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Accountabiity

How can we build tax capacity in developing countries?

Jim Brumby's picture
Well-functioning tax systems allow countries to chart their own futures and pay for essential services such as education and healthcare.
(Photo: Curt Carnemark / World Bank)

This week, the World Bank, together with the International Monetary Fund, the Organisation for Co-Operation and Development, and the United Nations, submitted recommendations to the G20 on how we can best work to strengthen the capacity of our client countries to build fair, efficient tax systems. Responding to a request the G20 made in February, and working as the recently-formed Platform for Collaboration on Tax, we dug deep into our collective years of policy-setting, technical advice, and on-the-ground experience to arrive at guidance for providing assistance and suggestions for funding that work. In short, we looked at how best we could help.

The recommendations in our report, “Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries,” present an ambitious agenda for development partners to support developing nations to strengthen their tax systems and realize their development objectives, as well as strive for achievement of the Sustainable Development Goals.

How to make sense of government accountability

Kerina Wang's picture



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Accountability is an elusive concept, but understanding where it originates can help citizens find ways to hold governments accountable.

In the narrowest sense, accountability is equated with answerability; it refers to the obligation to give an account of one’s action to particular individuals, groups, or organizations.  However, in a world where public administrators increasingly operate in intergovernmental networks and global coalitions, deciphering what constitutes accountability in public management has become a challenging task.

One of the simplest ways to unravel the mystery of accountability for public administrators is to trace back to the root sources; and examine how it unfolds across varying levels to affect governmental decision-making.

Here are five key channels to look for the “pressure points” of accountability: