An evaluation of Dutch government policies and activities to strengthen tax systems in developing countries in the period 2012-2019

In 2016, the Dutch cabinet's Agenda on Policy Coherence for Development was introduced, which includes the policy goal ‘Increased government revenues in developing countries, especially low-income and partner countries’.

Under this goal, policies of the Dutch Ministries of Foreign Affairs and Finance are included that aim to strengthen tax systems in developing countries under three sub-goals: (1) international agreements on countering tax avoidance, (2) technical assistance to strengthen administrative capacity in the field of taxation in developing countries, and (3) decrease the use of the Netherlands’ tax system as a conduit in tax avoidance by multinational enterprises.

This evaluation focuses on Dutch policies and activities under the three sub-goals that aim to contribute to strengthening tax systems in developing countries, thereby focusing on the coherence, relevance and effects of these policies and activities.