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2023 ATI Monitoring Report

This report sheds light on the progress made and challenges encountered by partner countries, development partners, and supporting organisations in strengthening domestic revenue mobilisation (DRM). Covering the period from 2021 to 2023, it offers a comprehensive picture of advancements towards the four core commitments outlined in the ATI Declaration 2025. The findings presented here provide valuable insights into the progress made by ATI partner countries, as well as the challenges encountered in achieving their goals, particularly in the context of ongoing global challenges. Amid the recovery from the COVID-19 epidemic, continued supply chain disruptions, and mounting geopolitical tensions, many partner countries made notable strides.

02.07.25

GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit)

2023

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The 2023 ATI Monitoring Report tracks the progress of ATI members towards the four commitments of the ATI Declaration 2025 for the period of 2021 – 2023.

This report sheds light on the progress made and challenges encountered by partner countries, development partners, and supporting organisations in strengthening domestic revenue mobilisation (DRM). Covering the period from 2021 to 2023, it offers a comprehensive picture of advancements towards the four core commitments outlined in the ATI Declaration 2025. The findings presented here provide valuable insights into the progress made by ATI partner countries, as well as the challenges encountered in achieving their goals, particularly in the context of ongoing global challenges. Amid the recovery from the COVID-19 epidemic, continued supply chain disruptions, and mounting geopolitical tensions, many partner countries made notable strides.

Key findings:

Commitment 1: Many ATI partner countries are making real progress in strengthening their tax systems. Yet, high tax arrears and compliance issues persist. Economic shocks of recent years have left many tax administrations struggling to regain lost ground. While some countries have managed to increase their tax-to-GDP ratios, overall progress is uneven.

Commitment 2: ODA for DRM efforts has grown considerably since 2015, reflecting greater international recognition of the importance of strong tax systems. However, the positive trend reversed sharply in recent years and is well below the collective target (approx. 60% of target), threatening progress. To get back on track, development partners need to redouble their commitment to targeted, equitable, and sustained support for DRM.

Commitment 3: On the global stage, international tax cooperation is gathering momentum. ATI partner countries are increasingly adopting international standards and agreements, helping to close loopholes and promote fairer taxation. However, considerable gaps remain and closing these will be crucial for building trust and ensuring that tax systems work for everyone.

Commitment 4: Transparency is on the rise, with more countries publishing public tax strategies and sharing disaggregated revenue data. Yet, public engagement in tax policy remains limited. Building truly accountable tax systems will require a stronger focus on inclusivity — ensuring that citizens, businesses, and civil society all have a voice in shaping fiscal policy.

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