Building Tax Culture, Compliance and Citizenship

7. Conclusion: Designing taxpayer education initiatives

7.1. The importance of taxpayer education

Taxpayer education is a means to building tax culture, compliance and citizenship. It is not only about encouraging people to pay taxes, but also about explaining taxation and its place in society as a whole. Citizens, whether taxpayers or not, benefit from understanding the effects of paying or not paying taxes, both on their daily life and on that of their country. They also benefit from practical knowledge or assistance, for instance on how to actually fill their tax returns. By increasing tax literacy and tax morale, taxpayer education also results in taxpayers being more likely to help tax administrations fight tax evasion and tax fraud.

Taxpayer education is a long-term strategy whose main aim is to build a culture of voluntary compliance, an aim that cannot be achieved in the short term. While some aspects of taxpayer education may show short-term impacts, the ultimate objective is almost always to establish long-term behaviours. Taxpayer education initiatives should therefore not be seen as one-off, short-term measures, but rather as part of a continuing effort by the public authorities to positively influence taxpayers’ perceptions. At its fullest, a comprehensive taxpayer education strategy should be aimed both at current taxpayers – both companies and individuals, to fill the knowledge and information gaps they may have on tax – and at future taxpayers, so as to create favourable conditions by helping them understand that tax is the basis of a cohesive society. Moreover, educational initiatives should ideally encompass the three domains analysed in this report – teaching, raising awareness and assisting – to ensure that taxpayers are educated, informed and capable of complying.

Every country has its own needs and resources, but all countries can benefit from taxpayer education initiatives. Whether tax administrations have significant resources or not, whether they have long experience in educating taxpayers or not, whether taxpayers have extensive existing tax knowledge or not, there is scope to find and implement initiatives that fit their needs. Because the population, economy, and tax system are constantly evolving, there will always be a benefit from investing in taxpayer education initiatives. They can offer alternatives to more coercive means of increasing compliance, and also bring other benefits, such as improvement in the image of the tax administration.

7.2. The diversity of taxpayer education initiatives

Taxpayer education initiatives come in many different forms. As the survey shows, there is a huge variety of initiatives. They range from teaching tax to pupils to TV broadcasts, tax fairs and webinars; but all, as outlined in Chapter 1, aim at achieving the same goal: to "transform the relationship among taxpayers, tax systems and tax administrations and to mutually benefit them and society as a whole.”

Countries combine initiatives in different ways to create their taxpayer education programmes. Some adopt a variety of strategies to educate taxpayers while others appear to focus on specific approaches. Again, there is no right approach, except what matches the countries’ needs. Nonetheless, all countries should consider how they can maximise the collective impact of their initiatives, establishing structures to enable information and ideas to be shared across those working on the different initiatives. The table in Annex A offers an indication of the way programmes are structured, although it is important to remember that tax administrations were only asked to report on the most significant three initiatives, even though they may, as is often the case, run many of them.

Tax administrations can also play a role in shaping a country’s tax culture. This is, in part the aim of this report: to show the possible approaches existing to allow decision makers to enrich the variety of measures adopted to educate taxpayers. Adopting multiple and complementary strategies – without losing the country-specific approach – is indeed the most effective way to educate taxpayers and to make them knowledgeable and skilled on tax. In this vein, getting inspiration from comparative examples of initiatives can only help. 

In this report, we have explored the options adopted by some tax administrations in their endeavour to increase taxpayers’ tax literacy and their understanding of tax matters, as well as to assist them. Our study is not exhaustive by any means; it includes, nonetheless, data from 59 countries with different levels of development (Figure 2.2), different economies and a covering large geographical area in the world.

This report also takes place at a very particular moment. The questionnaires were sent and answers received before the Covid-19 pandemic, while the report is published during the pandemic. The most important effect of the pandemic has been to accelerate the movement of tax administrations online. It is not a new phenomenon, but the limiting of face-to-face opportunities have rendered it even more pressing (Box 7.1).

Box 7.1. How COVID-19 has affected taxpayer education initiatives

The COVID-19 pandemic has had, and continues to have, an enormous effect on the lives of billions of people. Many governments have taken specific measures to limit the spread of the disease, including social distancing and closure of some businesses or of entire countries. These measures have affected all sectors of society and have often been accompanied by ambitious plans to support the economy, as well as more targeted initiatives, such as Ireland's "Stay and Spend" initiative, to encourage people to spend money in the hospitality sector.

