Global relations in taxation
Tax and Development Programme
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Domestic resource mobilisation provides a sustainable basis for development and reduces aid dependency. At the same time, a stable, credible and fair tax system facilitates trade and investment, and promotes statebuilding by encouraging governments to be more accountable to their citizens.
To support developing countries, the OECD has established a multi-stakeholder Task Force on Tax and Development bringing together OECD member countries, emerging and developing countries, international and regional organisations, civil society and business. Together, the goal is to take action to improve the enabling environment for developing countries to collect appropriate and adequate tax revenues and to build effective states. The OECD's Tax and Development Programme underpins the work of this Task Force.
AREAS OF WORK
The Task Force on Tax an Development is currently focused on the following areas:
5th Plenary Meeting of the Task Force on Tax & Development
2-3 November 2015 • Paris, France
For more information, please consult the meeting page.
- Tax Inspectors Without Borders (TIWB): TIWB is a joint initiative of the OECD and the United Nations Development Programme (UNDP), designed to support developing countries to build tax audit capacity. In a real-time 'learn by doing' approach, TIWB facilitates the sharing of expertise by the deployment of experienced tax auditors on a demand-led basis to developing countries.
- Extractive Industries: For many developing countries, raising tax revenue from extractive industries is essential for growth and development. We are currently assisting developing countries with the challenges they face, particularly in understanding industry practices and mineral product pricing.
- Curbing Wasteful Tax Incentives: Tax incentives are afforded by many countries to attract investment and promote certain economic activities such as industrialisation. But without careful policy consideration and design, they can unintentionally result in significant revenue loss and/or limited impact. The Programme assists developing countries to carefully consider these issues.
The Task Force on Tax and Development, co-chaired by Senior representatives of the Governments of South Africa and the Netherlands, brings together stakeholders to discuss current tax and development issues facing developing countries. Its role is to advise the Committee on Fiscal Affairs (CFA) and the Development Assistance Committee (DAC) in delivering a Tax and Development Programme to improve the enabling environment for developing countries to collect taxes fairly and effectively. Since its creation in 2010, its members meet annually to monitor progress and identify areas of opportunity for working with developing countries.