## EXECUTIVE SUMMARY

## Source details

**Canonical URL:** [EXECUTIVE SUMMARY](https://www.imf.org/-/media/files/publications/pp/2026/english/ppea2026011.pdf)

## Other formats

- [Markdown version](/-/media/files/publications/pp/2026/english/ppea2026011.pdf.md)
- [Structured JSON version](/-/media/files/publications/pp/2026/english/ppea2026011.pdf.json)

---

### Introduction
- Purpose: Background note by IMF and World Bank staff to provide analytical building blocks for a G-7 declaration on guiding principles for achieving sustained progress in domestic resource mobilization (DRM), notably in LICs.
- Basis: Builds on prior IMF and World Bank work including reports by the Platform for Collaboration on Tax (PCT) and the Joint DRM Initiative (JDRMI).
- Organization: Summarizes key DRM challenges and opportunities in LICs; outlines the role of capacity building, technical assistance, and partner coordination; concludes with guiding principles for DRM support.

### Role and importance of DRM
- DRM is central to sustainable financing for development, building fiscal buffers, and strengthening state capacity.
- DRM is central to the IMF‑WBG three‑pillar approach to helping countries address liquidity challenges.
- Key objectives of DRM:
  - build fiscal space for development spending,
  - reduce reliance on volatile external financing,
  - support jobs and growth,
  - strengthen the social contract between state and citizens.

### Key findings on revenue potential and recent trends
- Many countries—especially LICs and fragile and conflict‑affected states (FCSs)—are still collecting less than 15 percent of GDP in tax revenue.
- IMF analysis indicates an untapped tax potential in LICs of roughly 5 percent of GDP achievable through well sequenced and sustained tax policy and revenue administration reforms.
- An additional 1–2 percent of GDP in revenue is attainable through improvements in institutional quality.
- Tax‑to‑GDP ratios in developing economies have on average stagnated since 2010, despite progress in the early part of the century.
- The median tax ratio of low‑ and lower‑middle income countries combined has remained stable at around 12 percent.
- Two‑thirds of all developing countries have tax ratios below 15 percent; 85 percent of low‑income countries and about half of lower middle‑income countries fall short of this threshold.
- Analysis suggests developing countries should aim for a tax‑to‑GDP ratio of at least 15 percent to achieve sustainable economic growth, deeper financial markets, and stronger institutions.

### Financing needs and fiscal priorities
- Additional investment for IDA countries to build human and physical capital and invest in adaptation against natural disasters is estimated at 18.7 percent of their combined GDP.
- Public spending priorities cited:
  - education: 6 percent of GDP,
  - health: 5.3 percent of GDP.

### Principal impediments to DRM
- Structural impediments:
  - Economic concentration in a limited range of commodity exports, sizable informal sectors, and low value‑added services that are hard to tax.
  - Vulnerability to external shocks, including climate change.
  - Need for holistic strategy including diversification, investing in infrastructure and human capital to expand the tax base.
- Large policy and compliance gaps:
  - Corporate income tax (CIT) yields weakened by blanket tax incentives.
  - Personal income tax (PIT) often functions as a payroll tax focused on public sector employment where large segments of population are poor.
  - Consumption taxes (VAT, excises) and customs duties are main revenue sources but suffer large compliance gaps; LICs have on average a VAT compliance gap equivalent to 3 percent of GDP.
- Weak capacity:
  - Finance ministries and tax administrations lack tools, expertise, digitization, data integration, audit capacity, and skilled staff.
  - Constraints lead to weak tax design, tax evasion, high compliance burdens, and low tax morale.
- Lack of trust:
  - Taxpayer morale declines when public service delivery is weak and tax administration is viewed as coercive or biased.
  - Improving transparency, budget credibility, and visible service delivery increases voluntary compliance; about half of efficiency losses explained by poor infrastructure governance.
- Political barriers:
  - Reforms face resistance from influential vested interests; tax exemptions and special regimes are easy to introduce but hard to reform.
  - Political management, evidence‑based analysis, strategic communication, and capacity building are needed to build consensus.

