UNDP-无国界税务检查员_发展中国家十年实践援助（英）-2025_125页_12mb

Summary of "Tax Inspectors Without Borders: Ten Years of Hands-on Assistance in Developing Countries"

Core Content

Tax Inspectors Without Borders (TIWB) is a joint initiative of the OECD and UNDP, launched in July 2015, aimed at providing hands-on technical assistance to developing countries to enhance their tax audit and compliance capacity. It is designed to support the Sustainable Development Goals (SDGs) by strengthening domestic resource mobilisation (DRM) and fostering international tax co-operation.

Main Points

• Purpose of TIWB: To assist developing countries in improving their tax systems through real-case audits, criminal investigations, and digitalisation efforts, with the goal of increasing tax revenue and assessments.
• Impact: Since 2015, TIWB has supported 70 developing jurisdictions in collecting USD 2.40 billion in additional tax revenue and USD 6.39 billion in tax assessments, with USD 2.50 billion in carry forward losses disallowed.
• Cost-effectiveness: The initiative has a return of USD 125 for every USD 1 invested, making it one of the most cost-effective forms of international tax assistance.
• Scope of Assistance: Initially focused on transfer pricing and international tax audits, TIWB has expanded to include criminal tax investigations (CI), effective use of AEOI data, CbCR implementation, digitalisation of tax administration, VAT on digital trade, and global minimum tax (GMT) rules.
• Partnerships: TIWB relies on donors, partner tax administrations, and regional/international organisations such as the African Tax Administration Forum (ATAF). These partnerships have been crucial in its success and adaptability.
• Global South Involvement: An increasing number of Global South tax administrations are contributing to TIWB through South-South programmes, sharing expertise and enhancing collaboration.
• Adaptability: TIWB has evolved over the past decade to respond to global tax challenges, including BEPS, digitalisation, and tax crimes, and has adapted its operations to include remote delivery during the pandemic.
• Strategic Expansion: TIWB has expanded its programme types and geographical reach, now operating in Africa, Asia and the Pacific, Eastern Europe, Latin America, and the Caribbean.
• Organisational Development: TIWB has established a Governing Board, a Secretariat, and a Roster of Experts, with the Roster now comprising 189 professionals, 51% from the Global South.

Key Information

• Launch Date: July 2015 at the Third International Conference on Financing for Development in Addis Ababa.
• Funding Model: TIWB is free of charge for developing countries, with donor support and partner contributions providing the necessary funding.
• Revenue Impact:
  • Total additional revenue collected: USD 2.40 billion
  • Total additional revenue assessed: USD 6.39 billion
  • Total carry forward losses disallowed: USD 2.50 billion
  • Africa's contribution: USD 1.91 billion from 39 jurisdictions through ATAF.
• Programme Types:
  • TIWB-audit: International tax audits
  • TIWB-CI: Criminal tax investigations
  • TIWB-DTA: Digitalisation of tax administration
  • TIWB-AEOI: Effective use of automatic exchange of financial account information
  • TIWB-CbCR: Implementation and use of country-by-country reporting
  • TIWB-GMT: Implementation of global minimum tax rules
• Future Goals:
  • Scaling up operations through enhanced coordination and strategic matching of expertise.
  • Expanding into new areas such as tax risk evaluation and triangular co-operation.
  • Formalising partnerships with new stakeholders and deepening engagement with regional organisations.
  • Improving monitoring and evaluation through the development of electronic tools and a robust system.

Conclusion

TIWB has become a blueprint for international tax cooperation, demonstrating that practical, on-the-ground assistance can significantly improve tax compliance, revenue collection, and trust in public institutions. With its flexible approach, strong partnerships, and adaptable structure, TIWB continues to be a proven catalyst for sustainable development and effective tax governance in developing countries.