Policy and insights report
Asia leads global confidence in tax fairness, but trust gaps persist elsewhere in the world
Public trust in tax 2025: Asia and beyond is the latest edition of the global Public Trust in Tax survey, produced jointly by ACCA, IFAC, CA ANZ and the OECD. The study captures the views of more than 12,000 individuals across 29 countries, primarily in Asia, but also in Latin America, Western Europe and the Anglophone Pacific.
It explores perceptions and personal experiences of taxation, as well as attitudes towards tax competition and co-operation to understand public confidence in tax systems.
A strong fiscal contract, where people see tax as a contribution to their community and trust that revenues are used for the public good, is vital for financing development and delivering sustainable, inclusive growth. This report provides evidence to help policymakers, tax authorities and the profession strengthen that contract.
Key findings
Asia’s trust dividend
- Public trust in tax remains strongest in Asia, particularly South-East Asia, and across the Anglophone Pacific, driven by digital access and transparency, while Europe and Latin America show growing scepticism in the fiscal contract between cAcross all 29 countries surveyed, people are more likely to view tax as a contribution to their community rather than a cost, with sentiment strongest in South-East Asia, where nearly two-thirds (64.7%) take this view.
Fiscal contract in practice
- In 60% of the countries surveyed in Asia, and all those in the Anglophone Pacific, more respondents agree than disagree that tax revenues are spent for the public good, compared with only 30% of countries in Western Europe and Latin America.
- Two-thirds of the countries in Asia and the Anglophone Pacific report more people agreeing that public services and infrastructure are a fair return for the taxes they pay; this is true of just one in seven countries in Western Europe and Latin America.
Experience of tax administration
- Digital tax services are seen as the most positive aspect of tax administration in all countries, with respondents in South-East Asia reporting the most positive overall experiences.
- Clear communication is a powerful trust driver: respondents who find tax authority messages easy to understand are around four times more likely to trust the authority.
Who people trust on tax
- Accountants are the most trusted source of information on tax in almost all countries surveyed, with more people trusting than distrusting them everywhere in the sample.
- Politicians and social media are consistently among the least trusted sources, particularly in Latin America and Western Europe, reinforcing the need for trusted expert voices in tax debates.
Competition, co-operation and sustainability
- Respondents in all regions support using tax policy to achieve wider public policy goals, including competition for revenue and investment.
- Co-operation edges out competition: in almost every country, people see international co-operation on tax as more important than tax competition, to create a more coherent global tax system.
- Tax incentives for green energy projects are the most popular incentive in the vast majority of Asian countries, reflecting strong public support for using fiscal policy to drive sustainable development.
This report is designed for a wide audience across the tax and public policy landscape, including finance ministries and tax authorities seeking to strengthen tax morale and voluntary compliance, as well as policymakers and international organisations focused on domestic resource mobilisation, sustainable development and cross-border tax co-operation.
It also serves professional accountancy bodies and practitioners who want deeper insight into how public trust in tax is evolving and what it means for the profession, alongside academics, civil society and media stakeholders interested in evidence on tax perceptions, fairness and the role of trusted intermediaries.
Download the full report.
Registar here to hear from ACCA, IFAC, CA ANZ and OECD experts as they discuss the findings with policymakers, tax authorities, academics and the profession during the launch webinar.
Policy and insights report
"Asia’s strong public trust in taxation offers valuable lessons for the world. People here see tax as a contribution to the community, not just a cost, but that trust can’t be taken for granted. Transparency, fairness, and visible returns for taxpayers are what sustain confidence in the fiscal contract over the long run "
Helen Brand OBE, chief executive of ACCA
"Trust is the foundation of every tax system. This report reminds us that confidence in the fiscal contract is strong, but it must be continually earned. As the most trusted voices in tax, professional accountants play a vital role in upholding that trust – through integrity, sound judgement and a commitment to the public interest "
Lee White, chief executive officer of IFAC
"Public trust in tax is the bedrock of a fair, functioning economy. These results show that when people see transparent, tangible benefits – whether it’s funding for essential services or driving sustainable growth – they’re more willing to engage. The accountancy profession has a critical role to play as an insightful and trusted adviser, supporting collaboration with policymakers and tax authorities to achieve outcomes in the public interest "
Ainslie van Onselen, chief executive officer of CA ANZ
"This is the first phase of new project for the OECD looking at tax morale in Asia. While it is clear that some countries in the region, especially in South East Asia are already in a good position, there is still scope for all countries to build, and maintain trust in their tax systems. In the coming year, we will look to combine this public perception data with insights from tax administrations, businesses and others in the region to further understand what drives trust. This will help governments design fairer, more responsive and more coherent tax systems"
Manal Corwin, director of the OECD Centre for Tax Policy and Administration
