Evidence shows that, even in developing countries, widening tax bases and improving tax collection efficiency could raise considerable additional revenue. For instance, if all developing countries were able to raise 15 per cent of their national income in tax, a commonly accepted minimum figure (the OECD average is 37 per cent), they could realize at least an additional $198 billion per year, more than all foreign development assistance combined.
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Non-negotiated soft law
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Special Rapporteur on extreme poverty and human rights