公众对税收的信任2025：亚洲及其他地区

About OECD. About IFAC. About ACCA. IFAC, by connecting and uniting its members, makesthe accountancy profession truly global. The Organisation for Economic Co-operationand Development (OECD) is an internationalorganisation that works to build better policiesfor better lives. We are ACCA (the Association of Chartered Certified Accountants),the only truly global professional accountancy body. IFAC member organisations are champions of integrityandprofessional quality,and proudly carry theirmembership as a badge of international recognition. We draw on more than 60 years of experienceandinsights to shape policies that fosterprosperityand opportunity,underpinned byequality and well-being. Since we were founded in 1904, we’ve been breaking down barriersto the accountancy profession. Today we proudly support a diversecommunity of over257,900members and530,100future membersin180countries. IFAC and its members work together to shape thefuture of the profession through learning, innovation, acollective voice, and commitment to the public interest. We’reredefining accountancy.Our cutting-edge qualifications,continuouslearning and insights are respected and valued byemployers in every sector. They equip individuals with the businessand finance expertise and ethical judgement to lead and drivesustainable value in organisations and economies worldwide. We work closely with policy makers, stakeholdersandcitizens to establish evidence-basedinternational standards and to find solutions tosocial, economic and environmental challenges. Find out more atwww.ifac.org About CA ANZ. Fromimproving economic performance andstrengthening policies to fight climate change tobolstering education and fighting internationaltax evasion, the OECD is a unique forum andknowledgehub for data,analysis and bestpractices in public policy. Guided by our purpose and values, we’re leading the accountancyprofession for a changed world. Partnering with policymakers, standardsetters, the donor community, educators and other accountancybodies, we’re strengthening and building a profession that focuses onpeople, planet and prosperity to create value for all. Chartered Accountants Australia and New Zealand(CA ANZ) represents more than 140,000 financialprofessionals, supporting them to build value andmake a difference to the businesses, organisationsand communities in which they work and live. Our core aim is to set international standardsand support their implementation – and helpcountries forge a path towards stronger, fairerand cleaner societies. Find out more ataccaglobal.com Around the world, Chartered Accountants are knownfor their integrity, financial skills, adaptability and therigour of their professional education and training. Find out more atcharteredaccountantsanz.com Find out more atwww.oecd.org Foreword. This is the seventh edition of our Public Trust in Tax series, the second in partnership with the OECD, and this yearalso sees CA ANZ join the publication, as they have on four previous occasions, together with ACCA and IFAC whohave been part of all seven editions. It continues to expand, covering a record 29 countries this year. Following onfrom the 2024 focus on Latin America, this year it deep dives into Asia. The data in this report will further enhance the OECD’s work on taxmorale. This is the first phase of a new project looking at tax moralein Asia. The next phase will include working to combine this data onpublic perceptions with insights and analysis from tax administrationsand government ministries to enhance understanding of the currentlevels of tax morale and the actions that are being taken to improvethis. Complementing this work with best practices and guidance willhelp support countries in their efforts to increase tax morale and buildeffective and trusted tax systems. Trust in tax remains as important an issue now as in 2017 when thefirst version of this survey was undertaken. The Fourth United NationsConference on Financing for Development, held in Sevilla in June2025, highlighted that domestic revenues need to be at the heart ofdevelopment and, through the Sevilla Commitment1, provided a rangeof approaches through which fiscal systems can play their required rolein development. Implementing reforms to realise this Commitment willrequire the public to trust the tax systems being implemented. Lee WhiteChief ExecutiveOfficer, IFAC Helen Brand OBEchief executive, ACCA For IFAC, ACCA and CAANZ, the findings about professional accountantswho work in tax remains extremely important and highlight the critical rolethat the accountancy profession plays in building trust in the tax system.As professional accountants, we need to both think how to sustain thetrust placed in us and seek to broaden our impact. We also need toincrease the reach of our professional expertise, for example through themedia and public engagement, to help ensure more widespread accessto trusted information on tax. Collectively all