Tax Morale by OECD

Author:OECD
Language: eng
Format: epub
Tags: finance/governance/development/taxation
Publisher: OECD Publishing
Published: 2019-09-11T00:00:00+00:00

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Tax morale in businesses

This chapter focuses on tax morale in businesses, where there is limited existing research, especially in relation to developing countries. The chapter uses new data on tax certainty as a proxy for tax morale, to identify some of the factors likely to influence MNEs, and possible policy responses. In addition, in recognition of the limitations of tax certainty as a proxy, further research opportunities are identified including assessing the role of voluntary tax and business principles on MNE tax morale.

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