Signal Domestic resource mobilisation and tax reform prioritised at Sevilla

Summary

This signal points to a growing emphasis on countries raising their own revenue to fund development. UNDP reports that domestic resource mobilisation is gaining momentum as a strategy for fiscal sustainability. Tax reform was named a priority in the 2025 Sevilla Commitment, giving the approach political backing. The shift comes as official development assistance falls and debt burdens rise, narrowing other sources of finance for poorer countries. It also connects to wider changes in the global tax architecture, including UN negotiations on a framework convention on international tax cooperation and G20 proposals for a 2% minimum wealth tax on billionaires.