2016年-IMF国际货币组织全球_Enhancing_the_Effectiveness_of_External_Support_in_Building_Tax_Capacity_in_Developing_Countries_54页_1mb

Summary of "Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries"

Core Content

This report, prepared by the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (UN), and World Bank Group (WBG), addresses the G20's February 2016 request to improve the effectiveness of technical assistance programs in tax capacity development for developing countries. It outlines a set of recommendations aimed at enhancing the quality and coherence of external support, ensuring that developing countries can mobilize sufficient domestic resources to meet the goals of the 2030 Sustainable Development Goals (SDGs) and achieve robust, stable growth.

Main Points and Key Recommendations

1. Importance of Tax Capacity for Development

• Tax systems are central to development, supporting economic stability, growth, and good governance.
• Strong tax systems are not only about raising revenue but also about how revenue is collected, which impacts equity and state legitimacy.
• Low tax revenues in many developing countries remain below the levels needed to achieve SDGs and secure sustainable growth.

2. Role of External Support

• External support is critical in building tax capacity, but it must be country-owned and aligned with national priorities.
• The report focuses on how to improve support, not on reiterating the challenges, which have been extensively documented.

3. Key Enablers for Tax Capacity Development

• Coherent revenue strategy: As part of a broader development financing plan.
• Strong coordination among providers: To avoid fragmented support and ensure alignment with national goals.
• Robust knowledge and evidence base: For informed decision-making and performance assessment.
• Regional cooperation: Through platforms like the Regional Tax Organizations (RTOs) and the Addis Tax Initiative (ATI).
• Enhanced participation in international tax policy: To ensure that developing countries are not excluded from shaping global tax norms.

4. Recommendations

• Encourage political support: Through mechanisms that promote ownership and commitment at the national level.
• Develop country-owned medium-term revenue strategies (MTRSs): To align with national needs and circumstances.
• Support non-government stakeholders: Including civil society, media, and businesses.
• Enhance managerial and technical skills: Through targeted technical assistance and training.
• Improve coordination and collaboration: Among international organizations and bilateral donors.
• Increase data collection and reporting: On tax-related development assistance to better assess impact.
• Strengthen regional tax organizations: To foster shared learning and best practices.
• Facilitate meaningful international participation: To ensure that developing countries can influence global tax rules.

Current State of External Support

A. Actors in Tax Capacity Development

• A wide range of international organizations (IOs) and bilateral donors are involved in tax capacity development.
• Tax administrations and related institutions (e.g., Ministry of Finance, customs agencies) are key actors in the process.
• Private for-profit providers play a supportive role, sometimes engaged by donors or directly by governments.
• Non-governmental actors (e.g., civil society, media, businesses) are also vital in shaping and supporting tax reforms.

B. Challenges and Opportunities

• Fragmentation and duplication of support are risks, especially in countries with multiple donors.
• Lack of standardization in reporting tax projects hampers data collection and impact assessment.
• Low levels of ODA dedicated to tax projects (around 0.15% of all ODA) highlight the need for increased investment.
• TIWB (Tax Inspectors Without Borders) is a notable initiative that has shown success in improving audit capacity in developing countries.

Conclusion

The report emphasizes the need for sustainable and effective external support that is country-driven, well-coordinated, and evidence-based. It calls for the implementation of a few pilot MTRSs, the establishment of comparable performance metrics, and follow-up assessments by the PCT partners within three years. The ultimate goal is to ensure that tax systems are robust, equitable, and capable of supporting inclusive development.

Appendix Highlights

• Appendix 1: Summarizes common recommendations and progress since the 2011 G20 report.
• Appendix 2: Briefly outlines the challenges faced by developing countries in tax capacity development.
• Appendix 3: Provides an overview of the experiences of the IOs in tax capacity development.
• Appendix 4: Details the main recommendations for improving external support.

Key Organizations and Initiatives

• PCT (Platform for Collaboration on Tax): A joint initiative of the IMF, OECD, UN, and WBG.
• TIWB (Tax Inspectors Without Borders): A joint program of the OECD and UNDP to enhance audit capacity.
• RTOs (Regional Tax Organizations): Include ATAF, CATA, CIAT, etc., which play a crucial role in regional cooperation.
• SDGs (Sustainable Development Goals): Tax capacity development is essential to achieving these global objectives.