Providing citizens with the information to understand how the tax system works, the rights and obligations of taxpayers, and how citizens can influence the evolution of the tax system, is vital to building public trust in tax systems, a key component in tax morale.

This project addresses general improvements and International Financial Reporting Standards^® (IFRS^®) alignment improvements to IPSAS. General improvements consist of proposals for minor amendments to IPSAS identified by stakeholders. IFRS alignment improvements consist of proposals for minor amendments to IPSAS sourced from recent IFRS improvements and narrow scope amendment projects.