Byiers, B. and M. Dalleau. 2011. Fiscal challenges, development opportunities? 20 key questions on domestic resource mobilisation (ECDPM Discussion Paper 125). Maastricht: ECDPM.
In the current economic context, marked in particular by the continuing global financial crisis, the issue of domestic resource mobilisation (DRM) has received increasing attention from developing country governments and donors alike.
Relying increasingly on domestic resources could allow developing countries to distance themselves from the volatility of official development assistance (ODA) and can increase their policy space strengthening accountability and achieve greater country ownership of their own development strategies.
Key Purpose of ECDPM Study
This scoping paper lays out the current state of knowledge on taxation in the development discourse amidst an abundance of literature, research initiatives and work programmes on Domestic Resource Mobilisation.
This paper identifies five such perspectives or focal points emerging from the literature: (i) taxation and public financial management (PFM); (ii) taxation and state building; (iii) taxation for economic growth; (iv) extractive resource taxation; and (v) international taxation.
Key Findings of ECDPM
Read Discussion Paper 125