OECD – TAX AND DEVELOPMENT: WHAT DRIVES TAX MORALE?
OECD – TAX AND DEVELOPMENT: WHAT DRIVES TAX MORALE? WHAT DO CITIZENS, PARTICULARLY THOSE IN DEVELOPING COUNTRIES, THINK ABOUT PAYING TAX? DOES IT MATTER? THIS STUDY PROVIDES FRESH ANALYSIS OF PUBLIC OPINION SURVEYS TO EXAMINE WHAT LIES BEHIND CITIZENS’ “TAX MORALE” – THEIR MOTIVATION TO PAY THEIR TAXES – OTHER THAN THEIR LEGAL OBLIGATION TO…