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Domestic Revenue Mobilization in Low Income Countries: Where To From Here?

Author

Listed:
  • Peter Mullins

    (Independent consultant)

  • Sanjeev Gupta

    (Center for Global Development)

  • Jianhong Liu

    (Center for Global Development)

Abstract

Spending needs for financing the Sustainable Development Goals (SDGs) in developing countries are large and cannot be covered by external flows alone. This has made it imperative for these countries to raise more resources domestically over time—an urgency accentuated by the fiscal impact of COVID-19, possibly with a long-lasting impact on revenue-generating capacity. This paper argues that there is considerable potential for raising more revenues from domestic sources in developing countries to finance development, but this would require strong political leadership to overcome resistance from vested interests. The paper identifies the areas where revenue potential exists and the type of reforms needed to tap this potential.

Suggested Citation

  • Peter Mullins & Sanjeev Gupta & Jianhong Liu, 2020. "Domestic Revenue Mobilization in Low Income Countries: Where To From Here?," Policy Papers 195, Center for Global Development.
    • Handle: RePEc:cgd:ppaper:195
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