Why is Tax Education Important for Compliance?

Authors: Giulia Mascagni & Fabrizio Santoro
Publisher: ICTD
Date: August 2018

Abstract:

ICTD Research in Brief 23

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.