handbook-tb

PrefaceThe year 2015 is a pivotal time for global action in fostering sustainabledevelopment. In September of this year, the United Nations will adoptan ambitious, people-centred and transformative post-2015 developmentagenda, with a view to promoting sustained and inclusive economicgrowth, social progress and environmental protection. A newset of Sustainable Development Goals, which are action-oriented,global in nature and universally applicable, will seek to completethe unfinished business of the Millennium Development Goals andaddress new challenges in an integrated manner, taking into accountnational realities, capacities and levels of development.The success of this global endeavour is predicated upon the provisionof equally ambitious and credible means of implementation. Thereis a need for significant mobilization of adequate financial resourcesfrom a variety of sources, in order to promote sustainable developmentin all its dimensions. The outcome of the third InternationalConference on Financing for Development (Addis Ababa, Ethiopia,13-16 July 2015) will provide a comprehensive financing frameworkwith policy commitments and concrete deliverables on the mobilizationand effective use of resources for sustainable development.The United Nations General Assembly recognized that themobilization of national and international resources and an enablingnational and international environment were key drivers of sustainabledevelopment. It called for enhancing and strengthening domesticresource mobilization and fiscal space, including, where appropriate,through modernized tax systems, more efficient tax collection, thebroadening of the tax base and the effective combating of tax evasionand capital flight. While each country is responsible for its tax system,it is important to support national efforts in these areas by strengtheningtechnical assistance and enhancing international cooperation andparticipation in addressing international tax matters.Taxation is one of the most important ways in which developingcountries can mobilize resources for investment in sustainable development.Yet, public revenue remains insufficient to meet sustainabledevelopment needs, and gaps persist between the capacity of developedand developing countries to raise public financial resources.iii