Trust between Tax Administrations and Large Businesses

On Monday 5 September 2022, the OECD published the report: ‘Tax Morale II. Building Trust between Tax Administrations and Large Businesses.’ Click here for a link to the report on the website of the OECD. 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 ...