1.

Record Nr.

UNINA9910818302003321

Autore

OECD

Titolo

Building Tax Culture, Compliance and Citizenship

Pubbl/distr/stampa

Paris, : Organization for Economic Cooperation & Development, 2021

ISBN

92-64-72478-8

92-64-31844-5

Descrizione fisica

1 online resource (150 p.)

Soggetti

Taxation - Study and teaching

Taxation

Taxpayer compliance

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Sommario/riassunto

Widespread voluntary tax compliance plays a significant role in countries' efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers - current and future - to teach, communicate and assist them in order to foster a "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.