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Supporting developing countries' ability to raise tax revenues : research papers


Document type: report
Download file(s): 178755 (1556 KB)
Abstract: The present publication contains three research papers. These papers are part of the process entitled ‘Supporting developing countries’ ability to raise tax revenues’, which was carried out within the framework of the Development Policy Review Network (DPRN) and was implemented by the Centre for Research on Multinational Corporations (SOMO) and the Dutch Tax Justice Network with the support of Oxfam Novib, Oikos Foundation, CIDIN and the Dutch Ministry of Foreign Affairs. Paper 1 assesses in how far the ability of developing countries to effectively implement tax policies and increase tax revenues is compromised by international factors, such as aid conditionality, international opportunities for tax evasion and avoidance, or trade agreements. Paper 2 discusses domestic constraints, such as limited expertise of local NGOs for advocacy on and monitoring of tax policies, capacity constraints of revenue authorities, and problems regarding tax compliance. Paper 3 analyses the relationship between external aid and taxation and tax structures in developing countries as well as reviewing donor policies to support tax reform.
Series Title: DPRN Phase II - Report
Corporate author(s): DPRN , SOMO , Oxfam Novib , Tax Justice NL , Ministerie van Buitenlandse Zaken , CIDIN
Category: Research
Serial number: 15
Keywords: development policy , finance , trade
Language: eng
Organization: DPRN - Development Policy Review Network , Oxfam Novib , SOMO - Centre for Research on Multinational Corporations
Organization: Tax Justice NL , Ministerie van Buitenlanse Zaken , CIDIN
PAGE: 108
Place: Amsterdam [etc.]
Publisher: DPRN [etc.]
Year: 2010
Right: © 2010 DPRN
Subject: Economic Development and Trade
Title: Supporting developing countries' ability to raise tax revenues : research papers