Related reading

Building Tax Culture, Compliance and Citizenship is part of a broader OECD work stream on tax morale, which aims at better understanding what motivates taxpayers to want to pay tax. Since 2013, the OECD has been compiling new

OECD (2019), Tax Morale: What Drives People and Businesses to Pay Tax?, OECD Publishing, Paris, https://doi.org/10.1787/ f3d8ea10-en

OECD (2021), Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education, Second Edition, OECD Publishing, Paris, https://doi. org/10.1787/18585eb1-en data to shed light on the factors affecting tax morale, and encourage further research and discussion, especially in respect to developing countries. The full reports on tax morale are accessible at the OECD website.

OECD (2022), Tax Morale II: Building Trust between Tax Administrations and Large Businesses, OECD Publishing, Paris, https:// doi.org/10.1787/7587f25cen