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Accountability and Democratic Governance

Orientations and Principles for Development

image of Accountability and Democratic Governance

The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor innovations and cutting-edge analysis in this field, and the findings of a series of special high-level international dialogues on how to best support accountability support to parliaments, political parties, elections and the media. The publication takes the view that a wholesale shift in behaviour is required by parts of the development assistance community - moving outside conventional comfort zones and changing reflexes towards new approaches to risk taking, analysis and programming around systems of accountability and ‘do no harm’ efforts in political engagement.

This piece is aimed at a range of development practitioners, as well as a wider audience, including civil society actors and citizens around the world who interact with donors working on accountability support.

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Principles for supporting developing countries in revenue matters

These principles have been initiated by the OECD’s Task Force on Tax and Development and drafted by the OECD’s Tax and Development Secretariat. An initial draft was welcomed by GOVNET members, involving the African Tax Administration Forum, at a meeting in November 2011. Further drafts were well received by the Sub Group on State-building, Taxation and Aid in February 2012 and by the Task Force plenary in Cape Town in May 2012. The current version includes comments made at these events. The Task Force has also recognised the importance of testing and validating the principles in developing countries to ensure their relevance before seeking OECD Committee agreement. This set of principles is a living document and will be validated before being endorsed by the Committee on Fiscal Affairs and the DAC in 2013.

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