{"id":3719,"date":"2008-10-01T22:40:54","date_gmt":"2008-10-01T20:40:54","guid":{"rendered":"https:\/\/www.somo.nl\/nl\/taxation-and-financing-for-development\/"},"modified":"2023-07-10T17:58:36","modified_gmt":"2023-07-10T15:58:36","slug":"taxation-and-financing-for-development","status":"publish","type":"post","link":"https:\/\/www.somo.nl\/nl\/taxation-and-financing-for-development\/","title":{"rendered":"Taxation and Financing for Development"},"content":{"rendered":"\n<div  data-name=\"acf\/block-post-meta\" class=\"mt-6 alignwide alignwide--narrow\">\n\t<div class=\"flex flex-wrap items-center gap-4 lg:gap-7\">\n\n\t\t\t\t\t<div class=\"flex flex-wrap items-center gap-2\">\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tF. Weyzig\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tM. Kokke\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex items-center gap-2\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<span class=\"icon svg:w-[20px] svg:h-[20px]\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M6.75 0a.75.75 0 0 1 .75.75V3h9V.75a.75.75 0 0 1 1.5 0V3h3.75A2.25 2.25 0 0 1 24 5.25v16.5A2.25 2.25 0 0 1 21.75 24H2.25A2.25 2.25 0 0 1 0 21.75V5.25A2.25 2.25 0 0 1 2.25 3H6V.75A.75.75 0 0 1 6.75 0Zm9.75 4.5V6A.75.75 0 0 0 18 6V4.5h3.75a.75.75 0 0 1 .75.75V9h-21V5.25a.75.75 0 0 1 .75-.75H6V6a.75.75 0 0 0 1.5 0V4.5h9Zm6 6v11.25a.75.75 0 0 1-.75.75H2.25a.75.75 0 0 1-.75-.75V10.5h21Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t\t<time class=\"text-base\" datetime=\"2008-10-01\">1 oktober 2008<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t<\/div>\n<\/div>\n\n\n<p>Domestic tax revenues are an essential source of financing for development. However, compared to other key development financing topics such as trade, aid, and debt, taxation has only received limited attention so far. This paper describes some of the main problems that undermine direct tax revenues in developing countries, with a focus on tax evasion and aggressive tax avoidance by multinational corporations (MNCs).<\/p>\n\n\t\n\n\n\t<div  data-name=\"acf\/block-downloads\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading\">Publicatie<\/h2>\n\t\t\t\n\t\t\t<ul class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div data-component=\"teaser-download\" class=\"relative flex w-full gap-4 p-6 bg-beige\">\n\t\t<span class=\"flex-shrink-0 block w-[22px] h-[26px] icon\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 8.94a1.307 1.307 0 0 0-.06-.27v-.09a1.07 1.07 0 0 0-.19-.28l-6-6a1.071 1.071 0 0 0-.28-.19h-.1a1.099 1.099 0 0 0-.31-.11H7a3 3 0 0 0-3 3v14a3 3 0 0 0 3 3h10a3 3 0 0 0 3-3V8.94Zm-6-3.53L16.59 8H15a1 1 0 0 1-1-1V5.41ZM18 19a1 1 0 0 1-1 1H7a1 1 0 0 1-1-1V5a1 1 0 0 1 1-1h5v3a3 3 0 0 0 3 3h3v9Zm-4.71-4.71-.29.3V12a1 1 0 0 0-2 0v2.59l-.29-.3a1.004 1.004 0 1 0-1.42 1.42l2 2a1 1 0 0 0 .33.21.94.94 0 0 0 .76 0 1 1 0 0 0 .33-.21l2-2a1.004 1.004 0 1 0-1.42-1.42Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t<div>\n\t\t\t<span class=\"sr-only\">Downloaden:<\/span>\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/download\/29379\/?tmstv=1784637668\" aria-label=\"Download Taxation-and-Financing-for-Development (pdf, 214,60 KB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Taxation-and-Financing-for-Development<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 214,60 KB)<\/span>\n\t\t<\/div>\n\t<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\t<div  data-name=\"acf\/block-downloads\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading\">Bijlagen<\/h2>\n\t\t\t\n\t\t\t<ul class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div data-component=\"teaser-download\" class=\"relative