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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Frequent efforts to revise the official development assistance (ODA) accounting rules have raised important questions about the integrity and relevance of what currently “counts” as ODA spending. In this note, we outline a brief history of the evolution of the ODA accounting rules to date, highl...ighting how—and why—the ODA concept has changed since it emerged in 1969. Doing so provides a starting point for considering whether the current concept of ODA remains “fit for purpose” and whether, or how, the concept could reform to better meet current needs.
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The main aim of this paper is to present the current situation of children with disabilities in the Republic of Namibia, with special regard to their educational chances and influence of cultural beliefs on their lives. Namibia has a law, which entitles education for all its citizens. Despite numero...us legislative acts which should have increased the educational chances of Namibian children with disabilities, their real situation is completely different and depends on various factors, including the infrastructure of the schools, teacher competencies, their attitudes towards students, the small number of special and integrated schools as well as an insufficient amount of money transferred for the education of the children. The paper discusses all of the above factors and provides practical implications, which would improve the situation of children with disabilities in Namibia.
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As the war in Ukraine pushes food, fuel and fertilizer prices toward record levels putting food security in many of the world’s poorest countries at risk, the UN’s International Fund for Agricultural Development (IFAD) today launched a Crisis Response Initiative to ensure that small-scale farmer...s in high-risk countries can produce food over the next few months to feed their families and communities while reducing the threat to future harvests.
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Over 400,000 girls and women in Guinea-Bissau alive today have experienced FGM. Overall, 52 per cent of girls and women aged 15 to 49 years have undergone the practice, varying from 96 per cent in Gabu region to 8 per cent in Biombo