International best practice in tax communications: Ernst and Young Research

Appendix B: Bibliography

General sources

Fung, Archon (2006),“Varieties of Participation in Complex Governance.” Public Administration Review, vol. 66, pp. 66–75.

Bennett, Mark, and Joel Colon-Rios (2011) “Public Participation and Regulation”, in Susy Frankel (ed), Learning from the Past, Adapting for the Future (2011), Chapter 2, 21- 70.

Hunnerup Dahl, C. (2021), Trust-based Tax Compliance: A Survey of Empirical Evidence from a Tax Administration Perspective, European Union

ICAS and CIOT (2023), Building a Better Tax System

Institute for Government (2023), Smarter engagement: Harnessing public voice in policy challenges

OECD (2021), Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education, Second Edition, OECD Publishing, Paris

OECD (2023), Communication and Engagement with SMEs: Supporting SMEs to Get Tax Right, OECD Publishing, Paris

Sharp, S. (2013) Communicating taxes: a review of the literature, ODI Global, accessed 20 November 2024

UK Government (2023), Policy paper - Service level agreement for operation of Scottish Income Tax by HMRC

Wales and Wales (2012) Structures, processes and governance in tax policymaking: an initial report. Oxford University Centre for Business Taxation.

Weigel, Jonathan L (2020), “The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When It Tries to Tax Them.” Quarterly Journal of Economics. Oxford University Press.

World Bank Group (2021), Behavioural Insights for Tax Compliance

Tax Foundation (2024), International Tax Competitiveness Index

Country specific sources:

Australia

Australian Taxation Office (2024), Commissioner of Taxation Annual Report 2023-2024

Australian Taxation Office (2024), People with disability

Australian Taxation Office (2024), Reconciliation Action Plan July 2024 – June 2027

Australian Tax Office (2018), Who we are

Australian Treasury, Tax White Paper – At a glance

Canada

Government of Canada (2022), Briefing for the Minister of National Revenue - Partnerships and stakeholders

Government of Canada (2024), Canada Revenue Agency

Taxpayers Ombudsperson (2024), 2023-2024 annual report

California

California Department of Tax and Fee Administration (2024), Annual Report 2022-2023

California Department of Tax and Fee Administration (2024), Online Resources

State of California Franchise Tax Board (2024) Meetings – About

State of California Franchise Tax Board (2023) Strategic Plan 2021-2025 – Goals and strategies

Estonia

European Commission (2021), Estonia - Annex II. Overview of the national RRF communication strategies

Estonian Tax and Customs Board (2022), Advice for war refugees from Ukraine

Estonian Tax and Customs Board (2023), E-services and communication

Estonian Tax and Customs Board (2024), Events

Estonian Tax and Customs Board (2024), Introduction and structure

Estonian Tax and Customs Board (2023), Strategic Development Plan 2023

Germany

European Commission (2021), Germany - Annex II. Overview of the national RRF communication strategies

Federal Central Tax Office (2024), Financial Administration of the Länder

Federal Ministry of Finance (2023), Taxation

Federal Ministry of Finance (2023), Publications

Federal Ministry of Finance (2024), Finanzisch

Federal Tax Authority of Hesse (2024), All information materials at a glance

Federal Tax Authority of Hesse (2024), Financial literacy: New approaches to better financial decisions

Federal Tax Authority of Hesse (2024), Subscribe to newsletter

State of Baden-Württemberg (2024), Taxes simply explained – study

New Zealand

Closs-Davies and Sawyer (2022), Enhancing well-being in New Zealand and Wales through broadening the scope of consultation in tax policy design, University of Edinburgh

Inland Revenue Department (2024), Home page

Inland Revenue Department (2024), Inland Revenue Annual Report 2023-24

Inland Revenue Department (2024), Subscription service

Inland Revenue Department (2024), YouTube home page

Institute for Government (2023), Government Communications in 2023 and Beyond

New Zealand Controller and Auditor General (2011), Making it easy to comply - Part 2: Inland Revenue's approach to communicating with taxpayers

Norway

IRS (2023) IRS: CI 2023 Annual report

Norwegian Tax Administration (2024), 2023 annual report

Norwegian Tax Administration (2024), Foreign

Norwegian Tax Administration (2024), Information for asylum seekers from Ukraine

Scotland

Scottish Government, Delivering for Scotland – Devolution

Scottish Government (2021), Framework for Tax 2021, available at Scottish Government (2023)

New Deal for Business Group Report on progress and recommendations

Scottish Government (2023), Scottish Budget 2024 to 2025: attitudes to tax – public engagement

Scottish Government (2024), Business: Non Domestic Rates subgroup - terms of reference

Scottish Government (2023), The Land and Buildings Transaction Tax - Additional Dwelling Supplement: A call for evidence and views

Scottish Financial Enterprise (2024), Business groups sign open letter to Finance Secretary ahead of budget

Scottish Government (2024), Scotland's Tax Strategy: Building on our Tax Principles

Scottish Government (2024), Tax Advisory Group

Scottish Government (2024), Tax Advisory Group minutes: February 2024

Scottish Government (2024), Additional Dwelling Supplement: Proposals for Change

Scottish Government (2024), Additional Dwelling Supplement - change proposals: consultation analysis and Scottish Government response

Scottish Government (2024), Tax Advisory Group: Terms of reference

Scottish Government, Tax Directorate

Tax Adviser (2024), Scottish taxes: the progress of continuing devolution

The National Archives (2014), The Smith Commission