To get a better understanding of the pandemic’s effects on tax administrations and on taxpayer education initiatives, in late summer 2020, we issued a questionnaire to the 59 countries that participated in the initial survey on taxpayer education. We received 19 responses, showing how tax administrations are adapting to respond to the challenges posed by the pandemic by increasing their online presence and accelerating e-administration projects, as is the case, for example, in Senegal.

Informing in time of COVID-19

In almost all countries, tax laws and regulations have been adapted to this exceptional situation. New exemptions have been granted, deadlines have been extended and procedures have been modified. At the same time, officials who previously worked in offices have sometimes been equipped with laptops to work from home, as is the case in the United States.

To enable taxpayers to deal with these challenges, tax administrations have strengthened their online presence and adapted the way they receive taxpayers, as in in Lebanon and Malaysia. Many, for instance in Australia, have created dedicated web pages to explain their response to the COVID-19 pandemic. Such pages are useful in allowing all essential information to be conveniently gathered in one place. Georgia has also inserted a banner on its website to ensure the visibility of COVID-19 related information, and China included a QR code to help viewers access the most up-to-date information. Denmark, Sweden and China have ensured an updated FAQ page on Covid-19-related questions and Malaysia uses social media to send frequent reminders to taxpayers. The most commonly used forms are also made available in printable format, as in Hungary, to avoid making it necessary for taxpayers to visit the tax administration to acquire one.

Tax administrations have deployed all available channels to reach taxpayers. Specific publications are issued in Brazil and China, emails are intensively used in Lebanon, a COVID-19 hotline has been put in place in Denmark, while TV and newspapers are used in Japan and communication channels of other state agencies are employed in New Zealand. Phone (or virtual) meetings have proved essential in most countries where taxpayers can no longer visit the offices because of health restrictions.

Taxpayer education in times of COVID-19

Unfortunately, many countries have had to reduce or cancel face-to-face meetings at several moments during the year, moving taxpayer education initiatives to online platforms. Tax administrations offered online meetings or seminars; several tax administrations, for example in Saudi Arabia and Ireland, mentioned that once the pandemic and its restrictions are over, they will continue offering online services as they have found them effective in reaching large numbers of people.

Programmes in schools and universities have been affected in different ways depending on the level of restrictions. For example, in Japan, it has been possible to maintain some meetings on site, with strict measures to avoid infections, while in Austria and Lithuania, classrooms have become virtual.

To ensure the continuity of the NAF programme, the Colombian tax administration changed its training methodology, introducing online, live induction talks and training for NAF teams that allowed students and co-ordinators to interact with the organisers and receive assistance in resolving their concerns.

7.3. Key considerations in designing taxpayer education initiatives

Analysing 140 initiatives from 59 countries, it has been possible to identify several key considerations to help administrations looking to design and implement taxpayer education initiatives or improve existing ones. Once the type of initiative has been decided following the stepwise approach proposed in Chapter 1 – defining a goal, checking the available resources and identifying potential initiatives – careful consideration should be given to the design. This process may involve contacting tax administrations already running similar initiatives, as well as discussions within the tax administration and with relevant stakeholder and potential partners to ensure support for the future initiative. Based on the information provided in this report, there are several issues to bear in mind in the design of taxpayer initiatives which are common to all types: first, it is essential to ensure that the chosen initiative fits local needs and circumstances; and second, it is important to carefully craft every aspect of the initiative.

7.3.1. Ensuring initiatives are adapted to local needs and circumstances

There is no one initiative that fits all needs and situations, and tax administration have to adapt to the specific context of their country when designing new initiatives. They need to carefully analyse the relevant characteristics of their own society and those of any targeted groups. These characteristics can include the age of the group’s members, their level of education, their access to resources, their needs, the legal framework in place, etc.

Initiatives focused on specific groups of taxpayers are frequent. This may improve their efficiency but also requires fine-tuning to take into account the characteristics of those groups. Even so, some individuals may be more responsive to some types of initiatives than others: for example, some will only require awareness campaigns while others will need the greater level of support provided by assistance initiatives; some will have very little knowledge about tax while others will understand the topic well.

This report can assist designers of taxpayer education initiatives by showing them what is done in other countries, but they should not try to import an initiative without adapting it to the realities of their country. This is essential if these initiatives are to be successful, as they must be understood and accepted by those for whom they are designed.

Consider the relationship with other initiatives

The evidence from our survey is that taxpayer education initiatives are unlikely to exist in isolation, most countries have several initiatives running. New initiatives are therefore likely to take place in an environment where other taxpayer education initiatives are already running, and others may be being planned elsewhere in the tax administration.

Avoiding duplication is of tremendous importance, as resources are scarce. A well-defined goal will help on that point but only as far as designers are actually reviewing existing initiatives and reflecting on whether existing initiatives can be expanded, or incorporate new aspects, or whether a new approach is needed.

Finding synergies between initiatives – in terms of content or of organisation – can increase efficiency. One single initiative can combine aspects from different categories to offer a rich experience to taxpayers and future taxpayers. For instance, the Núcleos de Apoyo Contable y Fiscal (NAF - see Box 7.2) imply tax administrations and university to ally to teach tax to students who will, in turn, assist low-income taxpayers.

Identify the right partners

Choosing the right partners can be crucial to the success of an initiative. There is not a predefined set of partners that must be chosen, these vary depending on the type of initiative, the targets audiences that aim to be reached, and the skills and resources needed to complement those of the tax administration. The most common types of partners that ally with tax administrations to educate taxpayers are other public institutions, like Ministries or Agencies. For instance, Ministries of Education are often essential partners for implementing an initiative involving teaching at schools or universities.

Tax administrations should not limit their search for partners within the public sector but include non-governmental actors too. Civil society organisations can be useful to reach out to specific categories of taxpayers and can support communications and visibility. Academics, as we have seen in Chapter 4, may assist in designing, leading and/or evaluating the initiative. The private sector is much more rarely involved in taxpayer education initiatives, but so long as conflicts of interest can be managed, in some cases there may be scope for effective partnerships with the private sector. In some cases, partnerships may be sought with specific individuals, high-ranked officials of the country, like Ministers, or celebrities, who may help support taxpayer education initiatives. 

Ensure effective management

Most initiatives will require good co-ordination among, and management of, the range of actors involved (different services of tax administrations, partners, funders, etc.) Identifying the right initiative and designing it effectively are only the starting points. Because most initiatives are designed to run over a long time, effective ongoing management is vital.

Ensuring the resources needed are available to manage the initiatives over time is, therefore, important. Most initiatives will need to evolve in response to feedback, as the tax code is updated, or as school curriculums change. It may also be important to maintain the personal relationships among the various actors involved in an initiative. Managing a single initiative or a portfolio of them requires that someone, a person or a service, be in charge. As different tax administrations are structured in different ways, the best approach is one that is tailored to the organisational structure in the country. Several of the tax administrations responding to the survey indicated that all taxpayer education initiatives were managed centrally by a dedicated taxpayer education or communications team; such an approach can create efficiencies in management resourcing, as well as facilitating co-ordination across initiatives.

7.3.2. Managing the specific characteristics of the chosen initiative

Taxpayer education initiatives have many aspects whose relative importance may vary depending on the goal set, local needs and circumstances, and the nature of the initiative. Based on the lessons learnt from all the countries, this section aims at helping designers identify key aspects they may need to focus on.

How to Identify and reach the target audience

The risk when implementing an initiative to educate taxpayers is that of only reaching certain segments of the population – usually the ones who are already interested in tax matters. This is the case for many of the initiatives that rely on online communication – such as information on websites and social networks, webinars, etc. – but also applies to seminars and workshops that require pre-registration. These types of initiatives may not attract people who are not previously interested – and in part knowledgeable about – the issues at stake.

Many of the taxpayers who belong to the most vulnerable categories are, however, less likely to proactively seek interaction with tax administrations, and may also lack access to digital means of communication. Even if the content of a taxpayer education initiative is of the highest quality, if that initiative does not reach its target audience, its effectiveness is likely to be extremely limited.

It is, therefore, important for the administration to carefully consider how to reach out to as much of the target audience as possible, paying particular attention to those with whom they usually have less contact. Partnerships can be vital in achieving this. If done well, those reached by the initiative will not only have the opportunity to learn about tax and filing procedures, but they may also gradually change their perception of the tax administration, which is especially important when those perceptions are characterised by fear of the tax administration.

