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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.
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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.
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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.
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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.