Der vorliegende Leitfaden ist als praktisches Tool gedacht, das Leitungs-, Fach- und Betreuungskräfte dabei unterstützen soll, Mindeststandard 4 (Prävention und Umgang mit Gewalt- und Gefährdungssituationen/Risikomanagement) umzusetzen und in ihren Arbeitsalltag zu integrieren. Der Leitfaden ver...steht sich also nicht als umfassendes Handbuch, sondern vorrangig als kompaktes Nachschlagewerk zu den Inhalten des Mindeststandard 4.
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Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue... mobilization during the past decades, but that much more is needed. It finds that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration, and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity-building experience in this area.
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