从洞察到实施：履行FfD4关于财务诚信和治理的承诺（英）2025

See also associatedworking papersviathislink:1stFIG Policy Symposium—International Tax Cooperation & the Challenge of Illicit Financial Flows2ndFIG Policy Symposium—Sovereign Debt and Professional Enablers of Tax Abuse & Illicit Financial Flows3rdFIG Policy Symposium—Finding landing zones on outstanding issuesCopyright ©UNDP 2025. All rights reserved.One United Nations Plaza, New York, NY 10017, USAThe United Nations Development Programme (UNDP) is the leading United Nations organization fightingto end the injustice of poverty, inequality, and climate change. Working with our broad network of expertsand partners in 170 countries, we help nations tobuild integrated, lasting solutions for people and planet.Learn more at undp.org or follow at @UNDP.UNDP’s Global Policy Centre forGovernance (GPCG) is a conduit of frontier research, a curator of empiricalevidence, a conversation starter, and a meeting space for researchers, policymakers, and practitioners,withthe overarching aim to foster transformative change for inclusive,accountable,and effectivegovernance systems.UNDP Global Policy Centre for GovernanceKongens Gate 14, 0153 Oslo, Norway Tableof ContentsAcknowledgements.....................................................................................................11.Introduction............................................................................................................22.Summaryofkeydiscussions...................................................................................4A) Domestic public resources......................................................................................................4B. Debt and debt sustainability...................................................................................................6C. Data, monitoring, and follow-up............................................................................................83.What’snext?AcalltoactiononFinancialIntegrityandGovernance...................10A. Address KNOWLEDGE gaps that impede action on FfD4 commitments............................10B. Support IMPLEMENTATION CAPACITY at country level.....................................................11C. Accelerate transnational COLLABORATION to sustain momentum for change................11Annex........................................................................................................................12A. Technology and its role in financial integrity......................................................................12B. Financial integrity and a planet and nature-friendly financial system..............................12C. Trade integrity: from more to better trade..........................................................................13 AcknowledgementsThis working paper has been produced by UNDP’s Global Policy Centre for Governance.The paper reflectsdiscussions and ideas offered by participantsacrossthethree Policy Symposia of theFinance, Integrity andGovernance (FIG)Initiative held in May 2024 (Oslo), October 2024 (New York City), and April 2025(Tarrytown). UNDP is grateful for the support, ideas, feedback, and advice provided by participants andstakeholders.Thethreesymposia haveput forward bold ideas and fostered in-depth exchanges betweenFfD4 stakeholders.Without the participants’ thoughtful contributions and willingness to engage in frankand open conversations, the FIG process and outcomes would be much less compelling. UNDP would alsolike to thank theGovernment of Norwayforitsgenerous support to the FIG Initiative.DisclaimerThe arguments, recommendations, and viewpoints herein containedare those of the participants andstakeholdersof thethreeFinance, Integrity and Governance (FIG) PolicySymposiaheld betweenMay2024andApril2025. Theydo not necessarily represent those of the UNDPorof its partners,nor do the messagesnecessarily reflect a consensus view among participants in the symposia.AcronymsandAbbreviationsAAAA–Addis Ababa Action AgendaAML–Anti-money launderingAI–Artificial IntelligenceBEPS–Base Erosion and Profit ShiftingBO–Beneficial ownershipCbCR–Country-by-country reportingCRAs–Credit Ratings AgenciesDMOs–Debt Management OfficesDRM–Domestic resource mobilisationDSAs–Debt Sustainability AssessmentsDSF–Debt Sustainability FrameworkFACTI–Financial Accountability, Transparency and IntegrityFfD4–4th International Conference on Financing for DevelopmentFIG–Financial Integrity and GovernanceGDP–Gross Domestic ProductGPCG–Global Policy Centre for GovernanceIATF–Inter-Agency Task Forceon Financing for DevelopmentIFFs–Illicit financial flowsINFF–Integrated NationalFinancing FrameworkLDCs–Least Developed CountriesODA–Official Development AssistanceOECD–Organisation for Economic Cooperation and DevelopmentSDG–Sustainable Development GoalsSIDS–Small Island Developing StatesTIWB–Tax Inspectors Without BordersUN ECOSOC–United Nations Economic and Social Committee 1 1.IntroductionThe Finance, Integrity and Governance (FIG) Initiative was laun