UNDP is currently expanding its capacities to support tax administrations in articulating tax policy that enhance impact on sustainable development whilst also boosting revenues generation. In particular UNDP is focused on developing evidence-based tax policy in respect to health and environment. UNDP already supports countries to build tax audit capacities and mobilize domestic revenues through the Tax Inspectors Without Borders (TIWB) Initiative - a joint initiative of the OECD and UNDP.

In addition to its on-site support for tax audits of MNEs and taxation of extractive industries, TIWB is now also providing remote tax audit assistance through Virtual Missions. 

Domestic resource mobilization will ultimately be the foundation for a sustainable recovery from the COVID-19 pandemic as well as the ultimate measure of future fiscal risk.