International tax cooperation: Capacity building

The Addis Ababa Action Agenda references the need for assistance to developing countries in regard to domestic resource mobilization.

In the Addis Agenda, Governments specifically:

  • Commit to strengthen international cooperation to support efforts to build capacity in developing countries, including through enhanced ODA
  • Commit international support to developing countries in need in reaching targets for enhancing domestic revenue
  • Support strengthening of regional networks of tax administrators

 

Latest developments

There are now four years of data on the volumes of official development assistance (ODA) dedicated to enhancing domestic public resource mobilization. In 2018, ODA disbursed for this purpose jumped 23 per cent year on year to reach $261 million, or 0.22 per cent of ODA, still short of the 2016 peak of $329 million.

The Platform for Collaboration on Tax partners are increasing their capacity-building. Examples include Tax Inspectors Without Borders, a joint initiative of OECD and the United Nations Development Programme; technical assistance related to implementing new or revised tax transparency and exchange of information standards; the United Nations trainings of tax officials, back-to-back with meetings of the United Nations Tax Committee and its subcommittees; the approximately 180 person years of technical assistance in the latest fiscal year provided by IMF; and the World Bank’s new public-private partnerships on the use of innovative technologies for tax administrations.

Read more on capacity-building efforts here.