The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale.

GTAP welcomes the findings of the report that suggest a global policy course of action which places greater emphasis on increased tax certainty and voluntary compliance in order to strengthen and improve the tax morale among individuals and business alike. In particular, GTAP supports the findings of the report related to the need for increased tax morale with reference to developing countries. In respect to both businesses and individuals, improving tax morale would no doubt have a meaningful impact on tax good governance and capacity building.

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