The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax administrations. While there is considerable evidence that donor support can enhance tax capacity, success is not guaranteed. In order for such programmes to be effective, they will need to be responsive to local contexts, be designed to prioritise building trust, offer long-term mentoring, target the right range of institutions, and facilitate South-South collaboration.
Building fiscal capacity in developing countries: Evidence on the role of information technology
Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes
National Tax Journal
VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
Odd-Helge Fjeldstad, George Hellar, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
Odd-Helge Fjeldstad, Anna Gopsill, Ingrid Hoem Sjursen and Ole Therkildsen