This publication presents the results of two surveys: the first took place in 2019 and focused on taxpayer education initiatives in general; the second took place in late 2020 and sought to understand the effects of the Covid-19 pandemic on those initiatives. It would not have been possible without the direct support and help of many people, particularly the staff in the 59 tax administrations that provided data and country examples, reviewed content, and responded to feedback and questions on the data and text that form the basis of the publication.
The report was prepared by Joseph Stead, Julien Lesavre, Oliver Petzold and Samia Abdelghani, all Advisors in the OECD’s Centre for Tax Policy and Administration (CTPA), under the supervision of Ben Dickinson, Head of the Global Relations and Development division of the CTPA. The authors are thankful to Giuliano Festa for his assistance in managing and analysing the initial survey data used to prepare the report, as well as for the work of Daisy Lanvers, Rochana Chalhoub and Zipporah Gakuu for their assistance in preparing the publication. The authors are also thankful to Adriana Ruiz Esparza and Karena Garnier for their assistance in the production of the publication.
The authors are grateful for the feedback provided on early drafts of this report by Professor Marjorie Kornhauser, John E. Koerner Professor of Law Emerita at Tulane University.