Switzerland

Type of profile
Country
Overview

Doubling support to DRM in partner countries

Switzerland has elaborated a guidance note to help programme managers of the State Secretariat for Economic Affairs (SECO) to design and implement DRM projects. The guidance note strongly emphasises reform sequencing (diagnostics, reform plans, implementation, evaluation) and insists on the need to carefully analyse political commitment, not only at the government level, but also at the parliamentary level and within the administration. The importance to include other stakeholders (private sector, civil society, academia, civil servant unions) in the reform process is also underlined.

Domestic revenue mobilisation has always been a priority area of intervention in its cooperation programmes. Therefore, being a member of the Addis Tax Initiative has not had a significant impact on Switzerland’s portfolio composition. However, other countries that were traditionally more focused on public financial management (PFM) are now putting their resources on domestic revenue mobilisation.

Overall, Switzerland believes that the Addis Tax Initiative had a positive impact on DRM engagement. At the same time, however, some countries have reduced the contributions to PFM in order to meet the ATI commitments. Switzerland believes that PFM must remain the priority and domestic revenue mobilisation should be a complement. Increasing tax revenues is not sustainable if the money is not well spent.

Policy coherence for development and outlook

Switzerland is working  towards coherent domestic policies in the area of domestic revenue mobilisation through the organisation of joint missions/events and working groups with the participation of different agencies. Furthermore, the the Swiss Agency for Development and Cooperation (SDC) commissioned a study to analyse the coherence of Swiss policies in international taxation. The study (in French) is publicly available here.

Main agencies/departments in charge of tax and development – SECO, SDC, State Secretariat for International Finance (SIF), Federal Tax Administration (FTA), and Ministry of Foreign Affairs (EDA) – meet regularly to exchange information on their activities and coordinate their actions. Some DRM programmes are co-managed by SECO and SIF (e.g. OECD BEPS Inclusive Framework, Global Forum on Transparency and Exchange of information).

Some technical assistance programmes are (or will soon be) jointly implemented by SECO and FTA (Burkina Faso, Ghana). When a tax treaty is being negotiated, all departments, including the cooperation agencies/divisions, are formally consulted and can provide remarks, make reservations, require clarifications etc.

With regard to doubling support to domestic revenue mobilisation, Switzerland believes that it will not only be able to attain ATI Commitment 1 until 2020, but that it will even outperform it. However, Switzerland has expressed doubts regarding the method used by Addis Tax Initiative to check and confirm the doubling of DRM contributions. This relates to the fact that the amount of commitments and contributions can vary substantially from year to year. For example, Switzerland already multiplied by 4 its commitments from 2015 to 2016, since it launched many new programmes in 2016. In 2017, the baseline was more than doubled. At the same time, it is possible that it will have a lower amount of commitments or disbursements in 2020. It would therefore make more sense to use some kind of average on a 2-4 years period.

