Published 16 June 2022
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Domestic resource mobilisation is more crucial than ever for developing countries, and tax policy and administration are important levers for policymakers to balance a wide range of conflicting pressures – to spur growth, raise revenue and meet the sustainable development goals all at the same time. The demand for support around the globe is extremely high, as low capacity countries work to keep up with the latest standards, tools and policy analysis. The OECD plays an important role in building tax capacity in developing countries through their membership and participation in OECD bodies and through the technical assistance programmes that deliver much needed support on key tax issues. The report covers the full range of assistance that the OECD provides to developing countries on tax issues such as helping counter corporate tax avoidance, combatting illicit financial flows; and providing support on a range of tax policy and administration issues relevant to achieving the SDGs.