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Global relations and development

Tax and Development Case Studies

 

This series of tax and development case studies in selected countries demonstrates how governments in developing countries are addressing tax avoidance and evasion, assisted by the tools and capacity building services which the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes carry out with the crucial support of their donors and partner organisations. The case studies cover different regions, income groups and topics - from tax base erosion and profit shifting (BEPS) and tax transparency to the joint OECD/UNDP Tax Inspectors Without Borders initiative. This series complements OECD's recent reports on tax and development, such as the Tax Co-operation for Development: Progress Report, and the Tax Inspectors Without Borders Annual Report 2021.

 

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Georgia

Learning by doing in Georgia: Building tax audit capacity in the Georgia Revenue Service

Published 27 November 2020

 

This case study focuses on capacity building work with the Georgia tax authorities. The hands-on, practical approach of support from the joint OECD/UNDP Tax Inspectors Without Borders initiative has improved auditors’ skills and confidence in managing complex transfer pricing audit cases.

Mongolia

Tackling multinational tax avoidance in Mongolia: From building modern legal frameworks and mining industry expertise to a major audit outcome

Published 8 April 2022

 

This case study demonstrates the tangible tax collection benefits and skill transfer that Mongolia received as a result of long term capacity building programmes that were developed as a part of a collaboration between the OECD, Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development, and the joint OECD/UNDP Tax Inspectors Without Borders initiative.

 

Pakistan

Implementing international standards to tackle tax evasion, illicit financial flows and tax avoidance: A pioneer among developing countries

Forthcoming

 

 

Senegal

Fighting international tax avoidance and evasion to finance the emergence of Senegal

Published 21 May 2021

 

This case study highlights the significant progress made by Senegal to tackle base erosion and profit shifting, as a result of the full commitment of the political and administrative authorities to conducting tax reforms and driving change.

Tunisia

Strengthening tax capacity to increase domestic resources in Tunisia

Published 22 January 2021

 

This case study highlights the significant progress made by Tunisia in the fight against tax evasion and avoidance in recent years, which have resulted in its alignment with international tax standards and practices, to mobilise domestic resources for the country's development and growth.

 

Uganda

Strengthening tax transparency to combat tax evasion, illicit financial flows and profit shifting in Uganda

Published 16 April 2021

 

Strengthened tax transparency has allowed Uganda to identify millions of additional revenues. With the help of a comprehensive technical assistance programme, Uganda is now able to confidently tackle transfer pricing cases, and effectively make use of exchange of information to combat tax evasion, illicit financial flows and profit shifting.

 

Zambia

Building capacity to prevent profit shifting by large companies in Zambia: From forming a transfer pricing unit to success in a landmark Supreme Court victory

Published 12 November 2020

Building transfer pricing audit capacity in Zambia has enabled authorities to collect millions in additional tax revenues. With the help of partner organisations such as ATAF, IGF and the OECD, the Zambian Revenue Authority is now able to confidently tackle transfer pricing cases, and effectively curb profit shifting by large companies.

 

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