Lahore: 05 December, 2025: Asia and Beyond, produced by the Association of Chartered Certified Accountants (ACCA), the International Federation of Accountants (IFAC), Chartered Accountants Australian and New Zealand (CA ANZ) and the Organisation for Economic Cooperation and Development (OECD), surveyed more than 12,000 individuals across 29 countries, primarily in Asia but also in Latin America, Western Europe and the Pacific. The report explores perceptions and personal experiences of taxation, as well as attitudes towards tax competition and co-operation to provide insights into public confidence in tax systems.
Discussed during a panel session at the IFAC Connect ASIAPAC 2025 event in Jakarta on December 4, the survey results reveal that taxpayers across Asia largely view their tax systems as equitable and are significantly more confident that their taxes deliver fair public value compared to survey respondents across other regions.
Across all 29 countries surveyed, respondents were more likely to view tax as a contribution to their community rather than a cost, indicating strong support for the fiscal contract in theory. This sentiment was strongest in South-East Asia, where nearly two-thirds (64.7%) agreed.
Looking at the fiscal contract in practice in almost two thirds of the countries in Asia, respondents were more like to agree that tax revenues are spent for the public good, compared to only a third of the countries beyond Asia, underscoring that trust still needs to be earned through transparency and effective service delivery.
This finding is consistent with the results regarding public perceptions of the tax system. In three quarters of the countries in Asia respondents were more likely to agree that their tax system is equitable, compared to less than a quarter of the countries beyond Asia.
Across all countries, respondents reported that the most effective aspect of tax administration was digital tax services, while satisfaction with tax authority communication was much lower in Latin America and Western Europe than in Asia. Clear communication appears to matter as respondents who found tax authority messages easy to understand were four times more likely to trust the authority.
Across all regions, accountants remain the most trusted source of information on tax, while politicians and social media continue to rank the lowest. This credibility gap reinforces the vital role of professional accountants in shaping public understanding of fairness, ethics, and accountability in taxation.
Support for international co-operation on tax policy is strong globally, with respondents favouring collaboration over competition to create more coherent global tax systems. In Asia, there is also robust support for using fiscal policy to drive sustainable development, especially for infrastructure and green energy projects.
Helen Brand OBE, Chief Executive of ACCA, said: “Asia’s strong public trust in taxation offers valuable lessons for the world. People here see tax as a contribution to the community, not just a cost, but that trust can’t be taken for granted. Transparency, fairness, and visible returns for taxpayers are what sustain confidence in the fiscal contract over the long run.”
Lee White, Chief Executive Officer of IFAC, added: “Trust is the foundation of every tax system. This report reminds us that confidence in the fiscal contract is strong, but it must be continually earned. As the most trusted voices in tax, professional accountants play a vital role in upholding that trust—through integrity, sound judgement, and a commitment to the public interest.”
Ainslie van Onselen, Chief Executive Officer of CA ANZ, said: “Public trust in tax is the bedrock of a fair, functioning economy. These results show that when people see transparent, tangible benefits – whether it’s funding for essential services or driving sustainable growth – they’re more willing to engage. The accountancy profession has a critical role to play as insightful and trusted advisers, supporting collaboration with policymakers and tax authorities to achieve outcomes in the public interest.”
Manal Corwin, Director of the OECD Centre for Tax Policy and Administration, commented: “This is the first phase of a new project for the OECD looking at tax morale in Asia. We will discuss these results with governments in the region over the next year to identify the drivers of trust in tax across Asia, and best practices to build trust. This will help governments design fairer, more responsive and more coherent tax systems.”
