[MGSA-L] Tax compliance - Fairness and Trust

[Chris Williams]

All,

 

As we know, much of the pre-election debate is about tax, in particular the resentment caused by the perception that the low hanging fruit are being taxed (eg, haratsi on the electricity bill) rather than the serious offenders. There's been quite a bit of work in recent years on the relation between public faith in the fairness of the tax system and its attitudes to tax compliance; this OECD document is relevant here.

 

http://www.oecd.org/tax/administration/46274793.pdf

 

 

Chris
 		 	   		  
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