Inspectores Fiscales sin Fronteras: ayudar a los países en desarrollo a recuperarse de la crisis del COVID-19

Pascal Saint-Amans, director del Centro de Política y Administración Tributarias de la OCDE

Este blog es parte de una serie sobre cómo afrontar el COVID-19 en los países en vías de desarrollo. Visite la página de la OCDE dedicada al COVID-19 para acceder a los datos, análisis y recomendaciones de la OCDE sobre los impactos sanitarios, económicos, financieros y sociales del COVID-19 en todo el mundo

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Tras la crisis financiera de 2008, los gobiernos se unieron para lograr la transparencia fiscal y enfrentarse a la erosión de la base imponible y el traslado de beneficios. Aquella crisis también inspiró el nacimiento de Inspectores Fiscales sin Fronteras (IFSF), que se tornó en una iniciativa conjunta de la OCDE y el PNUD en la conferencia sobre la Financiación para el Desarrollo, celebrada en Addis Abeba. La iniciativa IFSF ayuda a los países en desarrollo a recaudar los impuestos que les corresponde pagar a las empresas multinacionales, gracias a la convergencia de países que se prestan asistencia mutua para desarrollar su capacidad de auditoría tributaria.

En la actualidad, estamos enfrentando una crisis sanitaria y económica mundial aún mayor, que tendrá importantísimas consecuencias sobre la vida y los medios de subsistencia. El fuerte descenso del comercio mundial e interno está provocando una caída equivalente en los ingresos fiscales, que golpea con dureza a los países más pobres, dada su dependencia del impuesto sobre sociedades. Los países que dependen fuertemente del turismo, la industria hotelera y las remesas procedentes del extranjero sufrirán la peor parte.

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Côte d’Ivoire and Morocco: tax reforms for sustainable health financing

By Céline Colin, Tax Economist, and Bert Brys, Senior Tax Economist, Centre for Tax Policy and Administration, OECD

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The COVID-19 pandemic has demonstrated that weaknesses in one country’s health sector can rapidly become a health challenge for other countries. Additionally, as countries around the world, including Côte d’Ivoire and Morocco, face the current economic and health crisis, the sense of urgency to mobilise domestic resources has increased. The crisis has put spending and tax revenues under severe pressure while at the same time requiring increased funding for the health sector. Moreover, the post-COVID-19 period might lead to particular challenges to financing for other ongoing health threats like AIDS, tuberculosis and malaria, as health budgets might be re-prioritised and budget increases might not be allocated to those three particular diseases.

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Côte d’Ivoire et Maroc : réformer la fiscalité pour assurer un financement durable de la santé

Par Céline Colin, Économiste fiscaliste, et Bert Brys, Économiste fiscaliste senior, Centre de politique et d’administration fiscales, OCDE

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La pandémie de COVID-19 a montré que les faiblesses du système de santé d’un pays peuvent rapidement devenir un enjeu de santé publique pour les autres pays. En outre, dans les pays du monde entier aux prises avec la crise sanitaire et économique actuelle, dont la Côte d’Ivoire et le Maroc, l’urgence de mobiliser des ressources intérieures s’est accrue. La crise a mis sous tension les dépenses publiques et les recettes fiscales au moment même où le secteur de la santé avait besoin de financements additionnels. De surcroît, la période post-COVID-19 pourrait entraîner des difficultés particulières pour le financement de la lutte contre d’autres menaces sanitaires, comme le Sida, la tuberculose et le paludisme, car les priorités au sein des budgets de santé pourraient être revues et les augmentations budgétaires ne pas nécessairement bénéficier à la lutte contre ces trois maladies.

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Exchange of tax information: a butterfly effect on domestic resource mobilisation

By Zayda Manatta, Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes

shutterstock_1685161738One small change can make a big difference in the fight against illicit financial flows.

