Aid modalities for supporting tax systems

The previous chapter considered the thinking behind aid modalities to strengthen tax systems and tax-governance linkages and the approaches that inform their implementation. The focus in this chapter is narrower and more technical: it examines seven individual modalities and assesses how fit they are for purpose. The chapter prefaces each assessment with a definition. It then goes on to conclude that each modality makes its own valuable contribution to stronger, fairer tax systems and tighter tax-governance links – as part of a mix that meets host countries’ preferences and particular needs.