Skip to main navigation Skip to search Skip to main content

Tax reform is not only about enforcement, it is about consent

Press/Media: Research

Description

When governments talk about strengthening domestic revenue mobilization, the conversation tends to default to familiar tools: better IT systems, smarter audits, tighter enforcement, and new tax instruments. These reforms matter. But they can only take countries so far if they miss the other side of taxation: whether citizens and firms believe paying tax is fair, worthwhile, and credible.

Period1 Apr 2026

Media contributions

1

Media contributions

  • TitleTax reform is not only about enforcement, it is about consent
    Degree of recognitionInternational
    Media name/outletWIDER Angle
    Media typeWeb
    Date1/04/26
    DescriptionWhen governments talk about strengthening domestic revenue mobilization, the conversation tends to default to familiar tools: better IT systems, smarter audits, tighter enforcement, and new tax instruments. These reforms matter. But they can only take countries so far if they miss the other side of taxation: whether citizens and firms believe paying tax is fair, worthwhile, and credible.
    URLhttps://www.wider.unu.edu/publication/tax-reform-not-only-about-enforcement-it-about-consent
    PersonsAntonio Savoia, Kunal Sen

Research Highlights, Institutes and Platforms

  • Global inequalities
  • Global Development Institute