Scotland's Tax Strategy 2024: Fairer Scotland Duty

Stage 3 – assessment and improvement

What options could strengthen this programme/policy/decision in its impact on inequalities of outcome?

The strategic decisions set out will ensure that consumers are able to view the tax policymaking process with greater transparency and understanding, as well as being able to engage with SG officials and Ministers in a more systematic manner.

As part of the Tax Strategy implementation, there will be programmes of work focussed on improving public understanding of tax and better communications of the tax system. This will enable taxpayers to make more informed decisions in terms of their tax planning and increased understanding of how their tax revenues are used to fund public services.

Programmes of work within the Tax Strategy are targeted at enhancing our evidence through increases to our quantitative and qualitative data and the commissioning of independent research on international best practice with respect to taxation’s impact on behavioural effects and tax outcomes. These will ensure that decisions made by Scottish Ministers fully consider the trade-offs and concerns of stakeholders from socio-economically disadvantaged groups.

What are the pros and cons of these options?

These improvements will ensure that decisions made by Scottish Ministers fully consider the trade-offs and concerns of stakeholder from socio-economically disadvantaged groups.

How could the programme/policy/decision be adjusted to address inequalities associated with particular groups? Communities of interest or of place who are more at risk of inequalities of the outcome?

The Tax Strategy was refined throughout development with stakeholder engagement, and these specific programmes evolved from initial considerations as part of those engagements. The Scottish Government will continue to engage with stakeholders during the development and implementation of these individual work programmes.