OECD releases a practical guide to assist tax administrations in designing and carrying out tax capacity building programmes for developing countries

 

07/09/2022 – Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes has been developed by the OECD Forum on Tax Administration (FTA) to assist tax administrations globally in designing and carrying out their tax capacity building programmes.

 

The report sets out considerations that administrations might want to take into account in establishing a capacity building strategy and describes the main diagnostic tools available to help understand a partner jurisdiction’s level of maturity and identify possible needs. It also contains advice on the main elements of preparing capacity building missions and runs through the use of monitoring, evaluation and learning methods to support the successful delivery of capacity building projects.

 

Commenting on the report, Angela MacDonald, United Kingdom’s HMRC Deputy CEO and Second Permanent Secretary, said “Building tax capacity and capability is a central component of many OECD member countries’ development programmes. This guide by the FTA’s Capacity Building Network is aimed at supporting tax administrations at any stage of their capacity building programme, and with differing resource levels.”

 

While the report primarily focuses on the development of a tax administration’s own capacity building programme, elements of it may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by development agencies or through the support of regional or multilateral initiatives, such as the OECD’s Global Relations Programme on Taxation.

 

The Forum on Tax Administration brings together Commissioners and tax administration officials from over 50 OECD and non-OECD countries. It provides governments with internationally recognised expertise and comparative data and analysis to improve tax administration, compliance and certainty. For more information on the FTA, visit https://oe.cd/fta.

 

For media enquiries, please contact Achim Pross (+33 6 21 63 27 67), Head of the International Co-operation and Tax Administration Division at the OECD Centre for Tax Policy and Administration (CTPA), Oliver Petzold (+33 1 45 24 81 80), Adviser in CTPA’s International Co-operation and Tax Administration Division,  or [email protected].