In 2011/12, the economic crisis put fiscal consolidation very much at the forefront of the political debate and policymakers are looking for ways to raise revenues without harming the competitiveness of their tax systems and growth. Governments began to examine how tax systems could take forward the Copenhagen climate change agenda. Improving tax transparency remained high on the G20 agenda. There is a renewed interest in ensuring that tax does not become the last trade barrier. More attention is paid to the role of tax administrations in achieving better tax compliance and implementing policies that went beyond just collecting tax. There is a recognition that tax and aid should be seen as complementary policies to help developing countries achieve sustainable growth.
