Tax Morale II: Understanding Public Attitudes Toward Taxation – Paperback

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by Oecd (Author)

The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.

Number of Pages: 84 Dimensions: 0.17 x 11 x 8.25 IN Publication Date: September 16, 2022

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