A global poll has revealed that only 33% of taxpayers worldwide believe tax revenues in their countries are spent for the public good, while 46% disagree. The rest remain neutral.
In Africa, however, the picture was slightly more optimistic, with 38% agreeing that tax funds are spent for the public good, although 43% still disagreed.
The survey also showed strong support for the idea of a fiscal contract — citizens paying taxes in exchange for public services — but found that only one in three believe this agreement is being honoured in practice.
Globally, 52% of respondents agreed that taxes contribute to the community, rather than being seen purely as a cost, with only 25% disagreeing. In Africa, nearly two-thirds (65%) of respondents agreed that taxes are a community contribution, while fewer than 20% disagreed.
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The Public Trust in Tax 2024 survey, conducted by ACCA (Association of Chartered Certified Accountants), IFAC (International Federation of Accountants), and for the first time, the OECD (Organisation for Economic Co-operation and Development), surveyed several large population countries across Latin America, Africa, Asia, and beyond.
This marks the most significant expansion of the research to date, encompassing more questions and countries.
In Africa and Asia, taxation is largely viewed as a matter of law, with 55.6% of Africans seeing taxes as primarily based on law and regulation, 13.8% viewing it in terms of fairness and morals, and 30.6% seeing it as a blend of both.
In Asia, the figures were similar. However, in Latin America, a larger proportion (44.3%) viewed tax as a blend of law, regulation, and fairness, with 38.9% seeing it solely as law, and 16.8% prioritising morals.
Jamil Ampomah, Director of ACCA Africa, commented: “This groundbreaking study of public trust in tax in Africa is encouraging, especially compared to other regions. However, we need continued dialogue among governments, policymakers, and stakeholders to maintain public trust in tax systems for sustainable development.”
George Njari, Head of Eastern Africa at ACCA, emphasised: “Trust in tax systems is critical for prosperity. This survey highlights the challenges governments face in building that trust. We hope to use this research to guide evidence-based policy reforms to create effective tax systems.”
The survey covered countries in Africa, including Angola, Egypt, Côte d’Ivoire, Kenya, and Nigeria. Interestingly, Egypt, and to a lesser extent Côte d’Ivoire, reported more positive views on taxation compared to the other countries surveyed.
Lee White, CEO of IFAC, remarked on the finding that tax accountants are the most trusted source of information on tax, saying: “As the survey confirms, tax accountants are the most trusted, and this trust brings enormous responsibility. We must act with integrity to bridge the gap between governments and taxpayers.”
Manal Corwin, Director of the OECD Centre for Tax Policy and Administration, added: “We are pleased to join ACCA and IFAC in this vital research. The findings indicate that while the fiscal contract is supported in theory, it is not being delivered in practice for many people globally. These findings can help identify strategies to rebuild trust in both the theory and practice of tax systems.”
