WIREDGOV

Research conducted by Ernst and Young, commissioned by the Scottish Government, on approaches to tax communications internationally.

Executive summary

This report provides an analysis of best practices for communicating and engaging with taxpayers, aimed at supporting the Scottish Government's intention to improve taxpayer awareness. The report examines:

“What best practice approaches and methods for tax engagement and communication can Scotland use to engage more effectively to maximise awareness and understanding of the complex tax landscape in Scotland and key tax policy concepts?”

The report focuses specifically on one-way communication from the Scottish Government to taxpayers and findings are based on a literature review and an examination of approaches taken in selected countries. It then develops a strategic framework for implementing effective taxpayer awareness initiatives.

Figure 1: Process for a tax awareness communication

This framework incorporates various key processes, including:

• Understanding the background and drivers that could necessitate particular forms of communication including the purpose of communication and the existing environment
• Framing a clear and simple message tailored to the audience, particularly vulnerable or hard-to-reach groups.
• Selecting the appropriate communication channels, leveraging both traditional and digital platforms, and integrating behavioural insights to enhance message delivery.
• Considering the necessity of measuring effectiveness and incorporating feedback for continuous improvement

Click here for the full press release