Tax Administrations and Capacity Building
A Collective Challenge
Effective tax systems are a critical building block for increased domestic resources
in developing countries, essential for sustainable development and for promoting self-reliance,
good governance, growth and stability. This report begins with an overview of the
current tax capacity building landscape, highlighting key initiatives and recent developments
that have emerged in response to developing country needs. It then examines how tax
administrations, as well as international and regional organisations, are supporting
and delivering capacity building assistance to developing countries, and it offers
guidance both in relation to G20 priorities and more generally. The report is based
on a mapping exercise and a survey of members of the OECD’s Forum on Tax Administration
(FTA), drawing on the insights and expertise of a nine-country task team led by the
FTA commissioners of Canada and China and supported by the FTA Secretariat.
Published on May 13, 2016
TABLE OF CONTENTS
| Preface | |
| Foreword and Acknowledgements | |
| Acronyms, abbreviations and key definitions | |
| Executive summary | |
| Introduction | |
| Overview of current tax capacity building landscape | |
| Domestic organisation of capacity building assistance | |
| Leveraging technology for tax capacity building | |
| Enhancing co-operation for tax capacity building | |
| The tax administration capacity building framework | |
| Observations and recommendations |
Powered by OECD iLibrary