SEO Strengthening Tax systems in Developing Countries

This report summarizes all research conducted by SEO commissioned for this evaluation. As such, it summarizes the literature study estimating developing countries’ tax revenue losses due to tax avoidance, the three country case studies in Kenya, Ghana and Uganda. Additionally, based on interviews and a desk study of literature published by international organizations, it provides additional information on the Dutch policy and its effects on strengthening developing countries’ tax systems.