International best practice in tax communications: Ernst and Young Research
Research conducted by Ernst and Young, commissioned by the Scottish Government, on approaches to tax communications internationally.
4. Consolidated approach to providing a foundation and process for tax awareness communications
Both the foundational activities and the process for each tax communication can be consolidated into a single conceptual framework for approaching tax communication. This represents a coherent process, built from the findings from literature and case studies, that can be put in place to support and implement measures to increase taxpayer awareness.
This framework supports a process of defining clear communication goals, crafting targeted messages, and leveraging technology to facilitate effective communication. It also outlines the importance of establishing a governance structure that considers legal and ethical implications and the significance of preparatory work such as identifying and understanding taxpayer groups, mapping stakeholders and integrating behavioural insights to enhance communication processes.
By implementing the components of the conceptual framework, communication strategies can be strengthened and greater awareness, transparency and understanding of the system by taxpayers can be fostered. There is an opportunity for a proactive more technology-led approach to not only improve compliance but also enhance the overall taxpayer experience.