DRM Stakeholder Profiles

Since the Monterrey Consensus, financing for development and the need to enhance partner countries’ revenues have become pivotal in international debates.

Since then, the importance of strengthening the self-financing capacity of partner countries has been repeatedly underlined in different conferences (see Paris Declaration on Aid Effectiveness and Accra Agenda for Action, Busan Partnership for Effective Development Co-operation and Addis Ababa Action Agenda). With the transition from the Millennium Development Goals (MDGs) to the Sustainable Development Goals (SDGs), domestic revenue mobilisation (DRM) finally moved to the centre stage, with a multitude of both public and non-public stakeholders as well as networks, initiatives and processes increasingly engaging in this field. 

Stakeholders active in the field of domestic revenue mobilisation differentiate in their objectives and working areas. In addition to the more practical work carried out by bilateral and multilateral organisation as well as networks and international initiatives, universities and think tanks carry out research and more theoretical work. Note that the list of stakeholders available here is not conclusive and is being updated continuously.

Disclaimer: The list of stakeholders, networks and initiatives available here is not conclusive and is updated continuously.


Countries
Bilateral Organisations

Support by official development organisations is provided via joint technical assistance projects, bilateral stand-alone programmes, loans, grants, training, and in-kind support. Support by international financial institutions is provided through technical assistance projects, loans and grants.

In terms of technical assistance, support comes in form of direct advice or in form of longer cooperation projects and programmes that aim at building capacities and institutions. Support includes primarily: tax policy reform (tax types, tax systems reform etc.), organisational development (tax administrations, ministries of finance etc.), administrative procedures (taxpayer segmentation, tax audits, enforcement, automation etc.), and tax law.

Multilateral Organisations

Support by official development organisations is provided via joint technical assistance projects, bilateral stand-alone programmes, loans, grants, training, and in-kind support. Support by international financial institutions is provided through technical assistance projects, loans and grants.

In terms of technical assistance, support comes in form of direct advice or in form of longer cooperation projects and programmes that aim at building capacities and institutions. Support includes primarily: tax policy reform (tax types, tax systems reform etc.), organisational development (tax administrations, ministries of finance etc.), administrative procedures (taxpayer segmentation, tax audits, enforcement, automation etc.), and tax law.

Civil Society Organisations

There are a number of civil society organisations (CSOs) active in the field of tax and development. While some CSOs specialise in advocacy work for taxpayers and fairer tax system as well as increasing pressure for government’s accountability (watchdog function), others are involved in capacity development.

Academia and Thinks Tanks

Another important stakeholder group in the realm of domestic revenue mobilisation are universities and think tanks. Globalisation creates new challenges for tax administration and domestic revenue mobilisation. Therefore, it is of crucial importance that academia and think tanks address the most pressing issues to identify and analyse existing challenges, explain implications and develop possible solution. While universities can play a key role in human capacity building by offering short- and medium-term training courses for public servants from partner countries as well as entire study courses on taxation, think tanks bring together different stakeholders and offer platforms for informed debates about the future of domestic revenue mobilisation and tax-related issues.

Tax Networks

Regional and international tax networks serve as a good platform for information, enhance technical discussions and offer a forum for peer learning. They are vital for south-south cooperation.

Initiatives

International networks and initiatives on domestic revenue mobilisation aim at strengthening cooperation in the field of international taxation.