flex w-full gap-4 p-6 bg-beige\">\n\t\t<span class=\"flex-shrink-0 block w-[22px] h-[26px] icon\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 8.94a1.307 1.307 0 0 0-.06-.27v-.09a1.07 1.07 0 0 0-.19-.28l-6-6a1.071 1.071 0 0 0-.28-.19h-.1a1.099 1.099 0 0 0-.31-.11H7a3 3 0 0 0-3 3v14a3 3 0 0 0 3 3h10a3 3 0 0 0 3-3V8.94Zm-6-3.53L16.59 8H15a1 1 0 0 1-1-1V5.41ZM18 19a1 1 0 0 1-1 1H7a1 1 0 0 1-1-1V5a1 1 0 0 1 1-1h5v3a3 3 0 0 0 3 3h3v9Zm-4.71-4.71-.29.3V12a1 1 0 0 0-2 0v2.59l-.29-.3a1.004 1.004 0 1 0-1.42 1.42l2 2a1 1 0 0 0 .33.21.94.94 0 0 0 .76 0 1 1 0 0 0 .33-.21l2-2a1.004 1.004 0 1 0-1.42-1.42Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t<div>\n\t\t\t<span class=\"sr-only\">Downloaden:<\/span>\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/download\/29381\/?tmstv=1784637668\" aria-label=\"Download French version &amp;#8211; Fiscalit\u00e9 et financement du d\u00e9veloppement (pdf, 276,45 KB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">French version &#8211; Fiscalit\u00e9 et financement du d\u00e9veloppement<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 276,45 KB)<\/span>\n\t\t<\/div>\n\t<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div data-component=\"teaser-download\" class=\"relative flex w-full gap-4 p-6 bg-beige\">\n\t\t<span class=\"flex-shrink-0 block w-[22px] h-[26px] icon\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 8.94a1.307 1.307 0 0 0-.06-.27v-.09a1.07 1.07 0 0 0-.19-.28l-6-6a1.071 1.071 0 0 0-.28-.19h-.1a1.099 1.099 0 0 0-.31-.11H7a3 3 0 0 0-3 3v14a3 3 0 0 0 3 3h10a3 3 0 0 0 3-3V8.94Zm-6-3.53L16.59 8H15a1 1 0 0 1-1-1V5.41ZM18 19a1 1 0 0 1-1 1H7a1 1 0 0 1-1-1V5a1 1 0 0 1 1-1h5v3a3 3 0 0 0 3 3h3v9Zm-4.71-4.71-.29.3V12a1 1 0 0 0-2 0v2.59l-.29-.3a1.004 1.004 0 1 0-1.42 1.42l2 2a1 1 0 0 0 .33.21.94.94 0 0 0 .76 0 1 1 0 0 0 .33-.21l2-2a1.004 1.004 0 1 0-1.42-1.42Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t<div>\n\t\t\t<span class=\"sr-only\">Downloaden:<\/span>\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/download\/29383\/?tmstv=1784637668\" aria-label=\"Download Spanish version &amp;#8211; Impuestos y financi\u00f3n para el desarrollo (pdf, 259,80 KB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Spanish version &#8211; Impuestos y financi\u00f3n para el desarrollo<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 259,80 KB)<\/span>\n\t\t<\/div>\n\t<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\t\t\t\t\n\t<div  data-name=\"acf\/block-tag-cloud\" class=\"align\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\n\t\t\t<ul class=\"flex flex-wrap gap-2\">\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\n\t\n\t<a data-component=\"tag\" href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/fiscale-rechtvaardigheid\/\" class=\"block px-3 py-1 font-bold rounded-full font-heading text-base-900 bg-yellow text-xs md:text-sm hocus:underline\">\n\t\tFiscale rechtvaardigheid\n\t<\/a>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div  data-name=\"acf\/block-post-meta\" class=\"mt-6 alignwide alignwide--narrow\">\n\t<div class=\"flex flex-wrap items-center gap-4 lg:gap-7\">\n\n\t\t\t\t\t<div class=\"flex flex-wrap items-center gap-2\">\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tF. Weyzig\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tM. Kokke\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex items-center gap-2\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<span class=\"icon svg:w-[20px] svg:h-[20px]\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M6.75 0a.75.75 0 0 1 .75.75V3h9V.75a.75.75 0 0 1 1.5 0V3h3.75A2.25 2.25 0 0 1 24 5.25v16.5A2.25 2.25 0 0 1 21.75 24H2.25A2.25 