Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue... mobilization during the past decades, but that much more is needed. It finds that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration, and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity-building experience in this area.
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A série ‘Informes Orçamentais’ consiste na análise e simplificação de instrumentos públicos de planificação, orçamentação e políticas sociais em Moçambique para a melhor compreensão pública.
Os Informes Orçamentais visam ajudar a melhor compreensão pública dos instrumentos de planificação, orçamentação e alocação de recursos em Moçambique. A série tenta tornar essa informação mais acessível e amigável ao leitor em geral.
The key tools and governance approaches for
international cooperation for sustainable development
(hereafter, international cooperation) were set up in a
markedly different time and age. International
cooperation – with official development assistance
(ODA) as the dominant means of implementa...tion –
remains key, despite being generally considered as no
longer adequate for addressing today’s common and
collective challenges.
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Long-lasting insecticide-treated nets and/or indoor residual spraying, associated with case
management, are key interventions in the control of malaria in Africa. The objective of this
study is to comment on the role of social and behavior change communication as a potential
key intervention in t...he control of malaria in Mozambique.
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DHS Analytical Studies No. 36
This report outlines and analyses the implementation of the Bridge Builder Model. This is a two-way, capacity-sharing model aimed at bringing together local faith actors (LFAs) and international humanitarian actors to increase understanding, trust, coordination and collaboration.
A Training Course for Service Providers
Prioritise education in conflict-affected areas:
Across the world 28 million1 primary school-age children living in conflict-affected countries are
out-of-school, and they form half of the world’s total out-of-school population. During conflict,
infrastructure assets such as schools are damaged... or completely destroyed during fighting. Children
may choose to stay away from school due to their and their family’s safety fears in the midst of
conflict, or the need to supplement their family’s income amidst conflict-related financial loss.
Children who are internally displaced by conflict face a particularly challenging task accessing
education due to the specific conditions created by their displacement, such as loss of livelihoods
making school fees hard to find, and discrimination from host communities. Children caught in
conflict are being deprived of their right to education2 and denied the opportunity to benefit from the
protective and life-sustaining mechanisms of education.
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The Minimum Standards and Indicators for Community Engagement were developed through an inter‑agency consultation process that engaged a large number of experts from around the world. UNICEF wishes to acknowledge the contribution of all those that participated, and who share a passion for placing ...communities at the centre of development and humanitarian action. The consultation process consisted of a series of interviews, meetings and workshops over an 18‑month period. Representatives from countries in Africa, Asia, the Middle East, Europe and North America contributed input and feedback based on their experiences of designing, implementing and measuring community engagement approaches
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