This evaluation examines the Caribbean Development Bank’s (CDB) Country Engagement Strategy (CES) for Saint Lucia for the period 2020–23, including activities designed and implemented until December 2024. The evaluation uses a mixed-methods approach, combining document reviews, portfolio analysis, and stakeholder interviews, to inform the next CES. The evaluation process supported participation, reflection, and co-creation. During the inception phase, feedback was collected from CDB staff and Government of Saint Lucia (GOSL) counterparts to refine the focus and ensure evaluation questions would generate insights aligned with both CDB’s strategic needs and GOSL priorities. A Theory of Change workshop was conducted with CDB and GOSL stakeholders to reconstruct the underlying logic of the CES and identify key assumptions and change pathways. This collaboration provided a shared foundation for assessing progress and strategic alignment. Validation of emerging findings was carried out via an online workshop. A hybrid co-creation workshop was held with Saint Lucia-based stakeholders and CDB staff to collaboratively develop recommendations and ensure proposed actions are useful, specific, and actionable, with the aim of increasing the success of the next CES.
Tax Administration and Tax Reform 2005-2012
Financial Services
Evaluation Report
Corporate
Complete
CDB
Management Response
Yes
Summary
This evaluation of CDB’s Technical Assistance (TA) initiatives in tax administration and tax reform covers the period between 2005 and 2012 and focuses on six TA projects in four countries (Barbados, Belize, Grenada and Saint Lucia).The overall objective of the evaluation was to assess the development effectiveness of CDB’s TA interventions in the context of the Bank’s increased emphasis on promoting good governance.The specific objectives were to evaluate:(a) the extent that the Bank’s TA programme, in support of tax reform and tax administration, has been strategically relevant to the needs of the BMCs;(b) how effective was implementation of the TAs in achieving results and strengthening institutional capacity;(c) the efficiency of the use of inputs in achieving the objectives of the TA interventions;(d) the sustainability of project achievements over the longer term and alternative ways of achieving results.The evaluation also explores some important lessons learned for improving the effectiveness and efficiency of economic and administrative reform in the fiscal sector and develops general recommendations (15) to inform future TA interventions.
