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    <subfield code="a">International Monetary Fund</subfield>
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  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries</subfield>
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    <subfield code="a">Washington DC</subfield>
    <subfield code="b">International Monetary Fund</subfield>
    <subfield code="c">2016</subfield>
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    <subfield code="a">54p.</subfield>
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  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This paper produced for the G20 by the IMF, OECD, UN and World Bank Group seeks to investigate how support for developing tax capacity can be improved. It recognises that, while real progress has been made on increasing tax revenues in low income countries over the past two decades, for many countries revenues remain well below levels that are likely needed to achieve the 2030 Sustainable Development Goals, and to secure robust and stable growth. The report also takes as a fundamental premise that it is not just how much revenue is raised that matters for development and growth, but also how it is raised and that strong tax systems are key for both equity objectives and enhancing state building.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax, Corruption, Transfer Pricing, Fraud</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/enhancing-the-effectiveness-of-external-support-in-building-tax-capacity-in-developing-countries.pdf</subfield>
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    <subfield code="c">CF</subfield>
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  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">839</subfield>
    <subfield code="d">839</subfield>
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