United States of America

Gross disbursements - $36.18 million 

Commitments – $40.4 million  

Most important recipients (including top 3 individual countries, where relevant): 

• Disbursements – Libya: $10.07 million; Tunisia: $4.81 million; Guatemala: $2.53 million 

• Commitments – Libya: $8.01 million; Tunisia: $7.09 million; Liberia: $4.35 million  

Doubling support to DRM in partner countries 

In 2019, the USA’s ODA for domestic revenue mobilisation (DRM) expenditure was reported as USD 40.4 million, which represents a reduction of 2.4% compared to 2015 and of 0.5% since 2019. 

DRM projects supported by the USA have provided bilateral technical support, including through the provision of long-term resident advisors and locally recruited experts. In 2019, USAID provided bilateral technical assistance to national tax authorities in the Philippines, Paraguay, Bosnia, El Salvador, Guatemala, Jordan, Kosovo and Tunisia.  

USAID projects in El Salvador, Guatemala, Bosnia, Jordan and Tunisia have focused on assisting tax administrations to introduce and improve information technology systems. Projects in Liberia and the Philippines have focused on improved e-filing and e-payment systems and their wider adoption by taxpayers, and projects in Libya and Paraguay are concerned with basic billing and collection systems for tax or non-tax revenue. Other common themes of USAID projects have been: to help develop consensus for changes in tax policy, such as the rationalisation of tax expenditures or improved mobilisation of excise taxes; to help launch or improve taxpayer education; and to combat tax evasion and corruption. 

Outlook  

The United States has stated that the level of commitments and disbursements in support of revenue mobilisation projects for 2020 are expected to be at approximately the same level as for 2019.