Supporting developing countries' ability to raise tax revenues

The Raising Tax Revenues process aims to stimulate and advance initiatives of various actors on taxation and development. The objectives of the process are to enhance information exchange and cooperation among relevant actors and to present concrete recommendations and tools for policy makers and civil society organizations in order to improve developing countries' ability to raise tax revenues.

Domestic tax revenues are the most sustainable source of financing for public expenditure in developing countries. However, the ability of developing countries' government 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 initiatives, policies, and research, especially when compared to themes such as aid volume and quality, debt, and trade.