United Nations handbook on selected issues in protecting the tax base of developing countries

Effective tax systems are critical to mobilizing domestic resources for investment in sustainable development. This handbook addresses several issues which are of particular importance and relevance to developing countries in protecting and broadening their tax base, with a view to strengthening their capacity to increase tax revenue. It aims to identify the most suitable options available to developing countries to protect the tax base, in light of their needs, levels of capacity development and resource constraints. It has been developed through a collaborative engagement with government representatives from developing countries, members of the UN Tax Committee, international tax experts and relevant international and regional organizations.

"The handbook is a result of a project, undertaken by the Financing for Development Office in the context of its Capacity Development Programme on International Tax Cooperation, aimed at strengthening the capacity of developing countries to increase their potential for domestic revenue mobilization by protecting and broadening the tax base.