DRM Project Data as Donor

all
2015
2016
2017
Recipient
year Year
No. project
amount Commitment
disbursement Disbursement
Burkina Faso
year all
3 projects
amount 3 451 426.25 USD
disbursement 1 351 324.20 USD
Technical Assistance, Tax Reform (2009.2013)
year 2015
1 project
amount 0.00 USD
disbursement 15 400.00 USD
BF: Technical Assistance to the Tax Authorities in Burkina Faso, Phase II 2016-2020
year 2016
1 project
amount 3 451 426.25 USD
disbursement 268 518.90 USD
Technical assistance for the Central Tax Administration, Phase II
year 2017
1 project
amount 0.00 USD
disbursement 1 067 405.30 USD
Ghana
year all
3 projects
amount 6 943 820.64 USD
disbursement 3 189 109.05 USD
Tax Reforms, Phase II
year 2015
1 project
amount 15 590.00 USD
disbursement 498 800.00 USD
Support to Domestic Revenue Mobilization in Ghana, EUR, Phase III, 2016-2022
year 2016
1 project
amount 6 928 230.64 USD
disbursement 2 131 763.30 USD
Domestic Revenue Mobilization Ghana, Phase III
year 2017
1 project
amount 0.00 USD
disbursement 558 545.75 USD
Indonesia
year all
2 projects
amount 4 676 300.00 USD
disbursement 4 281 442.70 USD
ADB: Strenghtening Tax Revenue Administration at Central and Local Levels in Indonesia
year 2015
1 project
amount 4 676 300.00 USD
disbursement 1 870 520.00 USD
ADB: Strengthening Tax Revenue Administration at Central and Local Levels in Indonesia
year 2016
1 project
amount 0.00 USD
disbursement 2 410 922.70 USD
Colombia
year all
3 projects
amount 507 768.86 USD
disbursement 786 166.77 USD
Tax Simplification in Colombia
year 2015
1 project
amount 0.00 USD
disbursement 467 630.00 USD
Tax Simplification in Latin America and the Carribean
year 2016
1 project
amount 0.00 USD
disbursement 216 983.00 USD
WBG - Colombia tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Peru
year all
3 projects
amount 507 768.86 USD
disbursement 480 019.17 USD
Tax Simplification in Peru
year 2015
1 project
amount 0.00 USD
disbursement 233 810.00 USD
Tax Simplification in Peru
year 2016
1 project
amount 0.00 USD
disbursement 144 655.40 USD
WBG - Peru tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Bilateral, unspecified
year all
9 projects
amount 18 344 822.89 USD
disbursement 9 623 703.03 USD
Extractive Industry Transparency Initiative bilateral activities 2015.2019
year 2015
1 project
amount 1 039 180.00 USD
disbursement 0.00 USD
Investment Climate Advisory Services (FIAS): Tax Simplification, 2012.16
year 2015
1 project
amount 0.00 USD
disbursement 285 770.00 USD
Extractives Global Programmatic Support Umbrella Trust Fund 2015.2019
year 2015
1 project
amount 2 078 350.00 USD
disbursement 1 039 180.00 USD
GL: IMF Managing Natural Resource Wealth, Phase II, 16-22
year 2016
1 project
amount 7 105 877.58 USD
disbursement 3 552 938.80 USD
IMF Revenue Mobilization Trust Fund, RMTF
year 2016
1 project
amount 7 105 877.58 USD
disbursement 3 552 938.80 USD
Extractives Global Programmatic Support Umbrella Trust Fund 2015-2019
year 2016
1 project
amount 0.00 USD
disbursement 507 562.70 USD
Tax Administration Diagnostic and Assessment Tool (TADAT)
year 2016
1 project
amount 0.00 USD
disbursement 241 092.30 USD
Extractive Industry Transparency Initiative bilateral activities 2015-2019
year 2016
1 project
amount 0.00 USD
disbursement 190 336.00 USD
Extractive Industry Transparency Initiative bilateral activities 2015-2019
year 2017
1 project
amount 1 015 537.73 USD
disbursement 253 884.43 USD
Africa, regional
year all
3 projects
amount 913 983.95 USD
disbursement 568 102.89 USD
ATAF . Soutien technique aux administrations fiscales africaines
year 2015
1 project
amount 0.00 USD
disbursement 243 170.00 USD
