Since 2017, IFAC and ACCA have gathered data across the G20 and beyond on the attitudes and opinions of the general public towards their tax systems, and the actors involved in them. Trust is a key component in tax morale, and understanding how taxpayers perceive the existing systems, and who is best trusted to help improve those perceptions, will be fundamental to building enhanced trust and, with it, engagement.

Across the survey responses and our regional engagement, it has become clear that attitudes towards tax are largely driven by the population’s views on corruption. Trust in the system is lower when taxpayers perceive higher levels of corruption and diversion of public funds. Understanding the negative implications of corruption on trust, tax morale, and sustainable development more broadly, is one of the key reasons why fighting corruption is such a central priority for the global accountancy profession.