### Opportunities for revenue mobilization (policy options)
- Tax policy design:
  - Broaden the VAT base by eliminating exemptions and applying a uniform rate while addressing equity through targeted instruments and direct spending to protect the poor.
  - Improve CIT yield by reforming inefficient incentives and giving prevalence to cost‑over‑profit based incentives, especially in light of the global minimum tax.
  - Strengthen PIT, including taxation of other sources of income such as capital.
  - Exploit recurrent property taxes with investment in a cadaster and property valuation.
  - Strengthen fiscal regimes for extractive industries and other natural resources to tax resource rents effectively.
  - Better exploit excises for revenue and policy objectives (health, pollution, congestion, climate).
- Revenue administration improvements:
  - Improve managerial and organizational structures to exercise core functions (registration, filing, correct reporting, payment).
  - Improve Compliance Risk Management (CRM): taxpayer segmentation, data‑driven risk profiling, targeted treatments, efficient dispute prevention and resolution.
  - Improve third party data and interagency exchanges (banks, social security, business registries, customs, subnational administrations) with robust legal underpinnings and data protections.
  - Strengthen capacity to implement international tax standards, including anti‑tax avoidance and transfer pricing.
  - Leverage technology: e‑filing, e‑payments, e‑invoicing; scale digital investments starting with large/medium taxpayers; invest in data analytics and artificial intelligence.
  - Strengthen governance, integrity, and human capacity: merit‑based recruitment and retention, modern HR practices, leadership training, integrity rules, transparent performance reporting.
- Legal and policy capacity:
  - Establish clear and comprehensive legislative frameworks to reduce discretion, improve fairness, transparency and accountability.

### Implementation and support implications
- Meaningful and sustained progress often requires significant multi‑year technical assistance and capacity building.
- Progress in the past decade in diagnostic tools, analytic capacity, and partner collaboration provides a foundation for more effective and efficient support.
- G‑7 partnership on DRM is crucial given declining foreign aid budgets.
- Key principles for effective DRM support:
  - Country‑led and tailored to circumstances and needs.
  - Whole‑of‑government approach.
  - Guided by policies aimed at private sector‑led growth.
  - Well sequenced and coordinated.
  - Anchored in evidence, analytics, and institution building.
- Multilateral institutions should play a central support role in coordination with bilateral assistance and regional organizations.

### Supporting countries in DRM (capacity building, diagnostics, strategy, implementation, monitoring)
- Capacity building:
  - Technical assistance, training and peer learning to invest in institutions, technology (digitization), staff skills, organization, governance and data.
  - Comprehensive support covers tax and expenditure policy, revenue administration, public financial management, and spending efficiency.
  - Sustained progress requires predictable, multi‑year, well‑sequenced and coordinated technical assistance that is country‑led, data driven and focused on institution building.
  - Quick revenue gains (examples: withholding, targeted inflation indexation of specific excise rates) can demonstrate progress, but durable tax capacity generally requires years of consistent effort.
  - Excessive reliance on short‑term fragmented revenue measures can undermine credibility and tax morale.
- Diagnostics and data:
  - Key tools and datasets:
    - TADAT: deployed in over 100 countries; standardized assessments across nine performance outcome areas.
    - RAGAP: quantifies policy and compliance gaps for VAT, PIT, CIT, and excises.
    - ISORA: global yearly survey by IMF, OECD, CIAT, IOTA and ADB.
    - WoRLD: tracks government revenue trends in 195 countries since the early 1990s.
    - FARI: evaluates mining and petroleum fiscal regimes across price scenarios.
    - VITARA: launched in 2020; comprehensive online learning program.
    - CPAT: spreadsheet-based model for over 200 individual countries projecting fuel use, carbon emissions, local air pollution, and fiscal impacts of energy-related policies.
    - DaTax: launched in 2025 by WBG; lab leveraging tax microdata for evidence of policy impacts and capacity building.
    - FiscalSim: WBG customized tax-benefit microsimulation tools using household survey and administrative data.
    - DRM Impact Program: to be launched by WBG in 2026; a two-year program focused on tax incentive reform centered on cost benefit analysis, peer learning and scaling up proven approaches.
  - Public finance diagnostics complement revenue diagnostics: World Bank’s Public Finance Reviews (PFRs), IMF’s PIMA, and FTE.
- Strategy formulation:
  - Strategies translate diagnostics into a sequenced, multi‑year plan integrating public finance reform aspects.
  - The Medium Term Revenue Strategy (MTRS) framework—developed by the PCT and currently under review after a decade of experience in nearly 30 countries—provides a structured, country-led medium-term tax system reform approach linking taxation to the spending side of the budget.
- Implementation:
  - The IMF and WBG provide hands-on support integrated with policy advice and lending operations.
  - Institutional footprints and capacities:
    - IMF: about 130 resident advisors supporting fiscal capacity development in the field; about half work on tax matters and the other half in PFM; about half of IMF resident advisors are based in Africa.
    - World Bank Group: offices in over 130 countries and in-country expertise across tax policy and administration and sectoral engagement; operations often complemented by IFC and MIGA and supported by the Fiscal Policy Global Practice.
- Monitoring and evaluation:
  - Critical to track progress, draw lessons, and adjust reforms.
  - Diagnostic tools (TADAT, RAGAP, ISORA, WoRLD) enable measurable baselines and repeat assessments.
  - Administrative tax data increasingly used as an active reform management tool via real-time indicators, micro-data, and service metrics.

