Tax avoidance and evasion in developing countries

This procedure addresses the significant challenges that tax avoidance and evasion pose to the governance, social protection systems, and overall development of developing countries. It highlights the need for effective strategies to combat these issues and ensure fair revenue collection.

The procedure focuses on how these illicit financial flows impact public services and economic stability in developing nations. It calls for international cooperation and domestic reforms to strengthen tax administration and close loopholes.