The main objective of the VMG is to evaluate taxpayers’ perceptions at an international level, by evaluating factors that influence the attitude towards paying taxes, using Machine Learning techniques. A secondary goal is the consolidation of an international research team on the subject. A questionnaire will be constructed and distributed through the CA 19130 members, internationally, to their peers, in order to be able to address and map similarities and differences in perception at the national or regional level. For this, spatial econometrics tools will be employed in addition to the ML ones. Results will be presented in the form of a descriptive report, map analysis, and research articles in top-tier journals.