United Nations handbook on selected issues in protecting the tax base of developing countries

Taxation plays a critical role in promoting sustainable development and developing countries face significant challenges in mobilising domestic resources. This publication analyses a number of topics which are of particular interest and relevance to developing countries in raising revenues and protecting the tax base. It aims at providing practical assistance to these countries in assessing and addressing the relevant issues in an effective way. Primary audiences are officials of national tax authorities and ministries of finance in developing countries, other professionals dealing with tax matters, the general public, media and universities.