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.