Building Trust between Tax Administrations and Large Businesses
The issue of trust between Multinational Enterprises (MNEs) and tax administrations
is a vital part of the tax system, but relatively little studied. Building on previous
OECD research on tax morale, which measures taxpayer perceptions and attitudes towards
paying and evading taxes, this report presents new data on how tax administrations
perceive MNE behaviour towards tax compliance. With a particular focus on the challenges
facing developing countries, this report brings together this data with previous data
on MNE perceptions, and the outcomes of a series of regional roundtables on tax morale
held between tax administrations and MNEs. Having identified a number of challenges
around trust, transparency and openness, the report sets out a range of approaches
to help build trust, improve communications, and build more effective relationships
between taxpayers and tax administrations.
Published on September 05, 2022Also available in: Spanish, French
Read the press release: Building mutual trust and improving communications between tax administrations and business is critical for improving voluntary compliance (disponible en français | disponible en español)