### Collective responsibility and coordination
- Country ownership is essential; reforms underpin the social contract and require broad public support and careful political management.
- External support should be a collective effort with close coordination among technical assistance providers.
- Key partners include the IMF, World Bank, OECD, UN (partners in the PCT), regional tax organizations, regional development banks, bilateral agencies, IISD, academia, businesses and CSOs.
- Collaborative initiatives and platforms:
  - Platform for Collaboration on Tax (IMF, OECD, UN, WBG) coordinates DRM support and joint toolkits, including guidance on MTRS.
  - AMLA and ATLA build specialized legal and tax legislation resources for Africa.
  - ATI provides a coordination platform with over 70 partners.
  - NTO develops a global platform of regional tax organizations.
- Multi-donor vehicles:
  - IMF’s Global Public Finance Partnership (GPFP): multi-donor trust fund; global reach with a growing portfolio of country programs (currently 64).
  - World Bank’s Global Tax Program (GTP): flagship trust fund for DRM; has reached 114 countries; 69 supported in FY25 informing US$13.6 billion in DRM related lending.
- IMF‑World Bank collaboration has intensified with coordinated technical assistance and joint development of diagnostic tools (examples: TADAT, CPAT, PEFA) and initiatives such as the JDRMI integrating revenue policies, spending efficiency, and domestic public debt market development into multiyear programs.

### Guiding principles for DRM support
- Decline in overall aid flows increases importance of focusing on the DRM agenda and protecting/enhancing funds for DRM technical assistance and training, which represented less than 0.30 percent of total aid in 2023.
- Key principles (as outlined by PCT partners and consistent with the Addis Tax Initiative declaration):
  - Support development, long-term economic growth, job creation and poverty reduction through structured, comprehensive and medium-term public finance approaches covering both revenue and expenditure.
  - Provide flexible results-focused support that is country-led, tailored, measurable, well-coordinated, and predictably financed; medium-term commitments should adapt to changing political and institutional demands.
  - Base policy design on data- and evidence-driven reform management grounded in robust diagnostics, data and tools to enable monitoring, accountability and coordination.
  - Integrate institution building into reform design and sequencing, developing human capacity, organizational governance, and technological capability; include peer learning.
  - Establish strong mechanisms for development partner coordination, including regional organizations, to avoid duplication and inconsistent reform signals; structured, country-led frameworks such as MTRSs are most effective for sustaining multi-year reforms.
  - Ensure a strong central role for multilateral institutions by coordinating and integrating bilateral support with multilateral-led operations and by enhancing information provision on bilateral DRM support to facilitate coordination and aid effectiveness.

*Source: EXECUTIVE SUMMARY, Principles for Effective and Efficient Support for Domestic Resource Mobilization (DRM).*

### EXECUTIVE SUMMARY ______________________________________________________________________________ 5

### EXECUTIVE SUMMARY

### Introduction
- Purpose: Background note by IMF and World Bank staff to provide analytical building blocks for a G-7 declaration on guiding principles for achieving sustained progress in domestic resource mobilization (DRM), notably in LICs.
- Basis: Builds on prior IMF and World Bank work including reports by the Platform for Collaboration on Tax (PCT) and the Joint DRM Initiative (JDRMI).
- Organization: Summarizes key DRM challenges and opportunities in LICs; outlines the role of capacity building, technical assistance, and partner coordination; concludes with guiding principles for DRM support.

### Role and importance of DRM
- DRM is central to sustainable financing for development, building fiscal buffers, and strengthening state capacity.
- DRM is central to the IMF‑WBG three‑pillar approach to helping countries address liquidity challenges.
- Key objectives of DRM: build fiscal space for development spending, reduce reliance on volatile external financing, support jobs and growth, and strengthen the social contract between state and citizens.

