无国界税务督察2026年度报告

Annual Report Tax InspectorsWithout Borders Annual Report 2026 Disclaimers This work is jointly published under the responsibility of the Secretary-General of the OECD and theAdministrator of UNDP. The opinions expressed and arguments employed herein do not necessarilyreflect the official views of the Member countries of the OECD nor those of the Member States ofthe United Nations. The names and representation of countries and territories used in this joint publication follow thepractice of OECD. This document, as well as any data and map included herein, are without prejudice to the status ofor sovereignty over any territory, to the delimitation of international frontiers and boundaries andto the name of any territory, city or area. Kosovo*: This designation is without prejudice to positions on status, and is in line with UnitedNations Security Council Resolution 1244/99 and the Advisory Opinion of the International Court ofJustice on Kosovo’s declaration of independence. Please cite this publication as: OECD/UNDP (2026),Tax Inspectors Without Borders - Annual Report 2026,OECD Publishing, Paris,(https://doi.org/10.1787/22fc5338-en). Photocredits:Cover by Lushomo.Images courtesy of Shutterstock.com and OECD.© OECD/UNDP 2026 The use of this work, whether digital or print, is governed by the Terms and Conditions to be foundathttps://www.oecd.org/en/about/terms-conditions.html. Preface Mobilising domestic resources is key to financing development and growth. It enables jurisdictionsto reduce poverty, deliver essential public services, and build the infrastructure needed forsustainable development. As Tax Inspectors Without Borders (TIWB) enters its second decade, following its launch in 2015,we reaffirm our commitment to support developing countries in strengthening their capacityto mobilise the domestic revenues essential for growth. A joint initiative of the Organisation forEconomic Co-operation and Development (OECD) and the United Nations Development Programme(UNDP), TIWB continues to demonstrate the value of practical, hands-on co-operation. That includesthe deployment of experienced tax experts who work directly with local officials on real audit andtax crime cases, in a fast moving global tax environment. The results presented in this year’s report underscore the continued strength and relevance ofTIWB’s collaborative model. Over the past decade, the initiative has achieved remarkable outcomeswith 165 programmes implemented across 71 jurisdictions, raising an additional USD 2.72 billionin tax revenue and assessing a further USD 7.67 billion. These achievements were made possiblethrough the expertise provided by 32 partner administrations, the support of our donors, and anexpanding network of regional and international partners. For instance, in Africa, TIWB’s strategicpartnership with the African Tax Administration Forum (ATAF) has been key to strengthening taxaudit and investigation capacity on the continent. The launch of TIWB 2.0 at the 2025 Fourth International Conference on Financing for Development(FFD4) in Sevilla, Spain, and its recognition as part of the Sevilla Platform for Action, reflect theinternationalcommunity’s renewed commitment to TIWB’s unique approach to deliveringhigh-quality and tailor-made tax capacity building. This next phase of the initiative will strengthensupport to developing countries in navigating emerging challenges, from the digitalisation ofeconomies to increasingly complex cross-border arrangements and evolving forms of illicit financialflows. This will ensure that our assistance remains responsive to the shifting demands of moderntax administrations. Looking ahead, TIWB will continue to evolve with global changes, deepen its partnerships, andexpand its support to jurisdictions seeking to build effective and transparent tax systems. Thesesystems are key to advancing inclusive growth, public trust, and the achievement of the SustainableDevelopment Goals (SDGs). They also help to foster the conditions for private sector investment,thus driving jobs, innovation and long-term resilience. Through our strong co-operation, the OECDand UNDP will remain trusted partners to developing countries as they confront new tax risks andtake advantage of new opportunities in the decade to come. Finally, we wish to acknowledge the leadership and commitment of Mr Achim Steiner, whoconcluded his tenure as UNDP Administrator in June 2025. Mr Steiner served as UNDP Co-Chair ofTIWB for eight years and played a central role in guiding the initiative’s growth and consolidationduring that period. Alexander De CrooAdministrator, UNDP Mathias CormannSecretary-General, OECD Contents Preface � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �iii Abbreviations and acronyms� � � � � � � � � � � � � � � � � � � � � � � � � � � � �vii Domestic resource mobilisation at the centre of sustainable development finance. . . . . . . . . . 4Tailoring s