By working directly alongside local tax administration, TIWB delivers impactful support that enhances effective tax administrations in developing countries and jurisdictions. TIWB's niche approach results in sustained skills transfer which in turn leads to more consistent and higher-quality audits and contributes to improving voluntary taxpayer compliance. Through a comprehensive range of technical support, TIWB assists developing countries worldwide in enhancing their tax systems and promoting sustainable economic growth.
Programmes
The Tax Inspectors Without Borders (TIWB) initiative leverages practical experience to demonstrate the effectiveness of hands-on technical assistance in strengthening tax audit and investigation capacities
Active Jurisdictions
- A - C
- D - I
- J - M
- N - R
- S - T
- U - Z
Partner Administrations
- A - C
- D - I
- J - M
- N - R
- S - T
- U - Z
Programme funding
The TIWB Secretariat is responsible for securing funding for all or part of the programme costs, with support from partner administrations and donors. However, the host administration and/or other government agencies in the host country are expected to complement this funding, where possible. Funding arrangements vary for each programme and are agreed upon with the host administration on a case-by-case basis. Below are examples of different funding formats, which may also be combined within a single programme.
- Host administration funding: TIWB programme costs are met partially or fully by the host administration and/or the host jurisdiction’s government.
- Partner administration funding: Where the TIWB expert is a serving official deployed by a partner administration, the costs of the TIWB programme may be partially or fully funded by the partner administration. In all instances, the partner administration will continue to pay the salary of the official and, in most cases, should also cover the expert’s travel and daily expenses (with the exception of South-South programmes, where the expert’s travel expenses are covered by TIWB funding).
- TIWB funding: The expert fees and travel expenses of UNDP Roster Experts are financed through the UNDP-managed TIWB fund or the OECD's "BEPS and Developing Countries" project. These funds can also be used to cover the travel expenses of partner administration experts on a case-by-case basis (e.g. for South-South programmes).
- International partner funding: The TIWB Secretariat partners with other regional and international organisations on some programmes. Notably, all programmes in Africa are delivered in partnership with ATAF. Such international partners may cover costs related to the deployment of their experts.
Regional impact of TIWB
Note: The figures reflect the number of TIWB programmes from 2012 to 31 December 2025.
