Tax Literacy – Communications Best Practice Guide

7. Best practice principles

Consider the purpose of the communication and the environment into which it will be launched

It’s important to consider the goal and rationale for a communication. Is the goal, for example, to raise awareness, gather views or work together? An example of best practice internationally is New Zealand, which has developed the General Tax Policy Process (GTPP). This is widely lauded as a clearly structured and articulated approach to engaging the public on tax policy. This includes publishing a Tax Policy Work Programme, providing a status report on various tax policy issues, providing an opportunity for people to engage if they would like.

Develop a clear and simple message

In developing a message, it is important that jargon is minimised and plain language used. It should be concise, to the point, and tonally appropriate. Messaging should also be tailored for particular target groups. With the time and resource constraints involved in developing policy, this is often not focussed on.

In Australia, web pages are developed for specific audiences (individuals, families, businesses) and written with this particular audience in mind, often containing short informational videos as well as text.

Identify and target vulnerable or hard-to-reach groups

As noted above, messaging works best when tailored to the specific people you wish to target. This is particularly important when considering more vulnerable groups or those who do not traditionally engage with government institutions. Engagement with third sector or other organisation could be beneficial in helping identify and target these groups.

New Zealand, for example, offers short informational videos in three non-English languages (Te Reo Maori, Tongan and Samoan). Estonia has created specific information on employment and tax for refugees fleeing the war in Ukraine. The Australian Tax office frequently communicates via industry groups and bodies, professionals associations and chambers of commerce.

Choose the right communication channels

With an objective in mind, consider the specific routes available to communicate successfully, noting that the most appropriate route will depend on the desired outcome. Awareness raising may focus on, for example, social media channels whereas messaging which requires context may be better suited to, say, a podcast or video presentation.

In Germany an integrated approach is taken to communications with the Federal Press Office (BPA) coordinating across departments to ensure messaging reaches as wide an audience as possible. Australia has deployed the “Tax Cat” Instagram account to counter disinformation and tax evasion through engaging and funny messaging.

Consider behavioural insights into the choice of channel, message, focus

Behavioural insights can be utilised to develop more effective messaging. This can include minority and social norms. For example, “90% of people pay their tax on time, you are one of the few who hasn’t”. The DVLA has engaged a campaign focussing on the ease of compliance with vehicle tax compared to the effort to avoid it. The Canadian Revenue Authority has also used ethnography to tailor its communications towards small businesses and vulnerable groups. They undertook research on taxpayer group behaviour and tailored an approach accordingly.

Measurement of effectiveness and use of feedback to improve communication

As the Scottish Government has set out in Evaluation for policy makers - A straightforward guide, evaluations help us understand which of our policies work best and why, and how to learn and improve. This is equally important when considering the effectiveness of our communications on tax and tax policy.

Germany, for example, has adopted measurement and feedback metrics which are monitored by the Federal Press Office and associated ministries. As part of a continuous improvement process, this information is analysed and used to adapt communications based on successes or failures.