From: Yona Maro

Within the globalisation framework that considers the private sector as the engine for development and the possibility of investment mobility across the globe, many developing countries have been opening their markets to Foreign Direct Investment (FDI) and promoting the development of national entrepreneurs. This means that there is an opportunity for the increment of domestic resources through taxation.

Given that taxes have a pervasive influence on economic decisions of individuals and businesses and on social equity, the tax systems should achieve the appropriate level of revenue as efficiently and fairly as possible. Thus, tax systems should be effective in raising revenues, efficient in their effects on economic decisions of households and businesses and equitable in their impact on different groups in society.
http://www.eurodad.org/uploadedfiles/whats_new/reports/what%20has%20tax%20got%20to%20do%20with%20development%5B1%5D%281%29.pdf

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