Strengthening domestic revenue performance is a key objective of the 2030 Agenda for Sustainable Development and is included as one of the Sustainable Development Goals (SDGs). Current domestic resource levels in developing countries remains insufficient to meet sustainable development needs. The GTP represents the main vehicle of the WBG for providing technical assistance and training in this critical area. The support provided to this program is a concrete contribution of Switzerland to the Addis Tax Initiative. The program was expanded with a fiscal pillar to provide rapid support to countries affected by the Covid-19 crisis.

The overall objective of the GTP is to strengthen tax systems of developing countries by facilitating the design and implementation of fair and effective tax systems. This includes greater participation of developing countries in the development of the global tax architecture, improved understanding of the requirements to improve the performance of tax administrations and strengthening the application of research and knowledge development for improved performance.

Strengthened capacity to formulate and implement evidence-based tax policies to help developing countries meet their development goals (including enhancing collections, increasing tax system equity and fairness, and promoting private sector development)

Improved efficiency and equity of the tax system

Reduced uncertainty and complexity of doing business

Increased voluntary tax compliance

Improved design, transparency and administration of tax incentives (to broaden the tax base and tackle corruption)

Greater involvement of developing countries in the global tax discussion

Improved knowledge on international tax issues to better target priority issues for developing countries

Principaux résultats attendus:  

Policy advice and capacity building to strengthen capacity to formulate and implement tax policies

Development and implementation of the Tax Policy Assessment Framework (TPAF)

Expansion of the scope of the Tax Administration Diagnostic Assessment Tool (TADAT)

Improved design and administration of VAT

Design and implementation of policy instruments to lead to a carbon neutral policy

Policies and procedures on transfer pricing, interest deduction, treaty abuse including country and region-based solutions

Toolkits providing guidance on international tax issues

New audit techniques, risk assessment tools and new accounting standards (e.g. county-by-country reporting)

Increased compliance with global standards for tax transparency and exchange of information

Development of risk assessment systems to identify sources of risky transactions

Tax administrative data and data analytics

Tax Research Flagship Report

Phase 1 01.10.2017 - 31.07.2024   (Active)