Taxation for development

FERDI is a renowned organisation with significant expertise in matters pertaining to the mobilisation and effective utilisation of domestic resources in developing economies.

Our work aligns with the objectives set forth in the 2030 Agenda, particularly Objective 17.1 “Strengthen domestic resource mobilisation, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection”.

Objectives

Support Decision-making: FERDI provides support to tax and customs administrations in developing countries, assisting them in making informed decisions that align with their national priorities.

Collaborative Efforts: FERDI collaborates with partners such as CERDI, Credaf, ICTD, and others to compile and make available joint research on digital taxation, telecoms taxation, and taxation of mining industries. This valuable information is disseminated online, ensuring easy access for relevant stakeholders.

Publication of Practical Guides and In-Depth Studies: FERDI publishes practical guides and conducts in-depth studies on specific subjects crucial to economic development. Examples include studies on tax expenditure and the role of tax policies in the regional integration process, which provide valuable insights for policymakers and practitioners.

Achievements 2022-2023

FERDI conducted a case study for the Platform for Collaboration on Tax (PCT) comparing the tax treatment of project aid in Benin, Cameroon and Kenya. The authors Caldeira É., Geourjon A-M., Rota-Graziosi G., published an article in 2019 entitled "Taxing aid: the end of a paradox", which was cited by the United Nations in its guide on the taxation of aid (2021). Their participation in the OECD's Tax and Development Days in February 2022 also helped to promote this idea.

Update of the legal and tax database on the taxation of mining industries for 2020.

Running the French platform for inter-ministerial exchange and coordination on the Mobilisation of Internal Public Resources (MRIP), including a call for contributions on taxation and the environment. The MRIP platform provides information and coordination for French operators as part of the implementation of the French Strategic Investment Plan for Development (PISD).

Publication of a methodological guide to assessing the economic and social effects of tax expenditure (P310) Authors: Caldeira E., Geourjon A-M., Laporte B. 

Collaboration with the Datafid project (Data in tax and customs administrations) for the creation of a complete and suitable training offer (axis 2 of the project: "Reinforcing the capacities of tax and customs administrations through a better use of data science"). FERDI is collaborating on the project through the Institut des hautes études du développement durable (IHEDD). The Datafid project is funded by the DG Treasury and implemented by Expertise France.

Program in partnership with CERDI

CERDI-Université Clermont Auvergne – © Cerdi

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