A view of Revenue House in Lusaka, Zambia.


Robust tax policy and administration are key to enabling government action for sustainable development.

A world where people and the planet thrive depends on effective tax policy and administration that raises essential government revenues with fairness and transparency. It is only through a robust and capable public sector that governments can deliver the services and programs required to support social, economic, and environmental priorities.

Policy-makers must strike a careful balance with fiscal policy that attracts and maintains investment while raising public finances. Tax administration is critical but often impeded by limited government capacity, poorly designed fiscal policies, and aggressive tax planning by corporations.

Internationally, the tax landscape is transforming in response to demand for a more equitable system. The Organisation for Economic Co-operation and Development-led global minimum tax is approaching implementation and represents an important step toward ending tax avoidance by ensuring large multinationals pay at least 15% tax in the countries where they operate. The United Nations is also working to advance more inclusive and effective standards and norms to ensure multinational corporations pay their fair share of tax.

IISD’s work on taxation strengthens policies and enhances capacities so governments can fund their sustainable development priorities. Our work focuses on developing countries where financial pressure on the governments is most severe.


  • Global Mining Tax Initiative | Helping resource-rich developing countries realize the full financial benefits from their mineral resources. This program is delivered by the Intergovernmental Forum on Mining, Minerals Metals and Sustainable Development (IGF) and has been hosted by IISD since 2015.
  • Tax Incentives and Sustainable Investment | Providing developing country governments with in-depth, multi-disciplinary support to evaluate and reform tax incentives as an investment promotion tool. This program is a collaboration with IISD’s Investment Law and Policy Program.