| Author (Corporate) | European Court of Auditors |
|---|---|
| Series Title | ECA Special Reports |
| Series Details | No.35, 2016 (February 2017) |
| Publication Date | 2016 |
| ISBN | 978-92-872-6852-5 |
| ISSN | 1977-5679 |
| EC | QJ-AB-16-036-EN-N |
| Content Type | Policy-making, Report |
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Summary: The generation of government revenue from tax or non-tax sources is a crucial factor for sustainable development and as such, is a priority for EU development policy. By adopting a new approach to budget support in 2012, the Commission increased the potential of this form of aid to improve domestic revenue mobilisation. In this report we conclude that, despite recent improvements, the Commission has not yet effectively used budget support contracts to support revenue mobilisation in the audited countries. The Commission did not systematically consider some essential aspects of tax policy and administration when designing and implementing its budget support operations, and the number and quality of the disbursement conditions applied in this area were insufficient. Furthermore, our analysis revealed weaknesses in the reporting on the use and contribution of budget support to improve domestic revenue mobilisation. |
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| Source Link | http://dx.publications.europa.eu/10.2865/965701 |
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| Countries / Regions | Africa, Europe |
