five

Tax morale

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Organisation for Economic Co-operation and Development2026-03-28 收录
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https://www.oecd.org/en/topics/tax-morale.html
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Tax morale, most concisely defined as the intrinsic motivation to pay tax, is complex and dynamic, varying across countries and taxpayers, as well as over time. The OECD work on tax morale seeks to help countries navigate some of this complexity by providing new research, convening and participating in multi-stakeholder discussions, and collating...
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