This business survey gathers information on the effects of direct and indirect tax systems on business behaviour. The survey is being undertaken as part of an OECD project mandated by the G20. The aggregated and anonymised results of the survey will be included in analysis and presented to the G20 in 2017.

We are mindful of the considerable burdens on your time, and so have endeavoured to keep the survey as short as possible. The survey should be completed by staff within your firm that have been involved in investment and location decisions and their tax implications for your firm at a senior level, such as the tax director or, for an advisory firm, a senior tax partner. Note that your response should reflect the view of your firm or group as a whole. If you feel you are not the most qualified person in your business to answer the questionnaire, please forward it to the appropriate person. 

The survey will take approximately 15 to 20 minutes to complete and it is not compulsory to answer all the questions. If you have no experience or you do not know, select n/a. Please note that depending on your browser the page might lock you out after 10 minutes of inactivity. As such, please use the save and exit button if you wish to complete later. Please complete this survey by 16 December 2016. Should you have any questions, please contact Giorgia Maffini at or Felicity Chan at

The survey consists of 5 sections:

1. General, broad information on the individual respondent (whilst preserving anonymity)
2. Characteristics of the firms (size, sector and geographical location)
3. Economic factors affecting business decisions, including but not limited to taxation
4. Sources of uncertainty in the tax system
5. Measures to enhance certainty in the tax system

Thank you for agreeing to provide your views. We are very grateful for your time and support in completing this survey. 

Individual answers will remain confidential. Only the researchers undertaking the analysis at the OECD Centre for Tax Policy and Administration will have access to your confidential responses.

Please note that the use of this website is governed by the OECD Terms and Conditions and Privacy Policy

This survey builds on a survey undertaken by the European Tax Policy Forum (ETPF) and the Oxford University Centre for Business Taxation (OUCBT) in early 2016. We are very grateful to the ETPF and the OUCBT for sharing their materials and insights.

Add comment