This document summarizes a presentation given by Angel Melguizo at the OECD Task Force on Tax and Development about factors that influence tax morale. It discusses how tax morale is affected by perceptions of corruption, trust in government, satisfaction with public services, and support for democracy based on analyses of surveys in Africa, Asia, and Latin America. Higher tax morale is associated with lower perceived corruption, greater trust in government, higher satisfaction with healthcare, education, and social services, and more support for democracy. More data and research is still needed to better measure and understand tax morale across different countries and regions.