{
  "title": "Building Tax Capacity in Developing Countries",
  "publication": "Staff Discussion Notes, September 19, 2023",
  "sourceUrl": "https://www.imf.org/en/publications/staff-discussion-notes/issues/2023/09/15/building-tax-capacity-in-developing-countries-535449",
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  "summary": "Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals.\n- Developing countries have made some progress in revenue mobilization during the past decades, but much more is needed.\n- The note finds that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building.\n- Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration and legal implementation of core taxes.\n- The note offers practical lessons and guidance based on IMF capacity building experience in this area."
    },
    {
      "heading": "Key findings and statistics",
      "content": "- Feasible revenue mobilization: 9 percentage-point increase in the tax-to-GDP ratio through tax system reform and institutional capacity building.\n- Publication length: 32 pages.\n- Series and identifiers:\n  - Series: Staff Discussion Notes No. 2023/006\n  - Issue: 006\n  - Volume: 2023\n  - DOI: https://doi.org/10.5089/9798400246098.006\n  - Stock No: SDNEA2023006\n  - ISBN: 9798400246098\n  - ISSN: 2617-6750\n- Publication date on page: September 19, 2023.\n- Authors: Juan Carlos Benitez, Mario Mansour, Miguel Pecho, Charles Vellutini."
    },
    {
      "heading": "Thematic coverage",
      "content": "- Core themes covered:\n  - Tax administration core functions\n  - Tax policy and Tax law\n  - Value-added tax (VAT) and VAT revenue\n  - Property tax\n  - Revenue administration\n  - Broader links to state building and sustainable development goals\n- Geographic and topical scope reflected in keywords:\n  - Asia and Pacific; Middle East and Central Asia; Sub-Saharan Africa; Western Hemisphere; Global\n  - Development, institutions, tax capacity, tax potential, tax effort estimate"
    },
    {
      "heading": "Practical guidance and institutional focus",
      "content": "- Recommended approach:\n  - Holistic, institution-based reforms that integrate policy, administration, and legal implementation.\n  - Emphasis on improving policy design, strengthening tax administration, and ensuring legal enforceability of core taxes.\n- Basis for recommendations:\n  - Practical lessons and guidance drawn from IMF capacity building experience in tax capacity building."
    },
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      "heading": "Access and formats noted on the page",
      "content": "- Available as a Staff Discussion Note.\n- Also available in français.\n- Landing page indicates options to Download PDF, visit the IMF eLibrary, and other publication-format and citation actions.\n\nBuilding Tax Capacity in Developing Countries, Staff Discussion Notes 2023, 006; Juan Carlos Benitez, Mario Mansour, Miguel Pecho, and Charles Vellutini; September 19, 2023; DOI: https://doi.org/10.5089/9798400246098.006\n\n---\n\n Content in this bundle\n\n- Staff Discussion Note\n  - Staff Discussion Note (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Staff Discussion Note (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/staff-discussion-notes/issues/2023/09/15/building-tax-capacity-in-developing-countries-535449"
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    "Authors: Juan Carlos Benitez, Mario Mansour, Miguel Pecho, Charles Vellutini",
    "Published: September 19, 2023",
    "Series: Staff Discussion Notes",
    "DOI: https://doi.org/10.5089/9798400246098.006",
    "Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals.",
    "Developing countries have made some progress in revenue mobilization during the past decades, but much more is needed.",
    "The note finds that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building.",
    "Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration and legal implementation of core taxes.",
    "The note offers practical lessons and guidance based on IMF capacity building experience in this area.",
    "Feasible revenue mobilization: 9 percentage-point increase in the tax-to-GDP ratio through tax system reform and institutional capacity building.",
    "Publication length: 32 pages.",
    "Series and identifiers:",
    "Publication date on page: September 19, 2023.",
    "Authors: Juan Carlos Benitez, Mario Mansour, Miguel Pecho, Charles Vellutini.",
    "Core themes covered:",
    "Geographic and topical scope reflected in keywords:",
    "Recommended approach:",
    "Basis for recommendations:",
    "Available as a Staff Discussion Note.",
    "Also available in français.",
    "Landing page indicates options to Download PDF, visit the IMF eLibrary, and other publication-format and citation actions.",
    "**Staff Discussion Note**"
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