The Role of Taxation and Domestic Resource Mobilization in the Implementation of the Sustainable Development Goals
- Oct 2018
- United Nations (UN)
- International
This (brief) paper aims to raise the following questions, for consideration by the United Nations Tax Committee, and for enhancing their role in feeding into intergovernmental discussion on relevant issues: (a) How can the United Nations Tax Committee raise awareness about the relevance of international tax issues for the 2030 Agenda? (b) How can the United Nations Tax Committee ensure that its work takes into consideration the different needs of countries at different levels of development and in different situations, and that it caters to different levels of capacity of tax officials? (c) What are priority linkages between the programme of work of the United Nations Tax Committee and the commitments of the Addis Agenda and 2030 Agenda related to taxation as a source of domestic resource mobilization? (d) How can the United Nations Tax Committee strengthen these linkages? The paper also aims to highlight that taxation plays a fundamental role in the achievement of the SDGs, which goes beyond financing.
