Evaluation Report: The Tax for SDGs Project

The evaluation highlighted the significance of UNDP’s Tax for SDGs initiative in advancing financing for sustainable development. Work carried out with Finnish funding in 2022-2025 strengthened the mobilization of domestic resources in developing countries.

The evaluation of UNDP’s Tax for SDGs initiative covered the period 2022–2025 and examined the role of taxation in promoting the Sustainable Development Goals (SDGs). The initiative has successfully established a strong foundation, linking domestic resource mobilization (DRM) and work towards achieving the SDGs in developing countries—particularly through capacity building and enhanced cooperation. Finnish funding was a key enabler, supporting the program’s expansion to multiple countries.

The main recommendations emphasize the need to deepen national ownership, strengthen evidence-based decision-making, and increase collaboration among stakeholders. The evaluation also calls for more systematic monitoring at the impact level, and recommends improved communication about the results of the initiative to ensure that the role of DRM in sustainable development financing is recognized more clearly.

Publication

Evaluation of the Tax for SDGs Project (PDF, 99 pages, 6,3 MB)