Key conclusions

Taxpayer education is a vital tool to stimulate voluntary tax compliance and inculcate fiscal citizenship, which can ultimately translate into higher revenues, and support the delivery of the Sustainable Development Goals.

• Building on the 2015 report, the 2021 edition, through providing a new typology, provides a guide to help readers navigate through the complexity of taxpayer education, including more detailed and recent descriptions of each type of initiative, with case studies, common challenges and solutions;

• A chapter identifying the role that non-government actors can play in taxpayer education;

• A simple guide to help with the design of taxpayer education initiatives, with key questions to help ensure the main challenges are considered;

• A comprehensive annex with details of all 140 initiatives that the report is based upon.

The 2021 report advances research in the under-studied field of taxpayer education and its impact on tax compliance. By offering detailed accounts of national taxpayer initiatives and analysing their approach, the report highlights the value in investing in such initiatives (and expanding them) as well as the need to pay special attention to their design and planning. The OECD will continue to seek opportunities to bring together those involved in the development and implementation of taxpayer education initiatives in order to continue discussions and debates related to taxpayer education.