The Platform for Collaboration on Tax was set up by the IMF, OECD, UN and World Bank at the request of the G20 group of countries to recommend mechanisms to ensure effective implementation of technical assistance programs. The February 2016 meeting of the G20 Finance Ministers requested the international organizations to report back to their July 2016 meeting with recommendations on appropriate mechanisms for implementation and funding of tax projects and direct technical assistance.
A series of recommendations has now been developed by the Platform for Collaboration on Tax and has been released as a discussion draft. Comments are invited by interested parties by 8 July 2016. The final report to be delivered to the G20 Finance Ministers later in July 2016 will take into account the comments received from interested parties and will also include longer explanations and examples of the recommendations.
The discussion draft considers the main elements of successful capacity building and how they can be achieved. This requires a reform led by all the main stakeholders in a country in government and civil society. This support can be built through support for revenue reform initiatives and use of appropriate incentives. Further collaboration is also needed between development partners including regional tax organizations.
The questions for interested parties are as follows:
- Are the roles outlined for governments, technical development assistance providers, donor countries, agencies and other stakeholders properly balanced in the discussion draft?
- Are managerial knowledge and skills important and how can the development partners best assist countries to develop, retain and apply such skills?
- Are the tools for measurement and evaluation of capacity support adequate and what can countries and development partners do to improve their design and use?
- What other factors may be important for successful capacity building and revenue reform?
Interested parties are also invited to submit any views they have on designing more effective capacity building by governments and development partners.
