Latest Documents

Tax and Development Day

A dedicated series of briefings on current projects covering the OECD's tax and development work will be open to the Inclusive Framework membership and the public.

Tax and Development Case Study: Strengthening tax capacity to increase domestic resources in Tunisia

This case study highlights the significant progress made by Tunisia in the fight against tax evasion and avoidance in recent years, which have resulted in its alignment with international tax standards and practices, to mobilise domestic resources for the country's development and growth.

Tax and Development Case Study: Learning by doing in Georgia

This case study focuses on capacity building work with the Georgia tax authorities. The hands-on, practical approach of support from the joint OECD/UNDP Tax Inspectors Without Borders initiative has improved auditors’ skills and confidence in managing complex transfer pricing audit cases.

Landmark Supreme Court victory in Zambia: collecting millions in tax revenues and sending a message across borders

The landmark victory in the Mopani case sends a message beyond Zambia, that African tax authorities are able and confident to take on and deal with complex transfer pricing transactions.

Tax and Development Case Study: Building capacity to prevent profit shifting by large companies in Zambia

The landmark Supreme Court victory in Zambia on the Mopani case sends a message across borders, that African tax authorities are able to take on and deal with complex transfer pricing transactions. The tax dispute demonstrates the value of long-term and patient capacity building support, which equipped Zambia's revenue authority to confidently and competently tax MNEs, and generate additional tax revenue.

Tax Co-operation for Development: Progress report on 2019

This report sets out the range of the OECD’s work with developing countries in 2019. While supporting developing countries in the fight against tax evasion and avoidance has been the main priority in its capacity building work, in 2019, the OECD extended its reach to include the full range of its tax policy and administration work as part of its development agenda.

Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDG's

The Sustainable Development Goals (SDGs) serve to stimulate action in areas of critical importance for humanity and the planet. With the COVID-19 pandemic affecting lives and livelihoods alike, the question is how will the SDGs be financed?

Mind the SDG gap: don’t forget sustainable domestic financing

Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.

Tax Morale - What Drives People and Businesses to Pay Tax?

Statebuilding and Accountability

Taxation provides essential funding for development and is at the core of building capable states. The Tax and Development Programme is focusing on taxpayer education and measuring tax morale, and is also gathering evidence and offering guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation (DRM) efforts.