© ACCA Public
Public trust in
tax
© ACCA Public
Public trust in
tax
 Evolving views
and enduring
themes
© ACCA Public
Africa
Angola Cote D’Ivoire Egypt
Kenya Nigeria
26 countries
Central America & Mexico
Costa Rica Dominican Republic
El Salvador Guatemala Honduras
Mexico Nicaragua Panama
South America
Argentina Bolivia Brazil Chile
Colombia Ecuador Paraguay
Peru
Asia
Kazakhstan Malaysia Pakistan
Philippines Viet Nam
© ACCA Public
4.3
2.5
3.5
4.5
2.4
4.4
1.8
2.8
2 2
3
5
A B C D
Taxes are a contribution, not a cost
© ACCA Public
Do you justify cheating on taxes given the chance?
© ACCA Public
Tax is primarily a legal, rather than moral issue
© ACCA Public
How significant are the amount of taxes paid to your country?
© ACCA Public
Levels of tax paid are reasonable
© ACCA Public
How appropriate is it for taxpayers to arrange their affairs to
minimise taxes paid?
© ACCA Public
Tax are spent for the public good
© ACCA Public
I get a fair return for the taxes I pay
© ACCA Public
Accountants are viewed positively…
Media reports
Social media
Professional tax lawyers
Professional tax accountants
Business leaders
Politicians
Government tax authorities
Non governmental organisations
Family/friends
© ACCA Public
Accountants are viewed positively…
…but not necessarily consulted
© ACCA Public
Accountants are viewed positively…
Media reports
Social media
Professional tax lawyers
Professional tax accountants
Business leaders
Politicians
Government tax authorities
Non governmental organisations
Family/friends
© ACCA Public
Taxpayer education is viewed positively
© ACCA Public
Public trust in
tax
Accounting for a
better world

Public Trust in Tax 2025 Event slides.pdf