Domestic Income Mobilization in Developing Countries and Public Financial Management
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Abstract
The aim of this study is to investigate how to mobilize domestic income sources in terms of public financial management. Within the scope of the study, the concept of domestic income sources and what they consist of and how they will be mobilized are mentioned. Increasing the domestic income sources of both developed and developing countries and increasing the public services are among the priority policies. In mobilizing domestic resources, countries aim to combat tax crimes such as tax avoidance and tax evasion in both domestic and cross-border transactions. Countries need sufficient funds to achieve sustainable development. In order to provide these funds, countries must find both standard and innovative financing sources and use the existing funds efficiently. Domestic resource mobilization refers to obtaining government revenue from domestic tax and non-tax sources. Generally, when income mobilization is mentioned, mobilization of domestic resources through taxation comes to mind. As a result of the study, an evaluation has been made about how the Developing Countries will mobilize their domestic income sources.
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