2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022
TPA-TF Success Stories, December 2015
 |
Australia |
|
|
Belgium |
|
|
Denmark |
|
|
European Commission |
|
|
ACP-EC Partnership Agreement |
|
|
Germany |
|
|
Japan |
|
|
Luxembourg |
|
|
Netherlands |
|
|
Norway |
|
|
Republic of Korea |
|
|
Sweden |
|
|
Switzerland |
|
|
United Kingdom |
 |
The Revenue Mobilization Thematic Fund (RMTF) was launched by the International Monetary Fund (IMF) in June 2016 , in partnership with several donor agencies, to help meet increased demand for technical assistance from low- and lower middle-income countries in the area of domestic revenue mobilization (DRM). RMTF was launched as a successor to the very successful Tax Policy and Administration Thematic Fund (TPA-TF).
A larger and more ambitious initiative compared to its predecessor TPA-TF, the RMTF is an important response by the IMF and its partners to the “Addis Challenge” in the area of domestic revenue mobilization (DRM). This challenge reflects the recognition—embodied within the 2030 Agenda for Sustainable Development—that many low- and lower middle-income countries have a critical need for assistance in improving their tax capacities. The RMTF is a unique opportunity for a broad range of development partners to take a collective approach in supporting a holistic, medium-term capacity development (CD) initiative to strengthen tax policies and administrations in a select group of countries.
The RMTF’s core focus for assisting low- and lower middle-income countries has two main delivery approaches:
Other important components of the RMTF work in support of sustainable DRM:
The RMTF is envisaged as a US$77 million program and has received funding from Australia, Belgium, Denmark, European Union, Germany, Japan, Korea, Luxembourg, Netherlands, Norway, Sweden, Switzerland (as of April 2019). Its project portfolio has a broad geographical coverage with over 30 country-specific and regional CD projects activated worldwide.
The RMTF also supports applied analytical work that examines developments associated with revenue reform, in particular in low- and lower middle-income countries. Research produced so far includes working papers on the use of electronic fiscal devices by tax administrations and on the international benchmarking of the performance-related data derived from the Revenue Administration Fiscal Information Tool (RA-FIT). Technical notes on specific topics, such as the management of tax administration reform programs and taxpayer services, are also a core component of the RMTF analytical work.
In addition, results achieved under RMTF projects can feed into the broader analytical agenda of the IMF’s Fiscal Affairs Department (FAD), with a view of deepening available knowledge on certain issues or finding solutions for common problems. Examples include recent work on tax coordination in West Africa (e.g., Mario Mansour and Grégoire Rota-Graziosi, Tax Coordination and Competition in the West African Economic and Monetary Union, International Tax Notes, volume 74, No. 2, April 14, f) and the How-to-Note on Tax Expenditure Reporting and Its Use in Fiscal Management.
The RMTF design has ten modules that center on the key areas in building sustainable revenue systems. Assistance can be delivered under any given module or in small packages as needed, and is normally integrated into a sequenced TA program over several years:
The RMTF delivers TA through multiple channels in order to maximize impact:
Intensive CD Programs
Targeted CD programs
Regional and other programs
