[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-113508-en":3,"doc-seo-113508-105":29,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":13,"seo_description":14,"update_tm":27,"read_time":28},113508,687197207919,"Theodora","https://ap-avatar.wpscdn.com/avatar/a000253d6f5f7c60be?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779446848396160552",8,"Research & Report","Innovations in Tax Compliance - Building Trust, Navigating Politics, and Tailoring Reform","Innovations in Tax Compliance examines how governments can improve compliance by strengthening trust, managing political and institutional constraints, and designing reforms tailored to different taxpayer groups. The report connects tax morale and trust with practical reform strategies, then explores challenges and policy options for individuals and households, high-net-worth individuals, corporate income, SMEs, and local taxation. It also analyzes the role of technology, offering an integrated framework and concluding guidance for future tax reform efforts.","Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized  \nINNOVATIONS IN TAX COMPLIANCE  \nBuilding Trust, Navigating Politics, and Tailoring Reform  \nRoel Dom, Anna Custers, Stephen Davenport, and Wilson Prichard  \nINNOVATIONS IN TAX COMPLIANCE  \nINNOVATIONS IN TAX COMPLIANCE  \nBUILDING TRUST, NAVIGATING POLITICS, AND TAILORING REFORM  \nRoel Dom, Anna Custers, Stephen Davenport, and Wilson Prichard  \n© 2022 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW, Washington, DC 20433  \nTelephone: 202-473-1000; [internet: www.worldbank.org](internet: www.worldbank.org)[ ](internet: www.worldbank.org)Some rights reserved  \n1 2 3 4 25 24 23 22  \nThis work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use ofor failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.  \nNothing herein shall constitute or be construed or considered tobe a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.  \nRights and Permissions  \nThis work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) [http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license](http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license), you are free to copy, distribute, transmit, and adapt this work, including for commercial purposes, under the following conditions:  \nAttribution—Please cite the work as follows: Dom, Roel, Anna Custers, Stephen Davenport, and Wilson Prichard. 2022. Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform. Washington, DC: World Bank. doi:10.1596/978-1-4648-1755-7. License: Creative Commons Attribution CC BY 3.0 IGO  \nTranslations—If you create a translation of this work, please add the following disclaimer along with the attribution: This translation was not created by The World Bank and should not be considered an official World Bank translation. The World Bank shall not be liable for any content or error in this translation.  \nAdaptations—If you create an adaptation of this work, please add the following disclaimer along with the attribution: This is an adaptation of an original work by The World Bank. Views and opinions expressed in the adaptation are the sole responsibility of the author or authors of the adaptation and are not endorsed by The World Bank.  \nThird-party content—The World Bank does not necessarily own each component of the content contained within the work. The World Bank therefore does not warrant that the use of any third-party-owned individual component or part contained in the work will not infringe on the rights of those third parties. The risk of claims resulting from such infringement rests solely with you. If you wish to re-use a component of the work, it is your responsibility to determine whether permission is needed for that re-use and to obtain permission from the copyright owner. Examples of components can include, but are not limited to, tables, figures, or images.  \nAll queries on rights and licenses should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC ","cbCailb5jVlF3eCe","https://ap.wps.com/l/cbCailb5jVlF3eCe","pdf",10605360,1,239,"English","en",105,"# Foreword\n# Acknowledgments\n# About the Authors\n# Abbreviations\n# Chapter 1. Introduction\n## Tax Compliance: A Persistent Challenge\n## Traditional Approaches to Tax Reform\n## Toward a Holistic Tax Reform Framework: Integrating Tax Morale and Trust\n# Chapter 2. Direct Taxes on Individuals and Households\n## The Tax Compliance Challenge\n## Barriers to Reform\n## Reform Progress—and Future Options\n# Chapter 3. Taxing High-Net-Worth Individuals\n## The Tax Compliance Challenge\n## Barriers to Reform\n## Reform Progress—and Future Options\n# Chapter 4. Taxing Corporate Income\n## The Tax Compliance Challenge\n## Barriers to Reform\n## Reform Progress—and Future Options\n# Chapter 5. Taxing SMEs\n## The Tax Compliance Challenge\n## Barriers to Reform\n## Reform Progress—and Future Options\n# Chapter 6. Taxing at the Local Level\n## The Tax Compliance Challenge\n## Barriers to Reform\n## Reform Progress—and Future Options\n# Chapter 7. The Tax and Technology Challenge\n## The Tax and Technology Challenge\n## Barriers to Reform\n## Reform Progress—and Future Options\n# Chapter 8. Conclusion","[{\"question\":\"How does the report define the core challenge of tax compliance?\",\"answer\":\"It treats tax compliance as a persistent challenge that requires more than traditional tax changes. The report emphasizes integrating tax morale and trust into a holistic reform framework.\"},{\"question\":\"What reform approach is proposed to improve compliance beyond traditional tax reform?\",\"answer\":\"The report moves toward a holistic tax reform framework that links tax morale and trust with practical policy design. It also addresses barriers that can limit reform progress.\"},{\"question\":\"How does technology relate to tax compliance in the report?\",\"answer\":\"Chapter 7 focuses on the “Tax and Technology Challenge,” describing barriers and outlining future options. It frames technology as part of how tax administration and compliance can evolve.\"}]",1784505313,602,{"code":4,"msg":30,"data":31},"ok",{"site_id":24,"language":23,"slug":32,"title":13,"keywords":33,"description":14,"schema_data":34,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":27},"innovations-in-tax-compliance-building-trust-navigating-politics-and-tailoring-reform","",{"@graph":35,"@context":85},[36,53,68],{"@type":37,"itemListElement":38},"BreadcrumbList",[39,43,47,50],{"item":40,"name":41,"@type":42,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":44,"name":45,"@type":42,"position":46},"https://docshare.wps.com/document/","Document",2,{"item":48,"name":12,"@type":42,"position":49},"https://docshare.wps.com/document/research-report/",3,{"item":51,"name":13,"@type":42,"position":52},"https://docshare.wps.com/document/innovations-in-tax-compliance-building-trust-navigating-politics-and-tailoring-reform/113508/",4,{"url":51,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":23,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":40,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-07-20","2026-07-19",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"How does the report define the core challenge of tax compliance?","Question",{"text":75,"@type":76},"It treats tax compliance as a persistent challenge that requires more than traditional tax changes. 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