Domestic public resources in numbers - Devloping countries achieved notable increases in tax revenue in the first decade of the century, but have seen stagnation and setbacks by crises.

In short, it reflects including developing countries not investing enough in tax the growing understanding among Member States about system reform and administration capacity, and donors the importance of building the overall capacity of the State not delivering the volumes of assistance they pledged to using domestic resources, and the positive implications this provide for supporting revenue mob. [...] Both the Doha administration of core taxes—value added tax (VAT), excises and Declaration and the Addis Agenda include commitments to enhance tax personal and corporate income taxes—with a focus on tax base revenue mobilization and the efficiency of the tax system while making it broadening and combating tax avoidance and evasion. [...] Perceptions of the in prominence as trade liberalization was pursued in the late 1990s and legitimacy of the tax administration impact on the willingness to pay tax, early 2000s, they remain important in countries in special situations emphasizing the importance of the social contract and moving beyond (figure III. [...] International efforts on tax cooperation ing the exchange of information.27 This was adopted by an Economic and date back to the League of Nations period from the 1920s to the1940s and Social Council resolution in 2017 that added endorsement for the automatic continued after World War Two, first in the United Nations and then in the exchange of information.28 Strengthened cooperation between juris. [...] In addition, October 2023 revisions to the FATF Recommendations bolster the powers and ability Agreement on the statistical definition of IFFs resulted in the pub- of law enforcement and other authorities to identify and trace criminal lication of the first official estimates of IFFs in the SDG indicators property for the purposes of asset recovery.54 UNODC, including through database in early 202.