Recent years have seen a growing interest on taxation in developing countries among donors. This reflects a concern for raising domestic revenues to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. This article discusses experiences with donor support to strengthen tax systems in developing countries and challenges in scaling up donor efforts, with a particular focus on sub-Saharan Africa.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance