The broad objectives and the principles guiding tax administration in each jurisdiction will be very similar, even if the possibilities and constraints may be very different. Similarly, for all tax administrations the costs involved in building tax administration systems and services will be substantial.
To ensure that scarce resources are used to their best purpose, it is therefore important to understand what has worked well and what has not in different jurisdictions and the lessons that can be taken from that, even if the context is different. In addition to what jurisdictions do bilaterally to support tax administration capacity building, the OECD supports a number of activities, including:
The development of a large range of one-to-many training materials, for example through e-learning modules and in-person courses;
The piloting of a new Tax Inspectors Without Borders programme for supporting the digitalisation of developing country tax administrations;
The publication and promotion of reports on many different aspects of tax administration, including practical “how to guides”, sharing of best practices and thought-leadership;
Bringing together tax administration leaders and subject matter experts to share knowledge and insights as well as to consider areas of practical collaboration, including in the implementation of global policy agreements.
