Capacity building that works: Empowering tax officials through accessible learning

Effective, fair and modern tax systems are essential for sustainable development. They enable governments to mobilise domestic resources, deliver public services, strengthen the social contract and support inclusive economic growth. Yet building and sustaining such systems requires more than sound policy frameworks: it depends on people, skills and access to practical, high-quality learning.

The recent launch of the OECD Academy’s taxation learning platform marks an important step forward in how tax officials around the world access training and build capacity. By bringing OECD self-paced tax courses together in one integrated and user-friendly platform, the OECD Academy strengthens efforts to make high-quality learning more accessible, scalable and responsive to countries’ needs.

Supporting countries in strengthening tax capacity to improve their tax systems lies at the core of the OECD’s work on tax and development . Alongside global standards and policy dialogue, this work provides hands-on support to tax administrations through a range of mutually reinforcing approaches, including multilateral and bilateral assistance, regional programmes, peer learning, and practical initiatives such as the OECD/UNDP Tax Inspectors Without Borders Initiative (TIWB).

Knowledge sharing through training and learning plays a central role in this effort. Much of this work is delivered by the OECD’s Global Relations Programme on Taxation (GRP), which has evolved into a flagship vehicle for providing free, inclusive, demand-driven and scalable tax training to tax officials in developing countries worldwide.

Established more than three decades ago, the GRP began as a targeted initiative supporting tax administrations in Eastern Europe. Its initial focus was on strengthening foundational knowledge in international taxation and improving administrative practices through practical, policy-relevant training.

^{The figure illustrates the rapid expansion of the Global Relations Programme (GRP), with participation rising from around 2,000 tax officials in the late 2000s to over 100,000 by 2025. This growth aligns with the programme’s shift from in-person training to an integrated learning ecosystem combining virtual and self-paced formats.}

Strong demand and positive outcomes quickly demonstrated the programme’s value. As interest grew beyond its initial geographic scope, the programme expanded and evolved into a global platform for tax capacity-building, responding to evolving needs and increasing demand from developing countries worldwide. 

Today, the programme reaches a broad and diverse audience. Participation has grown from around 2,000 tax officials in the late 2000s to more than 100,000 by 2025, reflecting a shift from predominantly in-person delivery to an integrated learning ecosystem that combines virtual live training with self-paced formats.

A key driver of the programme’s evolution has been the development of a network of six Multilateral Tax Centres in Austria, China, Hungary, Korea, Mexico and Türkiye. These regionally anchored hubs support training, peer exchange and collaboration ensuring alignment with OECD standards and international tax developments.

Additional partnerships in countries such as India, Indonesia, Malaysia, and South Africa, and close collaborations with multiple Regional and International Tax Organisations have also strengthened the programme’s reach and relevance over time.

The GRP also plays a reinforcing role across the OECD’s broader tax and development work. Its training activities support bilateral and regional technical assistance by building common foundations, enhance multilateral engagement by promoting consistent interpretation of international standards, and strengthen the impact of initiatives such as TIWB by equipping tax inspectors with the technical skills required for effective auditing.

In this way, the programme acts both as an entry point and a multiplier, enhancing coherence, sustainability and impact across the OECD’s tax capacity-building portfolio.

The COVID-19 pandemic marked a turning point for the programme’s delivery model. In response to global disruption, the GRP rapidly shifted to virtual live training to ensure continuity, while expanding its use of recorded webinars and new digital formats. These changes not only maintained access during the crisis, but also broadened topical coverage and increased flexibility in how officials engage with learning content.

Since its creation, the GRP has trained over 120,000 tax officials. In 2025 alone, more than 5,000 officials attended live training activities, and over 9,000 enrolled in self-paced courses. The current learning portfolio offers over 40 live training workshops and webinars per year, and over 200 self-paced products including e-learning courses, recorded webinars and training capsules in multiple languages.

Following the decommissioning of the Knowledge Sharing Platform for Tax Administrations, where the GRP’s self‑paced e‑learning modules were previously hosted, the launch of the OECD Academy’s taxation learning path marks the start of a new phase in tax learning. 

The OECD Academy will:

• provide a more integrated and user-friendly learning experience;
• host all OECD taxation self-paced courses in one place;
• increase the visibility of OECD training opportunities; and
• support tailored learning journeys for officials worldwide.

This transition represents a natural evolution of the GRP’s mission and underscores the OECD’s long-standing commitment to capacity building as a central pillar of its tax and development agenda.

As the OECD Academy continues to evolve, it will streamline access to live training sessions, recorded webinars and modular learning content. Officials can expect:

• expanded offerings on priority topics such as the global minimum tax, mining value chain, Country-by-Country reporting, global mobility, tax and inequality, and other emerging issues;
• innovative combinations of in-person, hybrid and digital learning formats;
• enhanced tools supporting both individual and institutional capacity; and
• continued opportunities for peer learning and knowledge exchange.

The OECD Academy will also support the broader OECD’s work on tax and development by providing a strong learning backbone for multilateral and bilateral assistance, helping ensure that capacity-building efforts remain coherent, accessible and impactful. 

If you are interested in exploring the OECD Academy, 

1. Create your account / sign in: https://oecdacademy.oecd.org/Account/login
2. Complete the sign up form:
   1. Under Area of interest, choose Taxation.
   2. Under Sector, select Government if you are a public official.
   3. Verify your email and log in to start learning at your own pace.

The programme is funded through voluntary financial contributions from donor countries, with Japan as the principal contributor, alongside Australia, Italy, the Netherlands, Türkiye and Korea. Several countries, including the United Kingdom, Spain, Canada, Australia and New Zealand, also provide valuable in-kind support by contributing experts who enrich training content and facilitate peer-to-peer exchange.