### Key findings on revenue potential and recent trends
- Many countries—especially LICs and fragile and conflict‑affected states (FCSs)—are still collecting less than 15 percent of GDP in tax revenue.
- IMF analysis indicates an untapped tax potential in LICs of roughly 5 percent of GDP achievable through well sequenced and sustained tax policy and revenue administration reforms.
- An additional 1–2 percent of GDP in revenue is attainable through improvements in institutional quality.
- Tax‑to‑GDP ratios in developing economies have on average stagnated since 2010, despite progress in the early part of the century.
- The median tax ratio of low‑ and lower‑middle income countries combined has remained stable at around 12 percent.
- Two‑thirds of all developing countries have tax ratios below 15 percent; 85 percent of low‑income countries and about half of lower middle‑income countries fall short of this threshold.
- Analysis suggests developing countries should aim for a tax‑to‑GDP ratio of at least 15 percent to achieve sustainable economic growth, deeper financial markets, and stronger institutions.

### Financing needs and fiscal priorities
- Additional investment for IDA countries to build human and physical capital and invest in adaptation against natural disasters is estimated at 18.7 percent of their combined GDP.
- Public spending priorities cited: education (6 percent of GDP) and health (5.3 percent of GDP).

### Principal impediments to DRM
- Structural impediments:
  - Economic concentration in a limited range of commodity exports, sizable informal sectors, and low value‑added services that are hard to tax.
  - Vulnerability to external shocks, including climate change.
  - Need for holistic strategy including diversification, investing in infrastructure and human capital to expand the tax base.
- Large policy and compliance gaps:
  - Corporate income tax (CIT) yields weakened by blanket tax incentives.
  - Personal income tax (PIT) often functions as a payroll tax focused on public sector employment where large segments of population are poor.
  - Consumption taxes (VAT, excises) and customs duties are main revenue sources but suffer large compliance gaps; LICs have on average a VAT compliance gap equivalent to 3 percent of GDP.
- Weak capacity:
  - Finance ministries and tax administrations lack tools, expertise, digitization, data integration, audit capacity, and skilled staff.
  - Constraints lead to weak tax design, tax evasion, high compliance burdens, and low tax morale.
- Lack of trust:
  - Taxpayer morale declines when public service delivery is weak and tax administration is viewed as coercive or biased.
  - Improving transparency, budget credibility, and visible service delivery increases voluntary compliance; about half of efficiency losses explained by poor infrastructure governance.
- Political barriers:
  - Reforms face resistance from influential vested interests; tax exemptions and special regimes are easy to introduce but hard to reform.
  - Political management, evidence‑based analysis, strategic communication, and capacity building are needed to build consensus.

### Opportunities for revenue mobilization (Box 1) — policy options summarized
- Tax policy design:
  - Broaden the VAT base by eliminating exemptions and applying a uniform rate while addressing equity through targeted instruments and direct spending to protect the poor.
  - Improve CIT yield by reforming inefficient incentives and giving prevalence to cost‑over‑profit based incentives, especially in light of the global minimum tax.
  - Strengthen PIT, including taxation of other sources of income such as capital.
  - Exploit recurrent property taxes with investment in a cadaster and property valuation.
  - Strengthen fiscal regimes for extractive industries and other natural resources to tax resource rents effectively.
  - Better exploit excises for revenue and policy objectives (health, pollution, congestion, climate).
- Revenue administration improvements:
  - Improve managerial and organizational structures to exercise core functions (registration, filing, correct reporting, payment).
  - Improve Compliance Risk Management (CRM): taxpayer segmentation, data‑driven risk profiling, targeted treatments, efficient dispute prevention and resolution.
  - Improve third party data and interagency exchanges (banks, social security, business registries, customs, subnational administrations) with robust legal underpinnings and data protections.
  - Strengthen capacity to implement international tax standards, including anti‑tax avoidance and transfer pricing.
  - Leverage technology: e‑filing, e‑payments, e‑invoicing; scale digital investments starting with large/medium taxpayers; invest in data analytics and artificial intelligence.
  - Strengthen governance, integrity, and human capacity: merit‑based recruitment and retention, modern HR practices, leadership training, integrity rules, transparent performance reporting.
- Legal and policy capacity:
  - Establish clear and comprehensive legislative frameworks to reduce discretion, improve fairness, transparency and accountability.

