Global Tax Program (GTP)


The GTP provides an umbrella framework for World Bank Group (WBG) support in the tax field, building on an ongoing program of activities to strengthen tax institutions and mobilize domestic revenues. The GTP also contributes to improving coordination and knowledge sharing between the key organizations working on taxes (IMF, WBG, OECD and UN).

Pays/région Période Budget
Azerbaïdjan
Colombie
Egypte
Monde entier
Kirghizistan
Pérou
Tunisie
Vietnam
01.10.2017 - 31.07.2024
CHF  11’400’000
Contexte

Strengthening domestic revenue performance is a key objective of the 2030 Agenda for Sustainable Development and is included as one of the Sustainable Development Goals (SDGs). Current domestic resource levels in developing countries remains insufficient to meet sustainable development needs. The GTP represents the main vehicle of the WBG for providing technical assistance and training in this critical area. The support provided to this program is a concrete contribution of Switzerland to the Addis Tax Initiative. The program was expanded with a fiscal pillar to provide rapid support to countries affected by the Covid-19 crisis.

Objectifs

The overall objective of the GTP is to strengthen tax systems of developing countries by facilitating the design and implementation of fair and effective tax systems. This includes greater participation of developing countries in the development of the global tax architecture, improved understanding of the requirements to improve the performance of tax administrations and strengthening the application of research and knowledge development for improved performance.

Effets à moyen terme

Strengthened capacity to formulate and implement evidence-based tax policies to help developing countries meet their development goals (including enhancing collections, increasing tax system equity and fairness, and promoting private sector development)

Improved efficiency and equity of the tax system

Reduced uncertainty and complexity of doing business

Increased voluntary tax compliance

Improved design, transparency and administration of tax incentives (to broaden the tax base and tackle corruption)

Greater involvement of developing countries in the global tax discussion

Improved knowledge on international tax issues to better target priority issues for developing countries

Résultats

Principaux résultats attendus:  

Policy advice and capacity building to strengthen capacity to formulate and implement tax policies

Development and implementation of the Tax Policy Assessment Framework (TPAF)

Expansion of the scope of the Tax Administration Diagnostic Assessment Tool (TADAT)

Improved design and administration of VAT

Design and implementation of policy instruments to lead to a carbon neutral policy

Policies and procedures on transfer pricing, interest deduction, treaty abuse including country and region-based solutions

Toolkits providing guidance on international tax issues

New audit techniques, risk assessment tools and new accounting standards (e.g. county-by-country reporting)

Increased compliance with global standards for tax transparency and exchange of information

Development of risk assessment systems to identify sources of risky transactions

Tax administrative data and data analytics

Tax Research Flagship Report


Direction/office fédéral responsable SECO
Crédit Coopération au développement
Budget Phase en cours Budget de la Suisse CHF    11’400’000 Budget suisse déjà attribué CHF    0 Budget y compris partenaires de projet CHF    62’985’000
Phases du projet

Phase 1 01.10.2017 - 31.07.2024   (Active)