1. Building comparable dataThe OECD works with countries and regional partners to build a strong knowledge platform for good tax policy through our Global Revenue Statistics Programme. It also develops targeted analysis on specific tax policy issues, such as the taxation of SMEs or the extractives sector. (See www.oecd.org/tax/tax-policy )

Already 20 countries from Latin America and the Caribbean, 8 from Africa, and 3 from Asia and the 34 OECD members have joined the Global Revenue Statistics Programme to date.

2. Curbing tax evasion and illicit financial flowsThe OECD develops tools like the new common global Standard on Automatic Exchange of Information to support governments in the fight against tax evasion. (See www.oecd.org/tax/exchange-of-tax-information/automaticexchange.htm)

The 126-member Global Forum on Transparency and Exchange of Information for Tax Purposes champions greater tax transparency and a level playing field through an in-depth peer review monitoring process. (See www.oecd.org/tax/transparency/)

The Oslo Dialogue promotes a whole of government approach to fighting tax crime and other financial crimes. The OECD’s International Academy for Tax Crime Investigation offers intensive programmes to train investigators, prosecutors, judges and other officials from across the world in the latest investigative techniques and to share best practices. (See www.oecd.org/ctp/crime/tax-crime-academy.htm)

Third International Conference on Financing for Development

Addis Ababa • July 2015

OECD work to build stronger sustainable tax systems

Tax revenue establishes a sustainable foundation for development, fostering accountability of the state towards its citizens and providing the means to address inequalities. Tax revenue pays for roads, ports, hospitals and schools which enable countries to develop.

The OECD stands ready to support the international community in four critical areas to improve the enabling environment for countries to collect taxes fairly and effectively:

1. Building comparable data

2. Curbing tax evasion and illicit financial flows

3. Tackling tax avoidance

4. Developing capacity

In 2013, South Africa collected USD 62.2 million through one settlement based on information obtained through the exchange of information process.1

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Revenue S

tatistics 1965-2013 S

tatistiques d

es recettes pub

liques 1965-2013

2014Revenue Statistics SPECIAL FEATURE: TREndS In TAx REvEnUES FoLLowIng ThE CRISIS1965-2013data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all oeCd countries from 1965 onwards. it also gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.

ALSo AvAILAbLE on Cd-Rom And on LInEThe data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD Tax Statistics (http://dx.doi.org/10.1787/tax-data-en).An offline edition of the database, providing data in Csv format is available on Cd-RoM under the title OECD Tax Statistics 2014, Volume I, Revenue Statistics.

Statistiques des recettes publiquesÉTUDE SPÉCIALE : TENDANCES DE L’ÉVOLUTION DES RECETTES FISCALES APRÈS LA CRISE1965-2013Les données sur les recettes des administrations publiques, et sur le produit de la fiscalité en particulier, constituent la base de la plupart des travaux de description des structures économiques et d’analyse économique, et sont de plus en plus utilisées pour les comparaisons internationales. Cette publication annuelle présente un ensemble unique de statistiques fiscales détaillées et comparables au niveau international, utilisant une présentation identique pour tous les pays de l’OCDE depuis 1965. Elle constitue également un cadre conceptuel dont le but est de définir les recettes publiques devant être assimilées à des impôts et de classifier les différentes catégories d’impôts.

ÉgALEmEnT dISPonIbLE En LIgnE ET SUR Cd-Rom Cette publication est également disponible sous forme de base de données en ligne via www.oecd-ilibrary.org sous le titre statistiques fiscales de l’oCde (http://dx.doi.org/10.1787/tax-data-fr).

La base de données existe aussi en version CD-ROM sous le titre statistiques fiscales de l’oCde 2014, volume i, statistiques des recettes publiques. Les données sont fournies en format CSV.

2014

Revenue Statistics1965-2013

Statistiques des recettes publiques1965-2013

2014

ISSn 1560-3660 ISbn 978-92-64-22088-1

23 2014 34 3 P 9HSTCQE*ccaiib+

Consult this publication on line at http://dx.doi.org/10.1787/rev_stats-2014-en-fr:

This work is published on the oeCd ilibrary, which gathers all oeCd books, periodicals and statistical databases.visit www.oecd-ilibrary.org for more information.

veuillez consulter cet ouvrage en ligne : http://dx.doi.org/10.1787/rev_stats-2014-en-fr:

Cet ouvrage est publié sur oeCd ilibrary, la bibliothèque en ligne de l’oCde, qui regroupe tous les livres, périodiques et bases de données statistiques de l’organisation. Rendez-vous sur le site www.oecd-ilibrary.org pour plus d’informations.

1. OECD (2014), “Tax Transparency 2014: Report on Progress”,www.oecd.org/tax/transparency/GFannualreport2014.pdf, accessed 20 May 2015.

For more information please contact: TaxandDevelopment@oecd.org

3. Tackling tax avoidanceThe OECD works with G20 and developing countries to reform the international tax rules through the Base Erosion and Profit Shifting (BEPS) Project, and works to identify

and address the most pressing BEPS-related issues for low-income countries, such as tax incentives.

BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to locations where there is little or no economic activity or value creation. BEPS is of major significance for developing countries due to their heavy reliance on corporate income tax revenues.

Fourteen developing countries participate directly in the

decision-making and technical bodies of the BEPS Project, and more than 80 additional developing countries are engaged in 5 regional networks to develop tools to counter BEPS. (See www.oecd.org/tax/beps.htm)

4. Developing capacity The OECD gathers evidence and offers guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation efforts, like tax administration and policy reforms, taxpayer education and tax morale. (See www.oecd.org/tax/tax-global/taxanddevelopment.htm)

The OECD also undertakes bilateral and multilateral projects in partnership with other international and regional organisations and developing countries to address their highest priority tax issues by building capacity, with initiatives like Tax Inspectors Without Borders. (See www.oecd.org/tax/taxinspectors.htm)

Zambia is losing USD 2 billion annually to tax avoidance, the country’s mining industry being the biggest culprit.2

In Burundi one company contributes nearly 20% of total tax collected.3

2. Matthew Hill (2012),” Zambia tax avoidance costs US$2 billion a year”, Bloomberg News.

3. The North-South Institute (2010), “Domestic Resource Mobilization in Africa: An Overview”.