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Brief on Addis Tax Initiative (ATI) Partner Countries’ Perspectives from Moving Towards Equitable Tax Systems

Policy Brief Study

GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit)

This brief presents the experiences of the Philippines, Sierra Leone, and Uganda on the implementation of equitable tax policies.

Taxation is a central element of the economic and political environment of any country. As such, the way tax systems are designed and implemented affects multiple aspects of any economy, including economic growth, work, innovation, institutions and social justice, amongst others, all of which are reflected in the SDGs (for example, SDGs 8, 9, 16). Taxation is also one of the available tools to address global challenges, such as those related to the environment and climate change (for example, related to SDGs 12, 13, and 14). Against this broader background, this conceptual framework focuses more specifically on how tax reforms can be designed to improve equity.

This document focuses particularly on the direct implications of tax reform, but takes into consideration also its more indirect implications.

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