Making tax work : a framework for enhancing tax transparency

The Making Tax Work ( MTW ) report sets out a case for achieving greater transparency in the governance and management of national tax systems. It identifies a variety of mechanisms and pathways for achieving that outcome, with the aim of informing the efforts of the wider international community in that endeavour. MTW identifies the responsibilities and obligations of governments, the levels of transparency they should aspire to, the role of international organisations in assisting and facilitating these processes, and how a variety of stakeholders could be involved in and benefit from enhanced tax transparency, including governments and their revenue agencies.