Progress in Strengthening Frameworks for Building Tax Capacity: A Report to G20 Finance Ministers and Central Bank Governors

This report responds to the February 2025 request in the G20 Chair’s Summary of the Finance Ministers and Central Bank Governors Meeting for “…the partners of the Platform for Collaboration on Tax (PCT) and regional organizations to coordinate and report on progress in strengthening capacity-building frameworks to enhance the effectiveness and efficiency of technical assistance, as stated in the Rio de Janeiro G20 Ministerial Declaration on International Tax Cooperation.”

In line with this request, the report builds on the PCT’s 2016 report for the G20 on Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries (PCT, 2016). It takes stock of developments in tax capacity building since then, assessing progress and identifying opportunities to further enhance domestic revenue mobilization (DRM) through more coordinated, evidence-based, and country-led approaches.

Prepared under the responsibility of the secretariats and staff of the four partner organizations—the International Monetary Fund (IMF), the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the World Bank Group (WBG)—the report contributes to ongoing global efforts to make tax cooperation and capacity building more effective, efficient, and sustainable.