Since 2017, we have gathered data across the G20 on the attitudes and opinions of the general public towards their tax systems, and the actors involved in them. Five years on, this is our first survey to look beyond the world’s wealthiest economies; it comes at a time of uncertainty following the Covid-19 pandemic and the Russian invasion of Ukraine, each with huge implications for economies around the globe. Reflecting the views of over 5,600 people across 14 countries, the survey results give us an insight into whom they trust and what concerns them, backed up by expert opinion from professionals, academics and tax authority officials.

The importance of tax systems in building resilient economies cannot be overstated. We know from research by the International Monetary Fund (Gaspar et al) that economic growth goes hand in hand with a consistent stream of tax revenues. An efficient, effective and trusted tax administration is, however, just one building block in the sound structure of society. Yet in so many cases we hear that the problems lie not with the collecting of the tax, but with what happens to it after that.

A lack of accountability in government spending fosters the perception – and all too often the reality – of corruption in government.

Uncertainty about rebuilding after the pandemic is falling behind concern about global food shortages, with the very real prospect of central support being needed to ensure basic human needs are met. Now, more than ever, the relationship between taxpayers and governments, and between businesses, society and tax systems, will be fundamental to the survival of the economies that support us all, in both the short and long terms.

Across the survey responses and our regional engagement, it has become clear that attitudes towards tax are largely driven by the population’s views on corruption. Trust in the system is lower when taxpayers perceive higher levels of corruption and diversion of public funds. Understanding the negative implications of corruption on trust, tax morale, and sustainable development more broadly, is one of the key reasons why fighting corruption is such a central priority for the global accountancy profession.