This policy brief reviews the tax policy reforms introduced by lowand middle-income countries that responded to the 2022 edition of the OECD tax policy reform questionnaire. It covers tax reforms that were announced, legislated, and implemented in the calendar year 2021 for the following 26 countries: Albania, Argentina, Armenia, Bosnia and Herzegovina, Brazil, Bulgaria, Cabo Verde, Colombia, the Cook Islands, Costa Rica, Georgia, Honduras, Kenya, Malaysia, Mexico, Morocco, Nigeria, Pakistan, Peru, Senegal, South Africa, Togo, Tunisia, Türkiye, Ukraine, and Viet Nam.