Tax Administrations and Capacity Building

Tax Administrations and Capacity Building

A Collective Challenge You do not have access to this content

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13 May 2016
9789264256637 (PDF) ;9789264256620(print)

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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.

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  • Preface

    This report is published at a time when the international community has sharpened its focus on the importance of building tax capacity across nations to help achieve objectives related to the 2030 Agenda for Sustainable Development and the G20’s tax agenda. The confluence of these agendas is resulting in increasing demands for experts and investments and, in a context of finite resources, requires tax administrations to examine their role and contributions. It also creates an imperative to innovate and better collaborate to achieve the broader goal of strengthening tax administration globally.

  • Foreword and Acknowledgements
  • Acronyms, abbreviations and key definitions
  • Executive summary

    Effective tax systems are a critical building block for increased domestic resource mobilisation which is essential for sustainable development, promoting self-reliance, good governance, growth and stability, with particular relevance to developing countries. At the same time, the move to implementation of the G20 tax priorities, namely Base Erosion and Profit Shifting (BEPS) and Automatic Exchange of Information (AEOI), is triggering a parallel shift towards greater inclusiveness of developing countries in the international tax dialogue to ensure that the global problem of international tax evasion and avoidance can be tackled with a global solution.

  • Introduction

    This chapter introduces the objectives of the FTA Capacity Building Project and explains the context, research methodology and purpose and structure of this report.

  • Overview of current tax capacity building landscape

    This chapter examines the current capacity building landscape through the respective lenses of international priorities, institutional stakeholders, and recent key developments. It then explores the role of donor tax administrations in supporting capacity building efforts.

  • Domestic organisation of capacity building assistance

    This chapter explores how domestic resources can be better mobilised to deliver capacity building support by exploring donor tax administration practices with regards to strategies, programme development, delivery approach, resourcing and evaluation.

  • Leveraging technology for tax capacity building

    This chapter explores how leveraging technology can lead to more efficient and costeffective delivery of capacity building support. It focuses on the broader application of technology, including e-learning types of approaches. It also provides a more in depth overview of the prototype Knowledge Sharing Platform, developed by Canada, which is a powerful online tool designed to promote, share, exchange and capture tax administration knowledge and expertise.

  • Enhancing co-operation for tax capacity building

    This chapter explores opportunities for tax administrations to work in more cohesive and strategic ways with stakeholders from the tax administration community and from various international and regional organisations.

  • The tax administration capacity building framework

    In view of key challenges facing donor tax administrations with respect to their capacity building efforts, this chapter proposes a preliminary conceptual framework to assist with both individual and collective identification, planning, sequencing and evaluation of initiatives.

  • Observations and recommendations

    Drawing on the findings of the report, this chapter summarises several key observations which preface the four recommendations that provide practical guidance as to how the FTA and its members can best organise themselves to contribute to capacity building efforts in a co-ordinated, cost-effective and sustainable way.

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