In shaping an ideal tax system and meeting public expectations, two aspects deserve particular attention: the importance of tax education and the availability of quality sources of information. However, in 2018–2019, educational resources and information on taxation were still scarce. This lack of tax education resources during those years also meant that only a limited number of parties were able to conduct tax research. Yet research activity is essential to understanding various policy options and providing recommendations to help stakeholders make sound decisions.
