2025-05-13-UNDP-2024年可持续发展目标倡议年度报告（英）_25页_12mb

UNITED NATIONS DEVELOPMENT PROGRAMME TAX FOR SUSTAINABLE DEVELOPMENT GOALS INITIATIVE ANNUAL 2024 REPORT

Executive Summary

The UNDP Tax for SDGs Initiative supports 25 focus countries and self-funded partners in strengthening tax systems to align with the Sustainable Development Goals (SDGs). Key achievements include:

• Enhanced tax administration through 2,858 trained individuals across 123 tax authorities.
• 16 countries completed SDG Taxation Framework (STF) diagnostics, identifying policy changes such as sugar taxes, gender-responsive policies, and carbon taxes.
• $2.4 billion in additional tax revenue generated through the Tax Inspectors Without Borders (TIWB) program.

Progress focused on digitalization (e.g., e-Tariff in Namibia), tax transparency, and climate finance alignment. Challenges include tax evasion, low revenue mobilization, and insufficient gender-responsive fiscal reforms.

Key Focus Areas

1. Digital Transformation

   • Established the first Digital Forensic Lab (DFL) in Armenia to combat tax fraud and evasion.
   • Implemented e-Tariff and e-Advance Ruling platforms in Namibia to improve trade efficiency and compliance.
   • Digitized tax processes in Lebanon and supported e-payments in the Maldives.

2. Gender-Responsive Tax Policies

   • 400+ officials in Ghana and Kenya received training on integrating gender equality into tax systems.
   • STF diagnostics identified gender-responsive tax reforms in countries like Rwanda and Georgia.

3. Climate Action

   • Carbon tax legislation drafted or proposed in countries including Djibouti and Zimbabwe.
   • Green taxation pilot projects targeting plastic waste and high-emission vehicles in Gabon and Namibia.

4. South-South and International Collaboration

   • Launched 25 TIWB programs in 2024, focusing on tax criminal investigations and digital tools sharing.
   • Strengthened partnerships with OECD, IMF, World Bank, and regional forums to promote global tax cooperation.

Country Highlights (2024)

• Botswana: Signed a Country Engagement Plan (CEP), focusing on digitalization and tax transparency.
• Africa: 1,600+ tax officials trained; introduced carbon taxes and digital services in Namibia.
• Latin America: Colombia and Honduras advanced tax treaties and gender-equality measures.
• Arab States & Asia-Pacific: Documented regional progress in green taxation and illicit financial flow mitigation.

Future Directions

• 2025 activities include expanding TIWB and SDG Taxation Framework implementation.
• Advocacy for global tax architecture reforms at the Financing for Development Conference (FfD4) and UN frameworks.
• Deepening digitalization, raising tax policy coherence, and ensuring evidence-based fiscal policies.

Data Summary

• Total Trained Individuals: 2,858 across 25 focus countries.
• Revenue Impact: $2.4 billion collected through TIWB.
• Events: 300+ participants in the Global Dialogue on Public Finance & Tax for Gender Equality.

End of Report Summary