According to Kantar Emor's research expert Anu Varblane, people's awareness of payment of taxes has not changed significantly. However, people's attitudes towards the tax system have changed. “47% of respondents find the tax system easy to understand, compared with 56% the year before. Personal tax morale has fallen, meaning that fewer people than before would feel bad about not paying taxes. Attitudes towards the so-called black economy have also become more lenient,” said Varblane.
According to the research expert, less people than before agree that the state provides services to citizens thanks to the payment of taxes. 65% of respondents do not consider the tax system fair and 73% think that the system has become more unfair in recent years. “When interpreting the results of the survey, we recognised a ‘voice of protest’. The answers showed dissatisfaction with the fact that people do not understand where the tax money is going,” added Varblane.
According to the survey, 86% of Estonian resident believe that paying taxes is an important duty of citizens, but the share of those who have this opinion has decreased by 5% compared to the previous year. The survey shows that most residents are aware of the principles of paying taxes – about 90% of respondents know how and on what taxes must be paid and say they do so correctly.
Over the past year, the percentage of people who would feel upset if they didn't pay their taxes has fallen by 6%. There has been a 5% decrease in the proportion of those who believe that working off the books should be avoided. On the other hand, 5% more people than in the past do not agree that goods or services should not be bought from the black market – 40% of respondents think so.
The index of willingness to pay taxes fell to 63.6 points this year, the lowest in the survey's seven-year history.
According to Raili Roosimaa, ETCB’s Deputy Director General for Taxes, the results of the survey can be considered as expected. “Since the number of upcoming changes in taxation is significantly higher than in previous years and taxes are subject to constant public discussion due to new taxes being added, it inevitably affects the opinions of taxpayers. It is positive that the lion's share of the Estonian population considers the payment of taxes to be an important civic duty,” said Roosimaa.
According to the survey, 58% of respondents consider it likely that the ETCB will contact them if part of their income is not declared, compared to 66% last year. The ETCB uses data analysis and risk assessment models as a basis for its supervisory activities. “In our supervisory activities, we focus on the risks of concealed turnover, labour tax evasion and concealed profits. We are in constant contact with taxpayers who have not declared part of their income,” confirmed Roosimaa.
The survey on willingness to pay taxes was carried out for the seventh year at the request of the ETCB, this time in cooperation with Kantar Emor. 1437 people aged 15–74 took part of the survey. The aim of the survey is to assess the attitudes and beliefs of citizens 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 2024 survey is available on the website of the ETCB.