Illicit financial flows (IFFs) deprive developing countries and regions of much-needed resources to finance and achieve their development agendas (e.g. the African Union’s Agenda 2063) and the global Sustainable Development Goals. They prevent countries from raising legitimate revenues essential for financing basic services such as social, educational and healthcare systems, and spurring economic development.

The ongoing COVID-19 pandemic has underlined how vital it is for countries to have well-financed medical infrastructure and efficient healthcare systems. The economic crisis resulting from the health crisis is undermining public finances the world over. While preserving a business climate favourable to economic recovery, long-term post-crisis strategies will likely have to encompass increased domestic revenues. Improving domestic resource mobilisation and advancing the fight against illicit financial flows needs to be at the forefront of developing countries’ political agendas. Continue reading “Exchange of tax information: a butterfly effect on domestic resource mobilisation”

Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDGs

By Ben Dickinson, Head of the Global Relations and Development Division, Centre for Tax Policy and Administration, OECD

T&D cover imageThe Sustainable Development Goals (SDGs) serve to stimulate action in areas of critical importance for humanity and the planet. With the COVID-19 pandemic affecting lives and livelihoods alike, the question is how will the SDGs be financed?

Domestic resources, primarily tax revenues, provide the vast majority of financing for development – money needed to build roads, schools, hospitals, social protection systems, and other critical services in developing countries. A new report released today, highlights the OECD’s work on building tax systems in developing countries, unlocking a range of tools, experience and expertise to meet the tax challenges of the 21st century. Continue reading “Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDGs”

Mind the SDG gap: don’t forget sustainable domestic financing

By Sebastian Nieto Parra, Head of Latin America and the Caribbean Unit, OECD Development Centre, Mario Pezzini, former Director of the OECD Development Centre and special Advisor to the OECD Secretary General on Development, and Joseph Stead, Senior Policy Analyst, OECD Centre for Tax Policy and Administration

closing-gapThe “Decade of Delivery” for the 2030 Sustainable Development Goals (SDGs) calls for finding sustainable ways to finance development. Closing the financing gap by 2030 will require between USD5 and USD7 trillion annually, and between USD2.5 and USD3 trillion of that amount for developing countries alone. There are several approaches to financing the SDGs in low-income countries. External private financing and official development assistance both have a role to play but these are not the only options. We must take an in depth-look at all options, including taxes, local financing through domestic private banks or national development banks, and local public-private partnerships. Due to the colossal amount needed to finance the SDGs, they must all be taken into consideration. But some can be particularly costly. Experiences of public-private partnerships in developing and emerging economies for example, have often resulted in high fiscal costs and a high rate of renegotiations after only a few years of operation.
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The role of fiscal policies for sustainability


By Karen B. Brown, Theodore Rinehart Professor of Business Law, George Washington University Law School

This blog is part of a special series exploring subjects at the core of the Human-Centred Business Model (HCBM). The HCMB seeks to develop an innovative – human-centred – business model
based on a common, holistic and integrated set of economic, social, environmental and ethical rights-based principles. Read more about the HCBM here, and check out an event about it here
The HCBM project originated in 2015 within the World Bank’s Global Forum on Law, Justice and Development and is now based at the OECD’s Development Centre.

development-financeSustainable enterprises seek to marry models for good business practices with principles of economic, social and environmental sustainability, many of which are founded on the United Nations Sustainable Development Goals (SDGs). These objectives aim to advance human rights, fair wages, healthier and safer working conditions, gender equality, child welfare, environmental protections, and ethical behavior designed to impede corruption, money laundering and tax evasion. The failure to achieve these objectives imposes considerable costs on governments: diminished productivity and quality of life for their constituents, inefficiency in the operation of markets, and reduced economic growth. An important step towards achieving sustainability goals may come through a government’s use of incentives in the fiscal regime.

