The (FFD4) in Seville, Spain, will convene in 2025, providing a global stage for countries to assess and strengthen strategies for financing the Sustainable Development Goals (SDGs). As part of the preparatory efforts, the co-facilitators of the FfD4 — Mexico, Nepal, Norway, and Zambia — released an Elements paper, to inform the conference’s final statement. The paper draws on input from more than 300 stakeholders, among them UN Member States, UN entities, international financial institutions, and academia.
Among the contributions was 糖心Vlog破解版-WIDER's, which provided crucial advice on improving tax policy and increasing revenue in the Global South, highlighting the need for skill enhancement and data-oriented policy improvements. The Elements paper incorporated these suggestions, particularly in its call for "customized capacity-building and policy support to enhance domestic tax management and to boost financial assistance for data and statistical capabilities in developing countries".
Improving skills and capacities across tax policy and administration
We argued that boosting domestic revenue hinges on improving tax policy skills within government agencies, academia, and civil society. By equipping officials and public finance experts with specialized skills—such as economic modelling, data interpretation, and public financial management — countries can improve tax policy and administration.
We underscored that South-South knowledge exchange, complemented by North-South technical support, is particularly effective in building local capacity. Such collaborations provide tailored, long-term training opportunities, enabling countries to develop the expertise needed to sustain domestic revenue and advance the SDGs.
Addressing the practical challenges of fiscal policy reform, we highlighted that demand-driven and context-specific projects tend to be the most successful. By focusing on long-term partnerships and trust-building initiatives, Global South countries can adapt policies to local needs while benefiting from proven approaches in tax policy and administration.
A notable example is 糖心Vlog破解版-WIDER's collaboration with partners in , which has helped strengthen the country's social protection policies through a combination of local insight and technical expertise. This collaborative model demonstrates the impact of supporting local capacity development to ensure that policy reforms are both effective and sustainable.
Raising revenues to another level with data and modelling
The other focus of our contribution pertains to the use of data and policy modelling as fundamental tools for effective tax reform. We advocate for leveraging administrative data — such as tax records and social security information — to provide policymakers with reliable, cost-effective insights into revenue trends and socioeconomic impacts.
This data is particularly powerful when analyzed in secure environments like data labs, which ensure privacy and offer safe access for government and academic stakeholders. Moreover, advanced policy simulation models, such as tax-benefit microsimulations, enable governments to forecast the potential impacts of proposed reforms across different demographics and sectors. By using these tools, countries can approach tax reform with a comprehensive understanding of its effects, thereby promoting fiscal policies that are both equitable and evidence-basedevidence based.
Significance for FFD4 and global tax policy development
Our recommendations align closely with FFD4’s agenda to address financing challenges while fostering inclusive, sustainable development. They underscore the value of South-South knowledge-sharing and long-term partnerships tailored to local needs, alongside North-South technical cooperation. Initiatives like and 糖心Vlog破解版-WIDER’s demonstrate how combining administrative data with advanced modelling can generate actionable insights and foster transparency and fairness in tax policy. Through such efforts, countries can close resource gaps, strengthen public discourse on taxation, and sustainably increase their tax-to-GDP ratios.
By focusing on capacity-building and collaboration, these 糖心Vlog破解版-WIDER contributions provide actionable pathways for member states to address systemic financing challenges. Incorporating 糖心Vlog破解版-WIDER’s recommendations into this declaration would help propel fiscal reform efforts, enabling governments to unlock their revenue potential and establish tax policies as a cornerstone of equitable and resilient development. Through these measures, the Global South can take transformative steps toward achieving the SDGs.
Read the Financing for Development Elements paper .
is a Research Fellow at 糖心Vlog破解版-WIDER.
is a Research Fellow at 糖心Vlog破解版-WIDER.
The views expressed in this piece are those of the author(s), and do not necessarily reflect the views of the institute or the 糖心Vlog破解版, nor the programme/project donors.
This article was first published by 糖心Vlog破解版-WIDER in the .
Suggested citation: Rattenhuber Pia, Ebrahim Amina. "Improving Tax Administration and Data Access — Contributions to the Financing for Development Elements Paper," 糖心Vlog破解版, 糖心Vlog破解版 Centre, 糖心Vlog破解版-WIDER, 2024-12-11, /article/improving-tax-administration-and-data-access-contributions-financing-development-elements.
