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12 Sep 2019 OECD report: Tax Morale – What drives people and businesses to pay tax?

As part of a new project on tax morale, the OECD has recently re-analysed the results of a survey of business perceptions on tax certainty, to identify the constraints and concerns they face in paying in taxes around the world. 

This new publication titled ‘Tax morale – What drives people and businesses to pay tax?’ has identified some of the factors that may impact tax morale and attitudes towards compliance among businesses, and how they differ in different regions.

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