IDS Policy Brieifing 96

Building Tax Capacity in Developing Countries

Published on 5 July 2015

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.


Mick Moore

Professorial Fellow

Rhiannon McCluskey

Communications and Impact Manager

Wilson Prichard

IDS Research Fellow and ICTD Chief Executive Officer

Odd-Helge Fjeldstad

ICTD Senior Fellow

Jan Isaksen
Olav Lundstøl

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IDS Policy Briefing, issue 96


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