1. The 45 th CIAT General Assembly 4 – 7 th April 2011 Quito, Ecuador Tax Morale and Organisational Ethics NEW ZEALAND

2. 2 Introduction  New Zealand’s Inland Revenue  Relatedness of tax morale  Internal, Interactional, & External Considerations

3. 3 Sources: The World Bank’s measure of the Shadow Economy 2010 & Transparency International - figures for 2007

4. 4 Imbedding staff ethics and integrity  Corporate Risk and Assurance and the Integrity Assurance team  Recruitment, Induction, On-going Support and Promotion  Legislation  When Corruption occurs

5. 5 Ethical Interactions between IR and Customers  Our Customer Charter  Complaints Management Service  Disputes Resolution Process  Customer Satisfaction, Perception, & Tax Morale

6. 6 Outreach for Tax Morale  Additions to traditional approaches  Citizenship and Tax Education  Working with Industry

7. 7 Tax Morale & Disasters  Immediate response  Business Recovery  Staff Welfare  Compliance

8. 8 Conclusion  Inland Revenue and Tax Morale  Complexity of tax morale  Factors that are within our control  An on-going organisational activity

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