ATAF - Soutien technique aux administrations fiscales africaines
year 2016
1 project
amount 0.00 USD
disbursement 96 436.90 USD
ATAF - Soutien technique aux administrations fiscales africaines
year 2017
1 project
amount 913 983.95 USD
disbursement 228 495.99 USD
America, regional
year all
3 projects
amount 0.00 USD
disbursement 1 487 277.78 USD
CIAT . Improving Tax Administrations in Latin America and Caribbean (LAC)
year 2015
1 project
amount 0.00 USD
disbursement 628 330.00 USD
CIAT - Improving Tax Administrations in Latin America and Caribbean (LAC)
year 2016
1 project
amount 0.00 USD
disbursement 485 229.90 USD
CIAT - Improving Tax Administrations in Latin America and Caribbean (LAC)
year 2017
1 project
amount 0.00 USD
disbursement 373 717.88 USD
North & Central America, regional
year all
4 projects
amount 0.00 USD
disbursement 829 258.40 USD
Tax Simplification in Central America
year 2015
1 project
amount 0.00 USD
disbursement 233 810.00 USD
Tax Simplification in the Caribbean
year 2015
1 project
amount 0.00 USD
disbursement 233 810.00 USD
Tax Simplification in Central America
year 2016
1 project
amount 0.00 USD
disbursement 216 983.00 USD
Tax Simplification in the Caribbean
year 2016
1 project
amount 0.00 USD
disbursement 144 655.40 USD
Tanzania
year all
1 project
amount 0.00 USD
disbursement 1 172 469.80 USD
Good Financial Governance (GFG)
year 2016
1 project
amount 0.00 USD
disbursement 1 172 469.80 USD
Burundi
year all
2 projects
amount 0.00 USD
disbursement 138 082.50 USD
Programme d'Appui à la décentralisation au Burundi (PAD)
year 2016
1 project
amount 0.00 USD
disbursement 17 090.70 USD
Programme d'Appui à la décentralisation au Burundi (PAD)
year 2016
1 project
amount 0.00 USD
disbursement 120 991.80 USD
Niger
year all
1 project
amount 0.00 USD
disbursement 0.00 USD
Programme d'Appui aux Collectivités Territoriales (PACT)
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
Serbia
year all
4 projects
amount 1 827 967.92 USD
disbursement 886 278.69 USD
Strengthening local and regional economies with the help of improved framework conditions
year 2016
1 project
amount 0.00 USD
disbursement 703 481.90 USD
Municipal Economic Development in Eastern Serbia
year 2017
1 project
amount 1 797 501.78 USD
disbursement 182 796.79 USD
Municipal Economic Development in Eastern Serbia
year 2017
1 project
amount 15 233.07 USD
disbursement 0.00 USD
Municipal Economic Development in Eastern Serbia
year 2017
1 project
amount 15 233.07 USD
disbursement 0.00 USD
Azerbaijan
year all
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Azerbaijan tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Bosnia and Herzegovina
year all
2 projects
amount 1 027 872.25 USD
disbursement 304 739.11 USD
Bosnia and Herzegovina: Integrated Local Development (ILDP)
year 2017
1 project
amount 1 027 872.25 USD
disbursement 304 661.32 USD
Bosnia and Herzegovina: Integrated Local Development (ILDP)
year 2017
1 project
amount 0.00 USD
disbursement 77.79 USD
Kyrgyzstan
year all
1 project
amount 2 031 075.45 USD
disbursement 406 215.09 USD
WBG - Kyrgyzstan Tax Program
year 2017
1 project
amount 2 031 075.45 USD
disbursement 406 215.09 USD
Viet Nam
year all
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Vietnam Tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Tunisia
year all
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Tunisia tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Egypt
year all
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Egypt tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Developing countries, unspecified
year all
8 projects
amount 6 058 190.32 USD
disbursement 4 100 487.46 USD
P4H – Global Network for Health Financing and Social Protection
