Background and objectives

Background
Domestic tax revenues are the most sustainable source of financing for public expenses in developing countries. However, the ability of developing countries' governments to raise tax revenues is constrained by a number of external and internal factors.
So far, this theme has received relatively little attention in development research, policies, and initiatives, especially when compared to other financing for development themes such as aid volume and quality, debt, and trade. Furthermore, in donor countries, there has been limited information exchange and active cooperation on this theme between different government departments, academic institutes, and civil society.

Objectives
The Raising Tax Revenues process aims to stimulate and advance initiatives on taxation and development. The objectives of the process are:
1. To enhance the exchange of information and cooperation among relevant actors aiming to support developing countries' ability to raise tax revenues.
2. To present concrete recommendations and tools for policy makers and civil society organizations on how to address constraints regarding developing countries' ability to raise tax revenues.

The Raising Tax Revenues process focusses on donor governments, academic institutes, and civil society from Western Europe and relevant international organizations.

Another initiative, called South-South Sharing of Successful Tax Practices project (S4TP), focuses on information sharing among developing countries and emerging economies themselves. More informatoin about the S4TP project is available from New Rules for Global Finance , which coordinates the project, and the UN .