Consider the timescale, and timing, needed

While some initiatives aim at immediate effects, others seek to produce them over time. Information campaigns deployed when taxpayers are required to fill their income statement have a short implementation period and are primarily intended to produce their effects only once. They may be repeated every year, but as soon as they stop, most of their effects stop too. Such initiatives can stop and start with only short-term consequences. At the opposite end of the spectrum, teaching taxes to students has a much longer implementation period and needs to run continuously over many years to have an effect; their effect is expected to last longer, many years after students have left schools and university and ideally over their whole lifetime.

It is therefore important to identify the timescale relevant to the objective of the initiative, and to design it accordingly. The timescale will affect key aspects of the design, including the resources needed, the monitoring and evaluation processes, and the way in which the initiative is to be managed. Consideration should also be given to identifying complementarities and/or dependencies between short and long-term initiatives, for example. The impact of behavioural-economics nudge approaches may weaken with repeated use, and therefore these could be complemented by initiatives influencing longer-term behavioural change.

It is also necessary to consider the timing for the delivery of activities. In many cases, this will be fairly obvious, linked to filing deadlines. There may be other relevant considerations, however, when teaching tax to students, especially when tax is not part of the assessed curriculum. Some administrations highlighted the importance of avoiding the examination period in schools, when both teachers and students are less willing to focus on topics that will not feature in the exams.

Box 7.2. Latin America: Núcleos de Apoyo Contable y Fiscal

The first NAF – Núcleo de Apoyo Contable y Fiscal – was conceived in 2008 by the Brazilian Receita Federal (OECD/FIIAPP, 2015, p. 39[3]) and launched in 2011. From then on, the NAF initiative has spread across Latin America. Today, NAFs are operating in 14 countries.

NAFs are programmes, supported by tax administrations but run by universities, whereby students assist low-income taxpayers or small-business owners. Universities decide how the centre is organised and its formal link with tax administration is often kept minimal (for instance through a simple co-operation agreement). NAFs can comprise study groups on tax and/or accounting issues and they decide how they will actually help low-income taxpayers (Which taxpayers? What kind of support? When? etc.)

EUROsociAL, a programme funded by the European Commission that promotes social cohesion in Latin America, has been the main partner behind the success of the NAFs, promoting best practices in the area and providing material support. However, since the launch of NAFs a broad range of actors have been involved by tax administrations, including – apart from the universities, who are the key actors – municipalities and NGOs, which help to reach out across the territory and provide practical assistance; professional councils, which help in resolving concrete cases and take advantage of the opportunities to present their work; and of course government and national ministries.

Another key element that makes NAFs special is the collaboration among Latin American tax administrations, which allows them to share good practices and co-ordinate on management. Receita Federal has, moreover, provided overall co-ordination of the project since its birth.

NAFs offer the advantage of educating, informing and assisting taxpayers in one process. A preliminary phase consists in educating the university students who are at the forefront of the initiative through preparatory classes and seminars given by officials of the tax administration, before the students themselves become tax advisors for lower-middle-income taxpayers. Attendees at the centres can inform themselves, receiving updates and clarifications on taxes and methods of compliance. A special function of NAFs is to assist lower-middle income taxpayers in filing their returns and meeting their obligations; accounting services are provided for people who would otherwise have no access to them.

Securing resources (and ways to scale up over time)

The availability of resources, especially long-term funding, is a challenge for most taxpayer education initiatives. When designing the initiative, it is important to be realistic about what will be possible with the available resources. It may be necessary to reduce the scale and/or ambition of an initiative if sufficient resources are not available.

Some initiatives are more resource-intensive than others. Taxpayer education initiatives have different costs (in terms of the financial, logistical and human resources needed). The availability of resources may, therefore, be a factor in deciding which types of initiatives are viable, or in determining the delivery mechanism for an initiative. For example, online communications are likely to be much cheaper than running a Tax Day, with activities taking place all around the country.

Consideration should be given to how resourcing needs may change over time. Some activities are short-term (e.g., specific campaigns) and are not threatened by uncertainty over future funding; others require a long-term commitment (e.g., integrating tax into the school curriculum) and therefore call for more certainty over future funding. The fact that only one initiative from the 2015 report is no longer running suggests that even initiatives with short-term goals are likely to prove useful over a longer period; for this reason, planning should consider longer-term funding from the start. For initiatives with the potential to scale up (e.g., teaching-tax-in-schools initiatives, many of which start small with a few schools and scale up), planning for changing resourcing needs should be incorporated into the design, where possible.

