Why is Tax Education Important for Compliance?
En quoi l’éducation à l’impôt est-elle importante pour la conformité?
Abstract
This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration paper 1 by Giulia Mascagni and Fabrizio Santoro. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Knowledge about tax can contribute to shaping attitudes towards compliance. Citizens with better tax education are able to navigate complex tax systems, and can avoid overpayment due to intricate reporting requirements. They may be more encouraged to comply voluntarily.
Against this background, we review the state of tax education in Africa, investigating common pitfalls of initiatives on the continent, and drawing evidence-based recommendations on how to improve them. Avoir une connaissance de l’imposition peut
participer au développement d’un comportement
propice à la conformité. Les citoyens ayant
une meilleure éducation sur l’imposition sont
capables de s’y retrouver dans des systèmes
fiscaux compliqués et peuvent éviter les
trop-payés résultants de la complexité des
déclarations dues. Ils sont potentiellement plus
susceptibles de vouloir être dans la conformité.
Citation
Mascagni,G. and Santoro, F. (2018) Why is Tax Education Important for Compliance? ICTD Research in Brief 23, Brighton: IDSMascagni,G. et Santoro, F. (2018) En quoi l’éducation à l’impôt est-elle importante pour la conformité? ICTD Research in Brief 23, Brighton: IDS
Is part of series
ICTD Research in Brief;23Rights holder
© Institute of Development Studies, 2018Rights details
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UKAIDBill and Melinda Gates Foundation