year 2017
1 project
amount 639 788.77 USD
disbursement 0.00 USD
International Monetary Fund, Managing Natural Resource Wealth, Phase II
year 2017
1 project
amount 0.00 USD
disbursement 1 523 306.59 USD
World Bank Group - Global Tax Program (GTP)
year 2017
1 project
amount 4 062 150.91 USD
disbursement 812 430.18 USD
Crédit global pour petites actions
year 2017
1 project
amount 0.00 USD
disbursement 8 885.96 USD
International Monetary Fund, Revenue Mobilization Trust Fund
year 2017
1 project
amount 0.00 USD
disbursement 1 015 537.73 USD
Contributions des communes du Canton de Genève
year 2017
1 project
amount 507.77 USD
disbursement 507.77 USD
Tax Administration Diagnostic and Assessement Tool (TADAT) Trust Fund
year 2017
1 project
amount 0.00 USD
disbursement 253 884.43 USD
P4H – Global Network for Health Financing and Social Protection
year 2017
1 project
amount 1 355 742.87 USD
disbursement 485 934.80 USD
Totals
year all
56 projects
amount 48 322 072.83 USD
disbursement 30 010 891.72 USD
Recipient
year Year
No. project
amount Commitment
disbursement Disbursement
Burkina Faso
year 2015
1 project
amount 0.00 USD
disbursement 15 400.00 USD
Technical Assistance, Tax Reform (2009.2013)
year 2015
1 project
amount 0.00 USD
disbursement 15 400.00 USD
Ghana
year 2015
1 project
amount 15 590.00 USD
disbursement 498 800.00 USD
Tax Reforms, Phase II
year 2015
1 project
amount 15 590.00 USD
disbursement 498 800.00 USD
Indonesia
year 2015
1 project
amount 4 676 300.00 USD
disbursement 1 870 520.00 USD
ADB: Strenghtening Tax Revenue Administration at Central and Local Levels in Indonesia
year 2015
1 project
amount 4 676 300.00 USD
disbursement 1 870 520.00 USD
Colombia
year 2015
1 project
amount 0.00 USD
disbursement 467 630.00 USD
Tax Simplification in Colombia
year 2015
1 project
amount 0.00 USD
disbursement 467 630.00 USD
Peru
year 2015
1 project
amount 0.00 USD
disbursement 233 810.00 USD
Tax Simplification in Peru
year 2015
1 project
amount 0.00 USD
disbursement 233 810.00 USD
Bilateral, unspecified
year 2015
3 projects
amount 3 117 530.00 USD
disbursement 1 324 950.00 USD
Extractive Industry Transparency Initiative bilateral activities 2015.2019
year 2015
1 project
amount 1 039 180.00 USD
disbursement 0.00 USD
Investment Climate Advisory Services (FIAS): Tax Simplification, 2012.16
year 2015
1 project
amount 0.00 USD
disbursement 285 770.00 USD
Extractives Global Programmatic Support Umbrella Trust Fund 2015.2019
year 2015
1 project
amount 2 078 350.00 USD
disbursement 1 039 180.00 USD
Africa, regional
year 2015
1 project
amount 0.00 USD
disbursement 243 170.00 USD
ATAF . Soutien technique aux administrations fiscales africaines
year 2015
1 project
amount 0.00 USD
disbursement 243 170.00 USD
America, regional
year 2015
1 project
amount 0.00 USD
disbursement 628 330.00 USD
CIAT . Improving Tax Administrations in Latin America and Caribbean (LAC)
year 2015
1 project
amount 0.00 USD
disbursement 628 330.00 USD
North & Central America, regional
year 2015
2 projects
amount 0.00 USD
disbursement 467 620.00 USD
Tax Simplification in Central America
year 2015
1 project
amount 0.00 USD
disbursement 233 810.00 USD
Tax Simplification in the Caribbean
year 2015
1 project
amount 0.00 USD
disbursement 233 810.00 USD
Totals
year 2015
12 projects
amount 7 809 420.00 USD
disbursement 5 750 230.00 USD
Recipient
year Year
No. project
amount Commitment
disbursement Disbursement
Burkina Faso
year 2016
1 project
amount 3 451 426.25 USD
disbursement 268 518.90 USD
BF: Technical Assistance to the Tax Authorities in Burkina Faso, Phase II 2016-2020
year 2016
1 project
amount 3 451 426.25 USD
disbursement 268 518.90 USD
