Supporting the Development of More Effective Tax Systems
- Jan 2011
- Organisation for Economic Co-operation and Development (OECD)
- International
The report focuses on how the G-20 can contribute to strengthening the enabling environment in which tax systems can be developed, building on the extensive work that has already been done by multilateral institutions and bilateral donors. It is not a comprehensive plan for how tax can be used to promote development. Rather, it sets out how the G-20 can show leadership and provides political support to ongoing initiatives and identifies areas which need to be reinforced. The issues discussed in this report are closely linked to those addressed in the other pillars, especially infrastructure, social protection and investment, as well as the issues in the G-20 Working Group on Corruption. Without adequate revenues developing countries cannot invest in the physical and social infrastructure required for sustainable development, and addressing governance issues in the tax area is critical to wider governance reform.
