1. © ACCA Public
Public Trust
in Tax 2023
Building trust in tax for
a sustainable future

2. © ACCA Public
Public trust in
tax
▪ Evolving views
and enduring
themes

3. © ACCA Public
Who did we
ask?

4. © ACCA Public
Who do people trust?

5. © ACCA Public
Tax systems
are on average
fair and easy to
use
▪ 46.2% think the
process is
“generally fair”

6. © ACCA Public
Taxpayer
contributions
are
“reasonable”

7. © ACCA Public
Tax is more an issue of laws and regulations
than morals and fairness

8. © ACCA Public
▪ For 84% of
respondents
corruption is a
factor in their
attitude towards
tax

9. © ACCA Public
Tax incentives
are popular
▪ 60% or more
support incentives
for
▪ green energy
projects
▪ retirement
saving
▪ infrastructure
projects

10. © ACCA Public
Taxes and sustainable development
The extent to which respondents consider
taxes as being connected with sustainable
development
The extent to which respondents would be
prepared to pay more taxes in order to support
sustainable development goals