Ghana
year 2016
1 project
amount 6 928 230.64 USD
disbursement 2 131 763.30 USD
Support to Domestic Revenue Mobilization in Ghana, EUR, Phase III, 2016-2022
year 2016
1 project
amount 6 928 230.64 USD
disbursement 2 131 763.30 USD
Indonesia
year 2016
1 project
amount 0.00 USD
disbursement 2 410 922.70 USD
ADB: Strengthening Tax Revenue Administration at Central and Local Levels in Indonesia
year 2016
1 project
amount 0.00 USD
disbursement 2 410 922.70 USD
Tanzania
year 2016
1 project
amount 0.00 USD
disbursement 1 172 469.80 USD
Good Financial Governance (GFG)
year 2016
1 project
amount 0.00 USD
disbursement 1 172 469.80 USD
Burundi
year 2016
2 projects
amount 0.00 USD
disbursement 138 082.50 USD
Programme d'Appui à la décentralisation au Burundi (PAD)
year 2016
1 project
amount 0.00 USD
disbursement 17 090.70 USD
Programme d'Appui à la décentralisation au Burundi (PAD)
year 2016
1 project
amount 0.00 USD
disbursement 120 991.80 USD
Colombia
year 2016
1 project
amount 0.00 USD
disbursement 216 983.00 USD
Tax Simplification in Latin America and the Carribean
year 2016
1 project
amount 0.00 USD
disbursement 216 983.00 USD
Niger
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
Programme d'Appui aux Collectivités Territoriales (PACT)
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
Peru
year 2016
1 project
amount 0.00 USD
disbursement 144 655.40 USD
Tax Simplification in Peru
year 2016
1 project
amount 0.00 USD
disbursement 144 655.40 USD
Serbia
year 2016
1 project
amount 0.00 USD
disbursement 703 481.90 USD
Strengthening local and regional economies with the help of improved framework conditions
year 2016
1 project
amount 0.00 USD
disbursement 703 481.90 USD
Bilateral, unspecified
year 2016
5 projects
amount 14 211 755.16 USD
disbursement 8 044 868.60 USD
GL: IMF Managing Natural Resource Wealth, Phase II, 16-22
year 2016
1 project
amount 7 105 877.58 USD
disbursement 3 552 938.80 USD
IMF Revenue Mobilization Trust Fund, RMTF
year 2016
1 project
amount 7 105 877.58 USD
disbursement 3 552 938.80 USD
Extractives Global Programmatic Support Umbrella Trust Fund 2015-2019
year 2016
1 project
amount 0.00 USD
disbursement 507 562.70 USD
Tax Administration Diagnostic and Assessment Tool (TADAT)
year 2016
1 project
amount 0.00 USD
disbursement 241 092.30 USD
Extractive Industry Transparency Initiative bilateral activities 2015-2019
year 2016
1 project
amount 0.00 USD
disbursement 190 336.00 USD
Africa, regional
year 2016
1 project
amount 0.00 USD
disbursement 96 436.90 USD
ATAF - Soutien technique aux administrations fiscales africaines
year 2016
1 project
amount 0.00 USD
disbursement 96 436.90 USD
America, regional
year 2016
1 project
amount 0.00 USD
disbursement 485 229.90 USD
CIAT - Improving Tax Administrations in Latin America and Caribbean (LAC)
year 2016
1 project
amount 0.00 USD
disbursement 485 229.90 USD
North & Central America, regional
year 2016
2 projects
amount 0.00 USD
disbursement 361 638.40 USD
Tax Simplification in Central America
year 2016
1 project
amount 0.00 USD
disbursement 216 983.00 USD
Tax Simplification in the Caribbean
year 2016
1 project
amount 0.00 USD
disbursement 144 655.40 USD
Totals
year 2016
19 projects
amount 24 591 412.05 USD
disbursement 16 175 051.30 USD
Recipient
year Year
No. project
amount Commitment
disbursement Disbursement
Burkina Faso
year 2017
1 project
amount 0.00 USD
disbursement 1 067 405.30 USD
Technical assistance for the Central Tax Administration, Phase II
year 2017
1 project
amount 0.00 USD
disbursement 1 067 405.30 USD
Ghana
year 2017
1 project
amount 0.00 USD
disbursement 558 545.75 USD
Domestic Revenue Mobilization Ghana, Phase III
year 2017
1 project
