A major international survey today uncovered a significant gap in public confidence regarding tax systems, with citizens in Asia demonstrating robust trust while their counterparts in Europe and Latin America show widespread skepticism about the fiscal contract between people and the state.

The findings are from the “Asia and Beyond” report, a collaborative effort 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). The study surveyed over 12,000 individuals across 29 nations to gauge perceptions of taxation.

Discussed at the IFAC Connect ASIAPAC 2025 event in Jakarta, the results highlight that taxpayers in Asia are significantly more confident that their contributions deliver fair public value. In almost two-thirds of the Asian countries surveyed, respondents agreed that tax revenues are spent for the public good, a sentiment shared in only a third of the nations beyond Asia.

This sentiment of a functional fiscal contract in Asia was further reinforced by perceptions of fairness. In three-quarters of the Asian nations included, citizens were more likely to view their tax system as equitable, compared to less than a quarter of the countries in other regions.

The report identifies digital access and clear communication as key drivers of confidence. Across all countries, digital tax services were rated as the most effective aspect of tax administration. The study noted that respondents who found messages from tax authorities easy to understand were four times more likely to trust the institution.

A distinct credibility gap was also identified, with accountants remaining the most trusted source for tax information globally. In stark contrast, politicians and social media ranked as the least reliable sources, reinforcing the crucial role professional accountants play in fostering public understanding of tax ethics and accountability.

“Asia’s strong public trust in taxation offers valuable lessons for the world,” stated Helen Brand OBE, Chief Executive of ACCA. “Transparency, fairness, and visible returns for taxpayers are what sustain confidence in the fiscal contract over the long run.”

Lee White, CEO of IFAC, echoed this, adding, “Trust is the foundation of every tax system. As the most trusted voices in tax, professional accountants play a vital role in upholding that trust.”

Leaders from CA ANZ and the OECD also emphasized that transparent benefits and international cooperation are essential for building fairer and more coherent tax systems. The OECD confirmed this study is the first phase of a new project to identify the drivers of tax morale in Asia and help governments design more responsive fiscal policies.

Globally, the survey found strong public support for international co-operation on tax policy over competition. In Asia, there was also robust backing for using fiscal measures to promote sustainable development, particularly for infrastructure and green energy initiatives.