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Taxation and financing for development

Document type: report
Download file(s): 128580 (214 KB)
Abstract: Domestic tax revenues are an essential source of financing for development. However, compared to other key development financing topics such as trade, aid, and debt, taxation has only received limited attention so far. This paper describes some of the main problems that undermine direct tax revenues in developing countries, with a focus on tax evasion and aggressive tax avoidance by multinational corporations (MNCs).
Authors: Kokke, M. , Weyzig, F.
Series Title: SOMO Paper
Category: Research
Editor: Turner, J.
ISBN: 978-90-71284-29-8
Serial number: October
Keywords: finance , development policy
Language: eng
Organization: SOMO - Centre for Research on Multinational Corporations
PAGE: 15
Place: Amsterdam
Publisher: SOMO
Year: 2008
Right: © 2008 SOMO This document is licensed under the Creative Commons Attribution-NonCommercial-NoDerivateWorks 2.5 License
Subject: Economic Development and Trade
Title: Taxation and financing for development