According to Raili Roosimaa, Deputy Director General of the ETCB, the results of the survey show that people appreciate the efforts made by the ETCB to maintain a fair tax environment. “Over the past year, the number of people who consider it likely that the ETCB will intervene in cases of tax evasion has grown. There is also a growing awareness that it is not easy to avoid tax obligations. This shows that our consistent monitoring and awareness-raising has yielded results," she said.
The results of the survey show that the assessments of the likelihood of ETCB intervention have changed significantly over the past year. 69% of survey participants, i.e. 11 percentage points more than last year, consider it likely that if someone fails to declare part of their income, the ETCB will contact them. The proportion of those who consider it likely that a penalty will be imposed has also increased, with 64% of respondents saying so, i.e. 12 percentage points more than a year ago. At the same time, the number of people who find that it is easy to avoid paying taxes has decreased by 9 percentage points.
There is a growing understanding that taxes are returned to people in the form of public services. 87% of respondents, or 7 percentage points more than last year, agreed that taxes paid are used to provide healthcare, education, security, and other services.
The survey shows that Estonian residents' assessments of the comprehensibility and fairness of the tax system have improved slightly, but remain modest overall. In 2025, nearly half of the population considers the tax system to be understandable, while more than a quarter find it difficult to understand. The tax system is perceived as fair by 27% and unfair by 61% of residents, with assessments remaining relatively stable in recent years. The tax system seems most understandable and fair to older people, Estonians, and people who are doing well financially.
Working illegally would not bother nearly a quarter of the residents, although their share has fallen slightly over the year. 29% of respondents consider it acceptable to buy goods and services on the black market, which is 11 percentage points less than in the previous year. 43% of residents check the background of a new employer or contractual partner before signing a contract – this was stated by less than half of the survey participants, and the figure has fallen compared to last year. Therefore, according to Raili Roosimaa, alongside positive developments, attention must continue to be paid to that part of society whose attitudes do not support fair tax competition. “Although trust in the ETCB is strong and supervision is effective, there are still those for whom working or purchasing services illegally is acceptable and the background of their transaction partners is not checked. These attitudes foster an unequal situation for those economic operators who behave honestly," Roosimaa added.
88% of Estonian residents consider the payment of taxes to be an important civic duty. A year ago, 86% of respondents thought so. However, the willingness to pay higher taxes for important purposes has decreased – 42% of residents would be willing to do so (down by 11 percentage points), while 52% do not agree with an increase in the tax burden even in the case of social needs.
The 2025 index of willingness to pay taxes is 64.5 points, which is 0.9 points higher than a year earlier. The increase in the index marks the end of a multi-year downward trend. “We will continue our efforts to ensure that payment of taxes is as simple and automatic as possible and does not require too much effort from taxpayers. We are doing this not only to achieve efficiency, but also to reduce bureaucracy and administrative burden for economic operators," said Roosimaa.
The survey was commissioned by the ETCB for the eighth year, this time in cooperation with Eesti Uuringukeskus. 1200 people aged 15–74 took part of the survey. The aim of the survey is to assess the attitudes and beliefs of residents with regard to taxes, the work of the ETCB and the tax system, providing valuable information for the development of the field.
More information on the survey is available in Estonian on the website of the ETCB.
