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UK aid’s contribution to tackling tax avoidance and evasion (ICAI)


Independent Commission for Aid Impact

Assessment of UK aid’s contribution to tackling tax avoidance and evasion

International tax evasion and avoidance is a global challenge, presenting significant costs for both developing and wealthy countries. Working under the leadership of the Treasury, the Department for International Development sought to influence international tax processes so that they could benefit developing countries, enabling them to mobilise more tax revenues for national development. For this review, Agulhas supported ICAI in assessing DFID’s work on influencing and capacity building on international tax.

The methodology included:

  • An assessment of DFID’s centrally managed programmes and non-spending activities in relation to international tax
  • Four country case studies (Ghana, Ethiopia, Tanzania and Pakistan)
  • A survey of DFID lead advisors on tax in country offices
  • An extensive literature review and two roundtables with UK-based non-governmental organisations (NGOs) and private-sector representatives

The review was discussed at the International Development Committee (IDC) in Parliament in November 2016. Watch the session

Areas of Expertise

Aid policy

  • Performance management and accountability


  •  Institutional change and capacity building

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