Oct 23, 2023

Exploring How Compliance Risk Management Affects Tax Morale

As part of our Tax and Revenue Collection learning program, we recently organized a workshop in Skopje during which tax officials explored the intriguing relationship between compliance risk management processes and tax morale. The event was jointly organized with the Public Revenue Office and was opened with remarks from Ms. Sanja Lukarevska, Director of the Public Revenue Office, and Ms. Jana Repanšek, CEF Director.

In her address, Ms. Lukarevska explained the tools and strategies employed by the Public Revenue Office to identify taxpayers and promote timely, voluntary compliance with tax obligations. She emphasized the importance of international cooperation, projects, and training in enhancing tax administration processes and capacities to boost tax morale. The primary objective is to achieve a fair and efficient collection of taxes through voluntary compliance.

Throughout the workshop, participants discussed various factors that influence tax morale, drawing on OECD research, and explored different policy responses that tax administrations and governments can use to address these influences. The workshop focused on shifting the discussion from tax laws and procedures to the underlying social values, beliefs, and perceptions that shape individuals' attitudes and behaviors regarding tax payment. Participants explored global and regional trends in tax morale, socio-economic and institutional factors, and the cultivation of a culture of compliance. The workshop also highlighted the role of risk management approaches in ensuring quality services, transparency, and greater trust between tax administrations and taxpayers.

This learning initiative was supported by the Constituency Program of the Ministry of Finance, The Netherlands, the Ministry of Finance, Slovenia,  OECD Tax, Public Revenue Office, North Macedonia, and the Swedish Tax Agency. We are grateful to the Public Revenue Office for their invaluable cooperation in making this workshop a resounding success. The workshop took place in Skopje on October 17-19, 2023.