The BEPS Assessment Tool (B.A.T.): Unveiling the Innovations in Tax System Evaluation

April 17, 2024
5 minutes read

We're excited to share the strides we've made with the BEPS Assessment Tool (B.A.T.). B.A.T. is a collaborative initiative between IBFD, GIZ and the Dutch Ministry of Foreign Affairs (BUZA) to enhance the evaluation of tax systems in developing countries (GIZ is an important player in the field of international cooperation for sustainable development, mostly commissioned by the German Federal Ministry for Economic Cooperation and Development (BMZ)). 


What is the B.A.T. all about? The B.A.T. aims to scrutinize the capability of a country's tax system to effectively deal with issues concerning OECD/G20 BEPS and other BEPS issues considered relevant for developing countries sustainable development and domestic resource mobilization. It's a comprehensive evaluation process involving desk research, detailed questionnaires and in-country interviews, culminating in a robust report. The ultimate goal? Identifying a country’s progress on combatting BEPS and areas for improvement, suggesting measures and prioritizing actions for capacity building.

Origins and Milestones Led by Carlos Gutiérrez P. and supervised by Jan de Goede, our journey with the B.A.T. began with an initial research project, which was presented to the Platform for Collaboration on Tax in 2018, setting the stage for its development. This included successful (pre)piloting in Malawi and Zambia in 2019 paving the way for further work. In 2022, IBFD proceeded with the B.A.T. assessment in Benin which, notably, marked our prowess in collaborating with French-speaking countries fully in French. In 2023, with our joint work with the Ugandan tax authorities as the most recent B.A.T. focus, we're expanding our reach and impact. 

Progress and Expansion Building on our achievements, we have continued refining and updating the B.A.T., incorporating feedback from esteemed stakeholders including representatives of IMF-TADAT, OECD and UN. A main purpose of the B.A.T. also relates to identifying and facilitating effective and sustainable capacity-building, based on the B.A.T. report recommendations. This has been demonstrated by our later follow-up work with the tax authorities of both Benin and Uganda with excellent results. 

Looking Ahead Our endeavors are far from over. We expect soon to start B.A.T. assessments with Tanzania and other countries. Moreover, our fruitful partnership with GIZ has opened doors for broader cooperation, including potential digitalization of the B.A.T., website development and a training for future assessors.

Final Thoughts The B.A.T. project exemplifies IBFD's holistic approach to government consultancy and capacity building, and also the collaborative spirit across our departments.

Stay tuned for more updates as we embark on this exciting journey of transformation and empowerment. 

2023 B.A.T. Uganda Report We are proud to share this report, published with the consent of the Ugandan tax authorities. Click here.