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Building Tax Capacity in Developing Countries

Author

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  • Moore, Mick
  • Fjeldstad, Odd-Helge
  • Isaksen, Jan
  • Lundstøl, Olav
  • McCluskey, Rhiannon
  • Prichard, Wilson

Abstract

The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax administrations. While there is considerable evidence that donor support can enhance tax capacity, success is not guaranteed. In order for such programmes to be effective, they will need to be responsive to local contexts, be designed to prioritise building trust, offer long-term mentoring, target the right range of institutions, and facilitate South-South collaboration.

Suggested Citation

  • Moore, Mick & Fjeldstad, Odd-Helge & Isaksen, Jan & Lundstøl, Olav & McCluskey, Rhiannon & Prichard, Wilson, 2015. "Building Tax Capacity in Developing Countries," Working Papers 6522, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:6522
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/6522
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    Cited by:

    1. Brown, A. & Fishenden, Jerry & Thompson, M. & Venters, Will, 2017. "Appraising the impact and role of platform models and Government as a Platform (GaaP) in UK Government public service reform: towards a Platform Assessment Framework (PAF)," LSE Research Online Documents on Economics 73864, London School of Economics and Political Science, LSE Library.
    2. Mehrabi, Hamed & Coviello, Nicole & Ranaweera, Chatura, 2021. "When is top management team heterogeneity beneficial for product exploration? Understanding the role of institutional pressures," Journal of Business Research, Elsevier, vol. 132(C), pages 775-786.

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    Keywords

    Economic Development;

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