UNDP-无国界税务检查员：发展中国家十年实践援助（英）

A joint OECD/UNDP initiativeTax InspecTors WIThouT Borders: Ten Years of Hands-on Assistance in Developing CountriesTax InspecTors WIThouT Borders: Ten Years of Hands-on Assistance in Developing CountriesA joint OECD/UNDP initiativeThis work is jointly published under the responsibility of the Secretary-General of the OECD and the Administrator of UNDP. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD nor those of the Member States of the United Nations.This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Kosovo*: This designation is without prejudice to positions on status, and is in line with United Nations Security Council Resolution 1244/99 and the Advisory Opinion of the International Court of Justice on Kosovo’s declaration of independence.Please cite this publication as: OECD/UNDP (2025), Tax Inspectors Without Borders: Ten Years of Hands-on Assistance in Developing Countries, OECD Publishing, Paris, https://doi.org/10.1787/e9762366-enPhoto credits: Cover © Baseline Arts Ltd. and Lushomo. Images courtesy of Shutterstock.com, Unsplash.com and OECD. © OECD/UNDP 2025 The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.3Preface Domestic resources are the largest source of financing for development, providing governments with the funds required to eradicate extreme poverty, deliver public services, build the infrastructure required for long-term sustainable development, and more broadly to raise tax revenue to achieve the Sustainable Development Goals (SDGs). A fair tax system is also key to foster transparency and trust, enabling citizens to monitor government efforts, ensuring that everyone pays their appropriate share of tax, increasing tax certainty, and tackling illicit financial flows.In support of developing countries’ efforts to improve their tax systems and increase revenue collection, the Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP) joined forces a decade ago to launch ‘Tax Inspectors Without Borders’ (TIWB). Through this unique technical assistance initiative, tax experts work alongside local audit and other specialist teams on real cases. Demand-driven and tailor-made to align with national priorities, each TIWB programme ensures that the tax administrations of developing countries retain full ownership of the audit or case investigation process. They also benefit from the combined support of the OECD’s recognised expertise in international tax matters and UNDP’s strong country presence and experience in public finance.Since its launch in 2015, TIWB’s unique approach has supported tax administrations ac