Why is Tax Education Important for Compliance?

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.