Tax compliance is quasi-voluntary – influenced not just by enforcement incentives, but also by ease of paying, social norms and expectations of reciprocity. How governments communicate tax￾related information to taxpayers can influence all these determinants, as well as potentially shape state-society relations. This paper reviews the literature on tax communication in low- and middle￾income countries.Governments use a range of channels to relay tax-related information, from direct communications to broader education initiatives. The effectiveness of these channels depends on the extent to which they reach intended taxpayers and can tailor messages to different groups.The evidence on effective messaging in direct communications is inconclusive, although deterrence approaches appear less universally effective than in higher-income contexts. Some tax communication campaigns have successfully prioritised taxpayer engagement and facilitation. Taxpayer education initiatives lack rigorous evaluation.The paper concludes by suggesting contextual variables that influence the optimal communication strategy: revenue potential; state legitimacy; existing levels of tax compliance; and quality and availability of taxpayer records.