To accelerate the transition to net zero greenhouse gas (GHG) emissions, climate change mitigation policy needs to become more ambitious. The shift to net zero can be stimulated through a wide range of policy instruments including regulations and carbon pricing.
This page presents several case studies in selected countries which demonstrate how governments in developing countries are addressing tax avoidance and evasion, supported by the OECD's and Global Forum's tool and capacity building services.
It is critical that African countries increase their domestic resource mobilization. The pressing need for economic stimulus in response to the devastating effects of the COVID-19 pandemic has compounded preexisting budgetary pressures for governments.
Tax base erosion & profit shifting (BEPS) in mining is a critical issue for Latin American governments. Officials say they need more capacity on mineral pricing & metals streaming.
By Jorge Moreira da Silva, Director of the OECD Development Co-operation Directorate and Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration.
This blog post by Sean Dougherty (OECD) & Pietrangelo De Biase (OECD Fiscal Network) present evidence suggesting that the Covid crisis has impacted the fiscal positions of subnational governments in the OECD far less than the previous crisis, which should mitigate this tendency towards pro-cyclicality.
At this unusual economic time, governments should consider how specific tax policies and practices could promote gender equality. Read the latest blog post from the Platform for Collaboration on Tax partners (IMF, OECD, UN, WBG).
Jonas Teusch and Konstantinos Theodoropoulos (OECD Centre for Tax Policy and Administration) explore the issue in their joint Development Matters blog post on taxing energy use for sustainable development.
Sri Mulyani Indrawati, Minister of Finance of the Republic of Indonesia, on the importance in finding global agreement on international taxation.
Originally delivered as a speech to open the 11th Meeting of the Inclusive Framework on BEPS, which took place on 27-28 January 2021.