Partners can often bring complementary resources. Finding the right partners can help address resourcing challenges. For instance, a regular TV broadcast may necessitate financial resources to pay the channel for the time on air, but if that specific channel is a partner this may not be the case. No partner, however, will be able to replace the need for sufficient resources to be available within the tax administration, to ensure the quality and consistency of the technical content (e.g., the quality of the messages on TV broadcasts). As such, there is a need to ensure that at least the minimum resourcing is available within the administration.

Donors should be involved more extensively in taxpayer education initiatives, as they represent a key means of reinforcing state capacities in many developing countries; this is clearly demonstrated by this report. Some donors already contribute directly or indirectly to taxpayer education. Many of them are institutional donors, such as the African Development Bank. Others are private donors: for instance the OSIWA, which supported Sierra Leone’s NRA in financing tax education activities nationwide; or the Bill and Melinda Gates Foundation, which works in co-operation with the ICTD to test and evaluate experiments in tax education – among others – in Africa. 

Monitoring and evaluation processes

The absence of rigorous and systematic impact evaluation of taxpayer education initiatives is recognised as a challenge in many countries (Mascagni and Santoro, 2018[2]). Our study confirmed this, showing that less than one initiative out of five is externally reviewed and only one initiative out of two is reviewed at all. It is important to assess initiatives not only to evaluate their effectiveness, but also to understand their advantages and drawbacks, to improve them and to value their contributions.

Some examples of evaluations demonstrate that it is both possible and valuable for tax administrations to engage in such an activity. The Italian Agenzia delle Entrate, for instance, used social media analytics to measure the degree of exposure, engagement, influence and perception of its online campaigns on pre-filled returns, conducted via Facebook, Twitter and YouTube. This implied considering the number of followers, re-tweets, shares, re-posts and views of the videos, as well as the number of likes and of positive, neutral, or negative comments. Surveys are another way to test the efficacy and success of taxpayer education initiatives. These are particularly effective in indicating taxpayer satisfaction concerning the initiatives and can be useful in obtaining feedback on them. Moreover, some tax administrations implement questionnaires to test the knowledge acquired by the targeted taxpayers after a seminar or class on tax matters. 

Research is not only useful after, but also before implementing an initiative. Surveying taxpayers and obtaining data on the state of their tax knowledge and skills helps to highlight key risk sectors and enable concentrating efforts on them and on better understanding citizens’ needs. This is well demonstrated by the case of the United States’ LB&I approach (Box 7.3). 

Box 7.3. Research, evaluation and taxpayer education: The approach of the United States’ Large Business and International compliance campaigns

Large Business and International (LB&I) has put in place a compliance campaign process in which the organisation decides which compliance issues present risks, in terms of compliance objectives, that require a response in the form of one or multiple treatment streams. This approach makes use of IRS knowledge and deploys resources to address those issues.

The campaigns involve a thorough analysis of data to support: the identification and evaluation of the compliance issue; the deliberate consideration of potential treatment streams; decisions about the resources to be deployed; identification of training, mentoring, networking and tools needed; as well as a robust feedback mechanism to ensure all elements of a campaign are continuously improved.

The campaigns apply treatment streams to achieve the intended compliance outcomes. A treatment stream is a compliance action or combination of actions that LB&I implements to achieve the compliance goal of a campaign. The idea is to respond with a variety of treatments to maintain high compliance across the LB&I filing population.

The campaign program implements continual collection and analysis of data and feedback to enhance its ability to focus, plan and execute work, and to promote innovation and feedback‐based improvement. The challenges encountered are addressed in real time based on experience, data analysis, and feedback.

Source: OECD Survey on Taxpayer Education Initiatives.

Research and impact evaluations are usually conducted either by a dedicated unit of the tax administration – as is the case of South Africa’s SARS Research and Segmentation Division or the Revenue’s statistics and Economic Research Branch in Ireland – or they are outsourced to external agencies. The latter can include government bodies, such as branches of the Ministry of Finance or the National Bureau for Advertising in Israel; higher education institutions, such as the ENSEA (Ecole Nationale d'Economie et de Statistiques Appliquées) in Côte d’Ivoire; or external consultants and accountants, as in Tanzania, Togo and Sweden. 

