A taxing issue — Evaluation of the Dutch government's policy on strengthening developing countries' tax systems (2012-2020)
IOB has evaluated the Dutch Government’s policy on strengthening developing countries’ tax systems for the period 2012-2020. The evaluation focused on the policies and activities leading up to and included in the Action Agenda on Policy Coherence for Development (PCD Agenda).
The PCD agenda consists of three goals. The first goal aims for improved international rules to counter tax avoidance as part of the OECD/G20 initiative on BEPS. This initiative, together with the capacity development provided by the Netherlands to improve tax systems in developing countries and unilateral measures introduced by the Netherlands to counter tax avoidance were the three topics that formed the PCD, which was launched in 2016. In 2018, countering tax avoidance by MNEs and improving domestic resource mobilisation in developing countries were added as the twin goals of the PCD agenda.
Terms of Reference – Evaluation of Dutch government policies and activities to strengthen tax systems in developing countries
In 2016, the Dutch cabinet's Agenda on Policy Coherence for Development was introduced, which includes the policy goal ‘Increased ...
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 ...
Network analysis - Dutch tax treaties and developing countries
This sub-study of the IOB evaluation on strengthening tax systems in developing countries examines to what extent Dutch tax ...
Literature Review by SEO – Evaluation Strengthening Tax Systems in Developing Countries
This literature study executed by SEO and commissioned for this evaluation, examined available scientific literature that ...
Country Reports – Strengthening Tax Systems
Country case studies, commissioned for this evaluation and executed by SEO in Kenya, Ghana and Uganda provided more insight into ...
Literature study – Priorities of Developing Countries in Base Erosion and Profit Shifting
This literature study by consultant Craig West and commissioned for this evaluation, provided additional information on the ...
Beleidsreactie – Evaluatie ondersteuning belastingheffing in ontwikkelingslanden
Naar aanleiding van de IOB-evaluatie van het Nederlandse beleid gericht op het versterken van het belastingsystemen in ...