Montenegro

Improved tax and non-tax revenue policy

Strengthened revenue administration management and governance arrangements (SDG 17.1) - RAM

Providing support to developing countries in BEPS implementation.
The induction phase has been completed, however assistance continues to be made available for any ongoing or pressing issues, e.g. the implementation of the two-pillar solution and any remaining BEPS issues.

Assistance on transparency and exchange of information standards.

The development objective of the project is to improve the effectiveness of operational functions of Montenegro’s tax administration and to reduce the compliance costs for corporate taxpayers.

The project supports Montenegro’s long-term vision of a revenue adm inistration that operates with streamlined risk-based business processes that contribute to the efficient collection of taxes and so cial contributions from all sources of economic activity. Increased compliance will generate a more robust revenue stream to provid e essential services to citizens. Improvements in revenue administration capacity will also support the country's goal for EU acces sion and economic integration with EU member states.