OECD Tax and Development Days 2025 (Day 2 Room 2 Session 4): Tax Morale and the fiscal contract
Автор: OECD Tax
Загружено: 2025-03-21
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Tax Morale and the fiscal contract – New evidence from Latin America and beyond
A strong fiscal contract between taxpayers and the state is vital for effective tax systems, yet new evidence from Latin America suggests that while the public tends to support the fiscal contract in theory, they are not positive about the experience in practice. This session will present a new project on tax morale and the fiscal contract in Latin America, presenting new data from the region and beyond, and looking at the role of governments, tax administrations and others in building tax morale and delivering on the fiscal contract.
French and Spanish versions of the replay are available on the dedicated event web page.
More information: https://oe.cd/tax4devdays2025
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