Evaluation of OECD’s Tax and Development Programme

Background
SEO Amsterdam Economics was commissioned by the Organisation for Economic Cooperation and Development (OECD) to conduct the evaluation of its ‘Mainstreaming Tax and Development programme’. The OECD Centre for Tax Policy and Administration (CTPA) launched this programme in 2019 to support developing countries with building efficient, equitable, and sustainable tax systems, which can help them mobilise the resources needed for achieving the Sustainable Development Goals (SDGs).

The main components of the programme included (a) supporting developing countries’ engagement in the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS); (b) providing technical assistance and training on various tax aspects (including via Tax Inspectors Without Borders); and (c) promoting tax transparency through the Global Forum for Exchange of Information.

The goal of the evaluation was to assess the extent to which the programme has integrated development perspectives into the broader OECD tax work, and to provide recommendations for further improvements. The evaluation focused on the period 2019 to 2024, with particular attention to the BEPS workstream and the Global Forum’s activities with developing countries.

Key findings
The programme is a relevant and generally well-performing initiative that supports developing countries with building stronger tax systems. Both the CTPA and the Global Forum Secretariat showed positive results across the following evaluation criteria:

• Relevance: Programme activities were broadly aligned with developing counties’ needs, and stakeholders valued the demand-driven nature of the support. However, not all activities were seen as equally relevant for developing countries. Some stakeholders called for stronger inclusion of developing countries in shaping reform agendas and better adaptation to local contexts.
• Coherence: The evaluation found good examples of internal and external coordination, though complexity in collaboration between CTPA workstreams and with the Global Forum posed some challenges. While partnerships with development partners were generally strong, there is room to enhance information sharing, both within OECD and between OECD and other development partners.
• Effectiveness: Activities under the programme contributed to increased knowledge, technical capacity, and engagement of developing country officials in international tax discussions. The Global Forum was seen as particularly effective in advancing tax transparency and implementation of exchange of information standards. The longer-term impact of the various activities on improving tax revenues was limited thus far.
• Sustainability: Capacity gains at the individual level were viewed as promising for long-term impact, especially in non-BEPS areas. However, the sustainability of this impact was challenged by high staff turnover at recipients’ authorities, complex standards, and limited IT capacity. Initiatives like ‘train the trainer’ programmes and online follow-ups were recommended as positive steps toward addressing these risks.
• Efficiency: Programme activities were generally delivered in a timely manner. However, the high (perceived) cost of some BEPS-related reforms in particular raised concerns about their value for money for developing countries. Efficiency could be enhanced by more strategic prioritisation of reforms and greater use of hybrid training formats. Monitoring systems could also be strengthened further through more centralised exchange of information and results-based management.

Methods
The evaluation applied the OECD-DAC criteria and used a mix of qualitative and quantitative methods. These included in-depth interviews (at programme and country levels), a broad stakeholder survey, and a review of programme and project documentation. Triangulation across sources ensured a balanced assessment, with greater weight given to recurring findings across multiple inputs.