2.25 0 0 1 0 21.75V5.25A2.25 2.25 0 0 1 2.25 3H6V.75A.75.75 0 0 1 6.75 0Zm9.75 4.5V6A.75.75 0 0 0 18 6V4.5h3.75a.75.75 0 0 1 .75.75V9h-21V5.25a.75.75 0 0 1 .75-.75H6V6a.75.75 0 0 0 1.5 0V4.5h9Zm6 6v11.25a.75.75 0 0 1-.75.75H2.25a.75.75 0 0 1-.75-.75V10.5h21Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t\t<time class=\"text-base\" datetime=\"2008-10-01\">1 oktober 2008<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t\t\t\t\t\t<div data-component=\"social-share\">\n\t<ul class=\"flex items-center\" data-module=\"social-share\">\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;linkedin&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"LinkedIn&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-LinkedIn&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M4.544 6.21v12.905H.247V6.21h4.297Zm.274-3.983c.013 1.237-.925 2.226-2.422 2.226H2.37C.924 4.453 0 3.463 0 2.227 0 .964.964 0 2.422 0c1.471 0 2.383.964 2.396 2.227ZM20 11.719v7.396h-4.284v-6.901c0-1.732-.625-2.917-2.174-2.917-1.185 0-1.888.794-2.2 1.562-.105.287-.144.664-.144 1.055v7.2H6.914c.052-11.692 0-12.903 0-12.903h4.284v1.875h-.026c.56-.885 1.575-2.175 3.893-2.175 2.826 0 4.935 1.85 4.935 5.808Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;twitter&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"X&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-X&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m.059 0 9.266 13.237L0 24h2.099l8.163-9.423L16.858 24H24l-9.787-13.982L22.892 0h-2.099l-7.518 8.678L7.2 0H.06Zm3.086 1.652h3.28l14.488 20.696h-3.28L3.145 1.652Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;facebook&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"Facebook&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-Facebook&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M11.875 3.75H15V0h-3.125A4.38 4.38 0 0 0 7.5 4.375V6.25H5V10h2.5v10h3.75V10h3.125L15 6.25h-3.75V4.375c0-.339.286-.625.625-.625Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;whatsapp&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"Whatsapp&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-Whatsapp&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M17.083 2.906A9.908 9.908 0 0 0 10.037 0C4.55 0 .082 4.445.082 9.91c0 1.746.46 3.453 1.331 4.953L0 20l5.28-1.379a9.994 9.994 0 0 0 4.757 1.207h.004c5.488 0 9.959-4.445 9.959-9.91a9.836 9.836 0 0 0-2.917-7.012Zm-7.042 15.25a8.302 8.302 0 0 1-4.216-1.148l-.302-.18-3.132.817.836-3.04-.197-.312A8.149 8.149 0 0 1 1.763 9.91c0-4.543 3.713-8.238 8.282-8.238 2.21 0 4.29.86 5.853 2.414a8.173 8.173 0 0 1 2.422 5.828c-.004 4.547-3.717 8.242-8.279 8.242Zm4.538-6.172c-.247-.125-1.472-.722-1.7-.804-.227-.082-.392-.125-.561.125-.165.246-.644.804-.789.972-.145.164-.29.188-.538.063-.247-.125-1.052-.387-2.002-1.23-.738-.657-1.24-1.47-1.385-1.715-.146-.247-.016-.383.11-.504.113-.11.247-.29.372-.434.126-.145.165-.246.248-.414.082-.164.043-.309-.02-.434s-.561-1.343-.765-1.84c-.2-.484-.409-.417-.562-.425-.145-.008-.31-.008-.475-.008a.922.922 0 0 0-.663.309c-.228.246-.872.847-.872 2.066 0 1.219.891 2.394 1.017 2.562.126.165 1.755 2.668 4.251 3.739.593.254 1.056.406 1.417.523.597.188 1.139.16 1.567.098.479-.07 1.472-.598 1.68-1.176.208-.578.208-1.074.145-1.176-.059-.11-.224-.172-.475-.297Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\thref=\"javascript&#x3A;void&#x28;0&#x29;&#x3B;\"\n\t\t\t\ttarget=\"_blank\" rel=\"noopener\"\n\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;email&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"E-mail&#x20;-&#x20;Dit&#x20;opent&#x20;je&#x20;e-mailclient\"\n\t\t\t\t\t\t>\n\t\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 7.067v8.862a1.79 1.79 0 0 1-1.786 1.785H1.786A1.791 1.791 0 0 1 0 15.93V7.067a6.21 6.21 0 0 0 1.127.97C2.98 9.3 4.855 10.56 6.674 11.889c.938.692 2.098 1.54 3.315 1.54h.022c1.217 0 2.377-.848 3.315-1.54 1.82-1.317 3.694-2.589 5.558-3.85A6.574 6.574 0 0 0 20 7.067Zm0-3.281c0 1.25-.926 2.377-1.908 3.058-1.742 1.205-3.494 2.41-5.224 3.627-.725.502-1.953 1.529-2.857 1.529H9.99c-.904 0-2.132-1.027-2.857-1.529C5.402 9.254 3.65 8.049 1.92 6.844 1.127 6.308 0 5.047 0 4.03 0 2.938.592 2 1.786 2h16.428C19.185 2 20 2.804 20 3.786Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n\n\t<div  data-name=\"acf\/block-posts\" class=\"py-8 bg-blue alignwide md:py-10 lg:py-16\">\n\t\t\n\t\t<div class=\"flex flex-col gap-4 md:gap-8\">\n\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading md:text-2xl lg:text-3xl\">Related news<\/h2>\n\t\t\t\n\t\t\t\t\t\t<ul class=\"grid items-stretch grid-cols-1 gap-4 xl:gap-6 xl:grid-cols-3  \">\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t<div data-component=\"teaser-post\" class=\"@container relative h-full transition-colors bg-base-50\">\n\t<div class=\"@md:flex\">\n\t\t\t\t\t<div class=\"image:aspect-video image:w-full image:object-cover col-span-1 @md:w-5\/12 @md:shrink-0 \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"260\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-768x260.png?image-crop-positioner-ts=1760455030\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-768x260.png?image-crop-positioner-ts=1760455030 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-300x102.png?image-crop-positioner-ts=1760455030 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-1024x347.png?image-crop-positioner-ts=1760455030 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-1536x520.png?image-crop-positioner-ts=1760455030 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-2048x693.png?image-crop-positioner-ts=1760455030 2048w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex flex-col gap-4 p-6 col-span-1  \">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/sluiproute-dividendbelasting-twee-keer-groter-dan-gedacht-ruim-22-miljard\/\" class=\"break-words absolute-link order-2 font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tSluiproute dividendbelasting kost twee keer meer dan gedacht: ruim 2,2 miljard\n\t\t\t<\/a>\n\n\t\t\t\t\t\t\t<div class=\"absolute top-0 left-0 hidden lg:block\">\n\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tLong read\n\t<\/div>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"absolute top-0 left-0 flex items-start gap-2 lg:relative lg:top-auto lg:left-auto\">\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tLong read\n\t<\/div>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"order-1 lg:order-none\">\n\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-100x100.jpeg?image-crop-positioner-ts=1764163417\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-100x100.jpeg?image-crop-positioner-ts=1764163417 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-150x150.jpeg?image-crop-positioner-ts=1764163417 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-50x50.jpeg?image-crop-positioner-ts=1764163417 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-300x300.jpeg?image-crop-positioner-ts=1764163417 300w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tBoris Schellekens\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"order-3\">\n\t\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2025-10-15\">15 oktober 2025<\/time>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\n\t\t<div data-component=\"teaser-opinion\" class=\"@container relative h-full transition-colors bg-beige\">\n\t<div