Commonwealth Secretariat Discussion Paper

The Discussion Paper series raises awareness of topics that are of importance to Commonwealth work programmes. Discussion Papers explore an issue relating to research or programme activities and provoke debate on it. The intended readership is researchers and policy advisers.


Tax, Governance and Development

This Discussion Paper outlines why taxation matters to Commonwealth developing countries not simply for raising revenues to pay for development, but as a means of shaping the governance context that influences that development. In seeking to reduce poverty, promote growth and improve governance, the Commonwealth must pay more attention not just to how much revenue is raised through taxation or how it is spent, but how taxes are raised. The paper concludes with ideas on how to promote tax reforms that improve governance.


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