This report reflets upon TIWB’s accomplishments and activities over the period from July 2022 to december 2023.
Tax Inspectors Without Borders (TIWB) is a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP) supporting countries in building tax audit capacity. TIWB Programmes complement the broader efforts of the international community to strengthen co-operation on tax matters and contribute to the domestic resource mobilisation efforts of developing countries.
TIWB Programmes complement the broader efforts of the international community to strengthen co-operation on tax matters and contribute to the domestic resource mobilisation efforts of developing countries.
The latest TIWB annual report reflects upon the work of TIWB in the evolving international taxation and development context over the period from July 2022 to December 2023. During this timeframe, countries have faced multiple interrelated challenges, including climate change and the impacts of conflict, in addition to high inflation (particularly in energy and food). Illicit financial flows associated with corruption, illegal trade, and money laundering, have further constrained countries’ fiscal space, which was already substantially reduced by the impact of COVID-19 on public finances. The report provides comprehensive information on TIWB’s current and future areas of intervention to strengthen technical assistance in tax audit across developing countries.
Chapter 1 describes TIWB in the evolving international taxation and development context. Chapter 2 discusses TIWB programmes and operations. Chapter 3 provides information on current and future areas of TIWB technical assistance. Chapter 4 highlights results obtained over the past year. Chapter 5 describes TIWB participation at international events and the initiative’s communication efforts. Finally, Chapter 6 sets out the work plan for the year and provides an overview of the previous year’s objectives and performance.