国际货币基金组织：建设增长和发展能力：基于证据的分析以动员国内收入报告（英文版）

Tax capacity is fundamental to state-building and sustainable development. Achieving a tax-to-GDP ratio of at least 15 percent—endorsed by the UN’s Compromiso de Sevilla—is critical for institutional strength, financial market depth, and economic growth. However, many developing countries fall short of this benchmark, with 71 nations below the threshold, including fragile states and resource-rich economies. Comprehensive tax reform could mobilize an additional 5 percent of GDP in revenue, tho