class=\"flex flex-col gap-4 px-6 pt-10 pb-6\">\n\t\t<a href=\"https:\/\/www.somo.nl\/nl\/shell-en-exxonmobil-geven-miljarden-aan-aandeelhouders-maar-stoppen-met-betalen-schadeherstel-groningen\/\" class=\"break-words font-bold font-heading absolute-link hocus:underline   text-xl md:text-2xl lg:text-3xl\">\n\t\t\tShell en ExxonMobil geven miljarden aan aandeelhouders, maar stoppen met betalen schadeherstel Groningen\n\t\t<\/a>\n\n\t\t\t\t\t<div class=\"absolute top-0 left-0 flex gap-2 flex-start\">\n\t\t\t\t<div>\n\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tOpinie\n\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"hidden lg:block  \">\n\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t<time class=\"text-sm md:text-base\" datetime=\"2025-05-19\">19 mei 2025<\/time>\n\t<\/div>\n<\/div>\n\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t<div data-component=\"teaser-post\" class=\"@container relative h-full transition-colors bg-base-50\">\n\t<div class=\"@md:flex\">\n\t\t\t\t\t<div class=\"image:aspect-video image:w-full image:object-cover col-span-1 @md:w-5\/12 @md:shrink-0 \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"405\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/09\/miljoenennota-1-768x405.jpg?image-crop-positioner-ts=1725699390\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/09\/miljoenennota-1-768x405.jpg?image-crop-positioner-ts=1725699390 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/09\/miljoenennota-1-300x158.jpg?image-crop-positioner-ts=1725699390 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/09\/miljoenennota-1-1024x539.jpg?image-crop-positioner-ts=1725699390 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/09\/miljoenennota-1-1536x809.jpg?image-crop-positioner-ts=1725699390 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/09\/miljoenennota-1-2048x1079.jpg?image-crop-positioner-ts=1725699390 2048w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex flex-col gap-4 p-6 col-span-1  \">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/belasting-inkoop-eigen-aandelen\/\" class=\"break-words absolute-link order-2 font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tStaatskas loopt jaarlijks 2 miljard euro mis\n\t\t\t<\/a>\n\n\t\t\t\t\t\t\t<div class=\"absolute top-0 left-0 hidden lg:block\">\n\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tLong 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However, compared to other key development financing topics such as trade, aid, and debt, taxation has only received limited attention so far. This paper describes some of the main problems that undermine direct tax revenues in developing countries, with a focus on tax evasion [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10040,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"editor_notices":[],"footnotes":""},"categories":[],"tags":[20,21],"somo_context":[],"somo_post_format":[3],"somo_sector":[],"somo_issue":[5895],"somo_company":[],"somo_country":[],"class_list":["post-3719","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-belastingen","tag-handel-en-investeringen","somo_post_format-publication","somo_issue-fiscale-rechtvaardigheid"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation and Financing for Development - SOMO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.somo.nl\/nl\/taxation-and-financing-for-development\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation and Financing for Development - SOMO\" \/>\n<meta property=\"og:description\" content=\"Domestic tax revenues are an essential source of financing for development. 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