Presentation of the OECD's work to build stronger sustainable tax systems.

1. 1. Building comparable data
The 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 flows
The 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
AvAilAble on line/disponible en ligne
RevenueStatistics1965-2013
Statistiquesdesrecettespubliques1965-2013
2014
Revenue Statistics
SPECIAL FEATURE: TREndS In TAx
REvEnUES FoLLowIng ThE CRISIS
1965-2013
data 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 LInE
The 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
publiques
ÉTUDE SPÉCIALE : TENDANCES
DE L’ÉVOLUTION DES RECETTES
FISCALES APRÈS LA CRISE
1965-2013
Les 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
Statistics
1965-2013
Statistiques
des recettes
publiques
1965-2013
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.

2. For more information please contact:
TaxandDevelopment@oecd.org
3. Tackling tax avoidance
The 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”.