Published 19 May 2021
Download the report
This report sets out the range of the OECD’s work with developing countries in 2020. The COVID-19 pandemic has had a huge impact on the health of both people and economies, with developing countries hit the hardest. Most countries have been implementing emergency tax policy measures to help keep businesses and households solvent, and tax administrations are playing a crucial role in delivering pandemic responses and trying to maintain revenue collections. The OECD Tax and Development programme demonstrated impressive flexibility in 2020 to meet the huge demand for support from developing countries to help them navigate these challenges. Even as we move beyond the pandemic, the challenges will not subside, as 2021 promises to present developing countries with additional pressures on their tax capacities. The OECD stands ready to help developing countries meet these challenges with the collaboration of its many development partners.