Topic Guide: Tax Administration

African Tax Administration Forum (ATAF) http://www.ataftax.net/  

Founded in 2008, ATAF strives to provide a platform to improve the performance of tax administration in Africa. Better tax administration will enhance economic growth, increase accountability of the state to its citizens and more effectively mobilise domestic resources. To this end, ATAF will work towards improving the capacity of African tax administrations to achieve their revenue objectives: advancing the role of taxation in African governance and state building; providing a voice for African tax administrations; and developing and supporting partnerships between African countries and development partners.  

Inter-American Center of Tax Administrations (CIAT) http://www.ciat.org  

CIAT supports the efforts of national governments by promoting the evolution, social acceptance and institutional strengthening of tax administrations, encouraging international cooperation and the exchange of experiences and best practices. CIAT provides specialised technical assistance for the modernisation and strengthening of tax administrations. Founded in 1967, CIAT currently has 38 member countries and associate member countries from 4 continents: 31 countries of the Americas, 5 European countries, 1 African country and 1 Asian country.  

International Centre for Tax and Development (ICTD) http://www.ictd.ac/  

ICTD is a global policy research network focusing on the political economy of taxation policies and practices in poorer parts of the world. It was established in 2010. Among its partners are academic institutes (including the Chr. Michelsen Institute in Bergen, Norway, the Institute of Development Studies, University of Sussex, UK, along with tax practitioners such as ATAF and the Zambia Revenue Authority. ICTD research areas include tax administration and reform, international tax and evasion, informal sector taxation, and taxpayer compliance and perceptions.

International Tax Compact (ITC) http://www.taxcompact.net  

ITC is an informal platform supporting the establishment of better tax systems that allow partner countries to increase domestic revenues and fight tax evasion and inappropriate tax practices more effectively. ITC works to promote national tax reforms and enhance donor coordination (for example in Ghana, Uganda, Nigeria, Zambia, Guatemala, El Salvador and Indonesia) to promote South-South sharing and exchanging best practices in the field of development and taxation (for example, by promoting the exchange of knowledge between CIAT and ATAF). ITC also supports member countries in implementing the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes.  

International Tax Dialogue (ITD) http://www.itdweb.org/  

ITD is a joint initiative of the European Commission, Inter-American Development Bank, IMF, OECD, World Bank Group and CIAT. ITD aims to encourage and facilitate discussion of tax matters among national tax officials, regional tax organisations, international organisations and other key stakeholders. Among the objectives of the ITD are the promotion of an effective international dialogue and networking between international organisations, governments, and their officials on tax policy and administration matters, and to identify and share good practices in taxation. ITD operates an online library.  

Tax Justice Network (TJN) http://www.taxjustice.net/topics/inequality-democracy/corruption/  

TJN is an independent international network launched in 2003, dedicated to high-level research, analysis and advocacy in the field of international tax and the international aspects of financial regulation. TJN maps, analyses and explains the role of tax and the harmful impacts of tax evasion, tax avoidance, tax competition and tax havens. The world of offshore tax havens is a particular focus of TJN’s work.