Lack of adjustments in the design and monitoring framework (DMF), despite changes in TA priority and activities, could cause changes in counterparty priorities, expectations, and levels of commitment to a tax reform project. This TA's priority and activities were adjusted in response to the changed needs and business circumstances of the State Tax Service and the Ministry of Finance. However, no corresponding changes were made to the DMF, prompting changes to counterparty attitude and response to the tax reform project. The TA also encountered further constraints, including a limited local expert market, lack of human resources, technology, and financial resources of counterparties in implementing the intended reforms.
Strengthening Tax Policy and Administration Capacity