Tax Literacy – Communications Best Practice Guide
A guide to improving communications on tax and tax policy. It sets out a systematic approach to designing, implementing and evaluating tax communications.
3. How was it developed?
The research into international best practice in tax communications was commissioned by the Scottish Government and carried out by Ernst and Young. A summary of their recommendations is outlined in section 6, and the full research paper can be read here.
The Tax Literacy objectives were adapted from a financial literacy framework, developed by the European Union and the OECD[3]. Following engagement with tax policy specialists, academics and members of the Tax Advisory Group[4], these objectives were tailored to the Scottish tax landscape. The language used is purposefully free of technical terms or other jargon to make it as accessible to as many people as possible.