Technical assistance and cross-cutting issues

While Chapter 3 looked separately at seven aid modalities, assessing their individual strengths, weaknesses, and applicability, this chapter examines what they have in common. It first discusses two broad categories of aid that are central planks of any aid programme to strengthen and modernise tax systems and improve the efficiency of revenue collection: technical assistance and training and information technology (IT). The chapter then broadens its sweep to five concerns that cut across all aid modalities: programmatic priorities diagnostic tools tax-related indicators the division of labour among donors and conditions for donor exit. It rounds off its consideration of technical assistance and IT with a series of recommendations and does the same again for the cross-cutting issues it has identified.