Academics and researchers can be precious allies in this process. The application of powerful statistical and experimental methods offer an opportunity for tax administrations to succeed in their goals. As highlighted in Section 4.3, this has on more than one occasion proved key. 

7.4. Summary

Taxpayer education initiatives can play a vital role in contributing to improved tax morale and voluntary compliance, and this contribution can be maximised by careful planning and design. The countries contributing to this report clearly value taxpayer education initiatives, and have also provided valuable insights and lessons learnt that can help others design and implement their own initiatives. Based on this data, Table 7.1 below outlines the key questions that should be asked in planning taxpayer education initiatives to ensure that key challenges are identified up front, as well as the ways in which this report can help in inspiring and refining the planning process.

Table 7.1. Key questions in planning taxpayer education initiatives

Phase	Key questions	How this report can help
Defining a clear objective	What objective/problem is being addressed?	The report shows a large variety of goals and objectives assigned to taxpayer education initiatives throughout the world, which can serve as a good source of inspiration.
	What information needs to be communicated, and how complex is it?
	Who is the target audience?
	Is one initiative sufficient to meet the objective?
Checking the available resources	What are the available human resources?	The report covers initiatives requiring varying levels of resources and with differing intensities.
	What are the available financial resources?
	What are the other available resources? (e.g., staff with experience in running such initiatives)
	For how long can they be secured?
Identifying potential initiatives	What category of initiatives could fulfil the objective of the initiative under design?	Taxpayer education classification can help identify interesting initiatives as well as the countries where they are running.
	Is there a sub-category particularly suitable to that aim?
	What other tax administrations can be contacted regarding their experience with this kind of initiative?
Designing the initiative(s)	What resources are available - over what time period?	Examples and lessons from the relevant chapters in this report and examples in Annex A can help inspire and refine the design of initiatives.
	How long does the initiative need to run?
	Does the initiative need to run at a specific time – if so when?
	Will the initiative benefit from being delivered in partnership – if so with whom?
	What is the monitoring and evaluation strategy for the initiative?
	How will the initiative reach the target audience?
	How does the initiative relate to other taxpayer education initiatives planned/already running?
	Is the background data needed to launch the initiative available, or is initial research needed?

Source: Authors.

7.5. Continuing the conversation

While this report focusses on the challenges of planning and designing taxpayer education initiatives for tax administrations, there is a need for a broader, global, conversation on taxpayer education. Taxpayer education initiatives do not exist in isolation. As this report has shown, they are part of a wide range of initiatives around the world, with the potential for greater exchange of knowledge and best practices, as well as regional co-operation. They also exist within the domestic tax policy framework, as well as alongside other efforts to improve compliance. In addition, in many developing countries there are significant development co-operation projects that support domestic resource mobilisation. The full potential of taxpayer education will only be realised when it is integrated into this wider ecosystem.

The OECD will seek to facilitate and support further exchange of knowledge and best practices, encouraging others to do so as well. As part of the dissemination of this report, the OECD will seek opportunities to bring together those involved in the development and implementation of taxpayer education initiatives.

Within countries, more efforts may be needed to facilitate feedback between taxpayer education initiatives and tax policy and compliance measures. Taxpayer education initiatives are likely to struggle when the underlying policy and/or compliance measures are suboptimal. Where there are effective feedback mechanisms, both within the initiative and among the relevant policymakers, taxpayer education initiatives can play a valuable role in helping identify issues with broader policy and compliance concerns, especially any unforeseen and practical implementation challenges. Several of the initiatives profiled in this report have such feedback loops integrated into their design, but these practices can become more widespread.

Development co-operation can provide further support for taxpayer education. It is a long-standing recommendation that donor-funded tax programmes should, if possible, incorporate programmes for public information, tax education and public-private dialogue (OECD, 2013[1]). There does not appear to have been much progress, however, outside of the NAF programmes. Only three initiatives in developing countries refer to support from development partners (either bilateral or multilateral); several more highlight the role of regional tax organisations as regional development partners. This suggests there is significant scope for development partners to increase the support they provide for taxpayer education, both by increasing financial resources and by sharing expertise. Such support should not just be limited to tax administrations; as noted in Chapter 6 non-governmental actors have a clear role to play and are not yet fulfilling their potential.

References

[1] OECD (2013), Tax and Development: Aid Modalities for Strengthening Tax Systems, OECD Publishing, Paris, https://dx.doi.org/10.1787/9789264177581-en.