### Implementation and support implications
- Meaningful and sustained progress often requires significant multi‑year technical assistance and capacity building.
- Progress in the past decade in diagnostic tools, analytic capacity, and partner collaboration provides a foundation for more effective and efficient support.
- G‑7 partnership on DRM is crucial given declining foreign aid budgets.
- Key principles for effective DRM support:
  - Country‑led and tailored to circumstances and needs.
  - Whole‑of‑government approach.
  - Guided by policies aimed at private sector‑led growth.
  - Well sequenced and coordinated.
  - Anchored in evidence, analytics, and institution building.
- Multilateral institutions should play a central support role in coordination with bilateral assistance and regional organizations.

*Source: EXECUTIVE SUMMARY, Principles for Effective and Efficient Support for Domestic Resource Mobilization (DRM).*

### Box 1. Opportunities for Revenue Mobilization (concluded)

### Box 1. Opportunities for Revenue Mobilization (concluded)

### Supporting Countries in DRM
- Capacity building through technical assistance, training and peer learning addresses impediments to DRM by investing in institutions, technology (digitization), staff skills, organization, governance and data.
- Comprehensive technical assistance and capacity building cover tax and expenditure policy, revenue administration, public financial management, and efficiency of public spending.
- Sustained progress requires predictable, multi-year, well-sequenced and coordinated technical assistance that is country-led, data driven and focused on institution building.
- Quick revenue gains can demonstrate progress and gain public support (examples: withholding, targeted inflation indexation of specific excise rates), but durable tax capacity generally requires years of consistent effort.
- Excessive reliance on short-term fragmented revenue measures can undermine credibility and tax morale.
- Successful countries have advanced gradually, maintaining reform momentum across political cycles.

### Diagnostics and Data
- Diagnostics and data create a shared, evidence-based understanding of performance, bottlenecks, and revenue potential, anchoring reforms in measurable baselines within medium-term fiscal frameworks.
- Key diagnostic tools and datasets highlighted:
  - TADAT (Tax Administration Diagnostic Assessment Tool): deployed in over 100 countries; standardized assessments across nine performance outcome areas.
  - RAGAP (Revenue Administration—Gap Analysis Program by IMF): quantifies policy and compliance gaps for VAT, PIT, CIT, and excises.
  - ISORA (International Survey on Revenue Administration): global yearly survey by IMF, OECD, CIAT, IOTA and ADB.
  - WoRLD (World Revenue Longitudinal Database): tracks government revenue trends in 195 countries since the early 1990s.
  - FARI (Fiscal Analysis of Resource Industries): evaluates mining and petroleum fiscal regimes across price scenarios.
  - VITARA (Virtual Training to Advance Revenue Administration): launched in 2020; comprehensive online learning program.
  - CPAT (Climate Policy Assessment Tool): spreadsheet-based model for over 200 individual countries projecting fuel use, carbon emissions, local air pollution, and fiscal impacts of energy-related policies.
  - DaTax: launched in 2025 by WBG; lab leveraging tax microdata for evidence of policy impacts and capacity building.
  - Fiscal Microsimulation Models (FiscalSim): WBG customized tax-benefit microsimulation tools using household survey and administrative data.
  - DRM Impact Program: to be launched by WBG in 2026; a two-year program focused on tax incentive reform centered on cost benefit analysis, peer learning and scaling up proven approaches.
- Public finance diagnostics complement revenue diagnostics: World Bank’s Public Finance Reviews (PFRs), IMF’s PIMA (Public Investment Management Assessment), and FTE (Fiscal Transparency Evaluation).

### Strategy Formulation
- Strategy formulation translates diagnostics into a sequenced, multi-year plan integrating public finance reform aspects.
- Strategies must be tailored to country circumstances, economic conditions, administrative capacities, and social preferences.
- The Medium Term Revenue Strategy (MTRS) framework—developed by the PCT and currently under review after a decade of experience in nearly 30 countries—provides a structured, country-led medium-term tax system reform approach linking taxation to the spending side of the budget.
- MTRS emphasizes sustained political commitment, coordination of external support, and a tax systems approach linking tax policy, revenue administration, and legal framework.

