Public Trust in Tax 2025: Asia and Beyond is the latest report from the global Public Trust in Tax survey. Produced by ACCA, IFAC, CA ANZ and, more recently, the OECD, this annual survey canvasses more than 12,000 people in 29 countries on their attitudes towards tax systems.

So, what does it tell us about Australians’ perspectives on tax?

Tax – who, me?

Almost half of Australians (48%) see paying tax primarily as a matter of laws and regulations. The survey reveals broad acceptance that taxpayers should be able to arrange their affairs to minimise tax, provided they stay within those legal boundaries. However, when it comes to multinationals, attitudes are divided: 49% of respondents think it is appropriate for multinationals to minimise their tax and 30% disagree.

This gap highlights the more well-off or powerful a taxpayer is perceived to be, the less social licence they are granted to engage in tax planning – even where it may be lawful. Importantly, Australians draw a firm line at illegality. Nearly three-quarters (74%) say they would never, or hardly ever, cheat on their tax, even if given the chance. This suggests a strong underlying commitment to compliance and integrity, reinforcing that Australia’s tax challenge is not widespread dishonesty, but the perception of fairness.

More tax – really?

Around 46% agree that taxes are spent for the public good, while 27% disagree. Similarly, half of Australians see tax as a contribution rather than simply a cost, with only a quarter taking the opposite view. These findings do not amount to a mandate for higher taxes but they do demonstrate a broad recognition that taxation underpins essential government services.

However, just 44% believe the services provided by government represent a fair return for the tax paid, while 30% disagree. In an environment of rising expenditure pressures, this perceived disconnect between tax paid and services received becomes a critical constraint on reform. Before debating who should pay more, governments must demonstrate that existing revenue is being well managed.

Yes to tax incentives – but who pays?

The survey shows strong support for incentives aimed at retirement security (71%), small business (67%), infrastructure (63%), green technology (61%), charities (60%), and the film and arts sector (44%).

Yet enthusiasm wanes sharply when the question turns to funding. More than half of Australians (55%) are not prepared to pay higher taxes to support sustainable development goals. This ‘yes to benefits, no to costs’ paradox sits at the heart of Australia’s tax reform impasse. Governments recognise these attitudes, which is why so many reform proposals are constrained by requirements to be budget neutral or sector neutral: limitations that make meaningful reform far harder.

Communicating is crucial

At its core, tax reform is a political process involving trade-offs, winners and losers. For change to stick, citizens need to feel that they are part of the conversation. Yet 42% of Australians say their views on tax are not being listened to. When people feel excluded, reform feels imposed and resistance follows.

Compounding this challenge is a deep scepticism about political leadership. The survey shows 41% of Australians distrust politicians when it comes to information about tax. This makes it hard for even well-designed reforms to gain public acceptance.

Is Australia ready for tax reform?

The report paints a picture of a public that is pragmatic, rather than ideological. Australians broadly accept tax, value the services it funds and overwhelmingly reject cheating. At the same time, they are wary of perceived unfairness, unconvinced about value for money and reluctant to shoulder additional costs without clear justification.

The lesson for policymakers is clear. Successful tax reform in Australia will not be driven by technical design alone. It will depend on rebuilding trust: by demonstrating fiscal discipline, explaining trade-offs honestly, and engaging the community early and meaningfully in the reform journey.