amount 0.00 USD
disbursement 558 545.75 USD
Azerbaijan
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Azerbaijan tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Bosnia and Herzegovina
year 2017
2 projects
amount 1 027 872.25 USD
disbursement 304 739.11 USD
Bosnia and Herzegovina: Integrated Local Development (ILDP)
year 2017
1 project
amount 1 027 872.25 USD
disbursement 304 661.32 USD
Bosnia and Herzegovina: Integrated Local Development (ILDP)
year 2017
1 project
amount 0.00 USD
disbursement 77.79 USD
Colombia
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Colombia tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Kyrgyzstan
year 2017
1 project
amount 2 031 075.45 USD
disbursement 406 215.09 USD
WBG - Kyrgyzstan Tax Program
year 2017
1 project
amount 2 031 075.45 USD
disbursement 406 215.09 USD
Peru
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Peru tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Serbia
year 2017
3 projects
amount 1 827 967.92 USD
disbursement 182 796.79 USD
Municipal Economic Development in Eastern Serbia
year 2017
1 project
amount 1 797 501.78 USD
disbursement 182 796.79 USD
Municipal Economic Development in Eastern Serbia
year 2017
1 project
amount 15 233.07 USD
disbursement 0.00 USD
Municipal Economic Development in Eastern Serbia
year 2017
1 project
amount 15 233.07 USD
disbursement 0.00 USD
Viet Nam
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Vietnam Tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Tunisia
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Tunisia tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Egypt
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
WBG - Egypt tax Program
year 2017
1 project
amount 507 768.86 USD
disbursement 101 553.77 USD
Bilateral, unspecified
year 2017
1 project
amount 1 015 537.73 USD
disbursement 253 884.43 USD
Extractive Industry Transparency Initiative bilateral activities 2015-2019
year 2017
1 project
amount 1 015 537.73 USD
disbursement 253 884.43 USD
Africa, regional
year 2017
1 project
amount 913 983.95 USD
disbursement 228 495.99 USD
ATAF - Soutien technique aux administrations fiscales africaines
year 2017
1 project
amount 913 983.95 USD
disbursement 228 495.99 USD
America, regional
year 2017
1 project
amount 0.00 USD
disbursement 373 717.88 USD
CIAT - Improving Tax Administrations in Latin America and Caribbean (LAC)
year 2017
1 project
amount 0.00 USD
disbursement 373 717.88 USD
Developing countries, unspecified
year 2017
8 projects
amount 6 058 190.32 USD
disbursement 4 100 487.46 USD
P4H – Global Network for Health Financing and Social Protection
year 2017
1 project
amount 639 788.77 USD
disbursement 0.00 USD
International Monetary Fund, Managing Natural Resource Wealth, Phase II
year 2017
1 project
amount 0.00 USD
disbursement 1 523 306.59 USD
World Bank Group - Global Tax Program (GTP)
year 2017
1 project
amount 4 062 150.91 USD
disbursement 812 430.18 USD
Crédit global pour petites actions
year 2017
1 project
amount 0.00 USD
disbursement 8 885.96 USD
International Monetary Fund, Revenue Mobilization Trust Fund
year 2017
1 project
amount 0.00 USD
disbursement 1 015 537.73 USD
Contributions des communes du Canton de Genève
year 2017
1 project
amount 507.77 USD
disbursement 507.77 USD
Tax Administration Diagnostic and Assessement Tool (TADAT) Trust Fund
year 2017
1 project
amount 0.00 USD
disbursement 253 884.43 USD
P4H – Global Network for Health Financing and Social Protection
year 2017
1 project
amount 1 355 742.87 USD
disbursement 485 934.80 USD
Totals
year 2017
25 projects
amount 15 921 240.78 USD
disbursement 8 085 610.42 USD

Resources

There are no resources available.