Governments traditionally use their tax codes to make “tax expenditures” designed to achieve objectives that advance important policy goals or principles. For example, a government may provide a departure from normal tax rules by reducing the capital gains tax and deferring the time for when gains must be reported if a taxpayer invests in certain qualified opportunity zones that are designated low-income communities. In other words, the government is willing to forego the capital gains tax revenue it would otherwise collect in exchange for investment intended to stimulate economic growth in areas where underserved constituents reside. Other examples abound of using tax expenditures to achieve legitimate governmental ends. Consider the following three ways — substantive tax provisions, tax rate reductions and “bright listing ”– that use incentives to encourage the integration of human-centred goals into business practices: Continue reading “The role of fiscal policies for sustainability”

How can developing countries learn to tax?

By Antonio Savoia, Global Development Institute, University of Manchester; Roberto Ricciuti, University of Verona and CESifo; and Kunal Sen, UNU-WIDER and Global Development Institute, University of Manchester

Development-Finance-shutterstock_524218915The capability to raise revenues from taxes – often called fiscal capacity – is a crucial aspect for the functioning of every state, particularly in developing countries. Two reasons account for this. First, greater fiscal capacity is fundamentally important for state formation, as it is usually associated with the creation of a civilian bureaucracy that can itself provide an enabling environment for the consolidation of statehood. Second, greater fiscal capacity implies greater access to resources needed to provide public goods. Developing countries are only able to raise a small share of taxes over GDP compared to advanced economies. They need higher revenues to invest in a number of economic and social areas that are crucial for their growth, such as healthcare, education and infrastructure. This is also relevant to pursue the Sustainable Development Goals (SDGs) by 2030, an ambitious enterprise requiring far greater resources. Indeed, SDG 17 explicitly refers to the mobilisation of government revenues (Target 17.1).

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Security, violence and fiscal policies in Latin America

By Eduardo Salido Cornejo, Public Affairs and Policy Manager Latam, Telefonica    

Police-Latin-America-ViolenceViolence is a central theme in Latin American popular music. Films and paintings portray well-known tragedies affecting Latin American societies. Art imitates life according to the 2017 Latinobarómetro since Argentinians, Mexicans and Panamanians declare public safety their number one problem. It is second on the list of citizen concerns in Colombia and Venezuela, just behind supply issues in Venezuela and the peace process in Colombia. Violence, crime and insecurity are the region’s main issues ahead of unemployment, economic problems or inequality.

According to data from the Brazilian think tank Igarapé Institute, 33% of all homicides in the world take place in the region, which is home to just 8% of the world’s population. Of the 20 countries with the highest homicide rates, 17 are in Latin America, where 43 out of the world’s 50 most violent cities are located. For every 100 000 inhabitants in Latin America, 21 are murdered, while the world average is seven. In the last decade, the homicide rate in Latin America increased 3.7%, while the population grew 1.1%.1

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The SDGs, Domestic Resource Mobilisation and the Poor


By Nora Lustig, Samuel Z. Stone Professor of Latin American Economics, Director of the Commitment to Equity Institute at Tulane University, nonresident senior fellow of the Center for Global Development and the Inter-American Dialogue, and non-resident senior research fellow at UNU-WIDER 1

Learn more about this timely topic at the upcoming
Global Forum on Development on 5 April 2017.
Register today to attend!

E_SDG goals_icons-individual-rgb-01Countries around the world committed to the Sustainable Development Goals (SDGs).  However, achieving some of the SDGs could happen at the expense of the overarching goal of reducing poverty, at least in the short-run.2  One key factor to achieving the SDGs will be the availability of fiscal resources to deliver the floors in social protection, social services and infrastructure embedded in the SDGs. A significant portion of these resources is expected to come from taxes in developing countries themselves, complemented by transfers from the countries that are better off.3 In developing countries, however, raising additional taxes domestically for infrastructure, protecting the environment and social services may leave a significant portion of the poor with less cash to buy food and other essential goods.  Continue reading “The SDGs, Domestic Resource Mobilisation and the Poor”