Tax avoidance and tax evasion as challenges for governance, social protection and development in developing countries

This own-initiative report concerns tax avoidance and tax evasion as challenges for governance, social protection and development in developing countries. The amendments revise recitals on illicit financial flows, trade misinvoicing and abusive transfer pricing, tax havens and secrecy jurisdictions, the role of fair and progressive taxation in funding public services and reducing inequality, and the political and administrative constraints developing countries face in raising tax revenues.