### Implementation
- The IMF and WBG provide hands-on support for reform implementation, integrated with policy advice and lending operations.
- Tailoring to local conditions is essential and is facilitated by near-universal coverage of LICs through extensive field offices and experts.
- Institutional footprints and capacities:
  - The IMF has about 130 resident advisors supporting fiscal capacity development in the field; about half work on tax matters (tax and customs administrations) and the other half work in PFM; about half of IMF resident advisors are based in Africa.
  - The World Bank Group has offices in over 130 countries and in-country expertise across tax policy and administration and sectoral engagement; operations are informed and often complemented by IFC and MIGA interventions and supported by the Fiscal Policy Global Practice.

### Monitoring and Evaluation
- Monitoring and evaluation are critical to track progress, draw lessons, and adjust reforms as needed.
- Evaluation of reform measures and technical assistance improves coordination among development partners, strengthens country ownership, and improves accountability.
- Diagnostic tools such as TADAT, RAGAP, ISORA, and WoRLD enable measurable baselines and repeat assessments to assess impact.
- Administrative tax data increasingly used as an active reform management tool via real-time indicators, micro-data, and service metrics to guide prioritization, sequencing, and course correction.
- Ongoing work (including within the PCT) aims to further improve monitoring and evaluation capabilities.

### Collective Responsibility
- Country ownership is essential; reforms underpin the social contract and require anchoring in broad public support and careful political management.
- External support should be a collective effort with close coordination among technical assistance providers to ensure complementarity and maximum impact.
- Key partners include the IMF, World Bank, OECD, UN (partners in the PCT), regional tax organizations, regional development banks, bilateral agencies, IISD, academia, businesses and CSOs.
- Collaborative initiatives and platforms:
  - Platform for Collaboration on Tax (IMF, OECD, UN, WBG) coordinates DRM support and joint toolkits, including guidance on MTRS.
  - AMLA (African Mining Legislation Atlas) Project and African Tax Legislation Atlas (ATLA) build specialized legal and tax legislation resources for Africa.
  - ATI (Addis Tax Initiative) provides a coordination platform with over 70 partners.
  - NTO (Network of Tax Organizations) develops a global platform of regional tax organizations.
- Capacity building is more effective when centered on well-resourced multi-donor programs providing sustained support across the DRM reform cycle.
- Multi-donor vehicles highlighted:
  - The IMF’s Global Public Finance Partnership (GPFP): IMF capacity development multi-donor trust fund; global reach with a growing portfolio of country programs (currently 64).
  - The World Bank’s Global Tax Program (GTP): flagship trust fund for DRM; has reached 114 countries; 69 supported in FY25 informing US$13.6 billion in DRM related lending.
- Collaboration between IMF and World Bank has intensified with coordinated technical assistance and joint development of diagnostic tools (examples: TADAT, CPAT, PEFA) and initiatives such as the JDRMI integrating revenue policies, spending efficiency, and domestic public debt market development into multiyear programs; pilots provide lessons being mainstreamed.

### Guiding Principles for DRM Support
- Decline in overall aid flows increases the importance of focusing on the DRM agenda and protecting/enhancing funds for DRM technical assistance and training, which represented less than 0.30 percent of total aid in 2023.
- Key principles for DRM support (as outlined by PCT partners for the G-20 and consistent with the Addis Tax Initiative declaration):
  - Support development, long-term economic growth, job creation and poverty reduction through structured, comprehensive and medium-term public finance approaches covering both revenue and expenditure.
  - Provide flexible results-focused support that is country-led, tailored, measurable, well-coordinated, and predictably financed; medium-term commitments should adapt to changing political and institutional demands.
  - Base policy design on data- and evidence-driven reform management grounded in robust diagnostics, data and tools to enable monitoring, accountability and coordination.
  - Integrate institution building into reform design and sequencing, developing human capacity, organizational governance, and technological capability; include peer learning.
  - Establish strong mechanisms for development partner coordination, including regional organizations, to avoid duplication and inconsistent reform signals; structured, country-led frameworks such as MTRSs are most effective for sustaining multi-year reforms.
  - Ensure a strong central role for multilateral institutions by coordinating and integrating bilateral support with multilateral-led operations and by enhancing information provision on bilateral DRM support to facilitate coordination and aid effectiveness.

*Box 1. Opportunities for Revenue Mobilization (concluded), from PRINCIPLES FOR EFFECTIVE AND EFFICIENT SUPPORT FOR DOMESTIC RESOURCE MOBILIZATION (DRM).*

---


_Source: https://www.imf.org/-/media/files/publications/pp/2026/english/ppea2026011.pdf_