“Earth provides enough to satisfy every man’s needs,

but not every man’s greed.”Mahatma Gandhi

What is Development?(both for the world and for the individual human being)

Is it a life where people do not live in extreme poverty?

Is it a life where people get a decent

education?

Is it a life where people have the right to being treated in hospitals and clinics?

Is it a life where children's lives are

saved early on?

Is it a life where people can drink clean water?

Is it a life where people’s human rights

are respected?

Is it a life where governance, structures, and institutions are

reliable and non-corrupt?

My country from my perspective…

The Philippines is the 85th least corrupt among 175 countries in the world and 13th among 28 countries in the Asia Pacific region.Source: (http://i100.independent.co.uk/article/the-most-corrupt-countries-in-the-world-ranked-in-order--xJUZ5u9j_x, viewed 12/6/15)

“Philippines recorded a Government Debt to GDP of 45.40% of the country's Gross Domestic Product in 2014. Government Debt to GDP in Philippines averaged 57.83% from 1990 until 2014, reaching an all time high of 74.90% in 1993 and a record low of 45.40% in 2014.Source: (Philippine Government Debt to GDP. Trading Economics; http://www.tradingeconomics.com/philippines/government-debt-to-gdp, viewed 12/6/15.)

Philippines’ GDP of US$285 billion is 15th among 48 countries in Asia and 42nd among 181 countries in

the world..(Source: Trading Economics , Philippine Government Debt to GDP;

http://www.tradingeconomics.com/philippines/government-debt-to-gdp, viewed 12/6/15.)

In 2013, Indonesia had a tax-to-GDP ratio of 13.1%, which was slightly lower than the 16.2% reported in the Philippines and the 16.9% reported in Malaysia. (Source: Manila Bulletin, PH tax-to-GDP ratio on the rise – OECD; http://www.mb.com.ph/ph-tax-to-gdp-ratio-on-the-rise-oecd/; viewed 12/6/15.)

The three countries’ tax levels were significantly below those of OECD countries in the region such as Korea, where the tax-to-GDP ratio was 24.3%, or Japan, where it was 29.5%, and well below the OECD average of 34.1%.(Source: Manila Bulletin, PH tax-to-GDP ratio on the rise – OECD; http://www.mb.com.ph/ph-tax-to-gdp-ratio-on-the-rise-oecd/; viewed 12/6/15.)

Tax to GDP ratio of Philippines – 14.4% as of September 2015

(Source: Wikipedia, List of countries by tax revenue as percentage of GDP; https://en.wikipedia.org/wiki/List_of_countries_by_tax_revenue_as_percentage_of_GDP; viewed 12/6/15)

Development is sustainable if it “meets the needs of the present without compromising the ability of

future generations to meet their own needs.”United Nations World Commission on Environment and Development, 1987

17 SUSTAINABLE DEVELOPMENT

GOALSThe New Development Agenda

2016-2030

(Billions to Trillions to Action)

Are these very ambitious?

Domestic Resource Mobilization (DRM) — the process in which countries

transparently raise and spend their own funds to provide for their people –

is the long-term path to sustainable development finance.

(USAID, DOMESTIC RESOURCE MOBILIZATION; https://www.usaid.gov/what-we-do/economic-growth-and-trade/domestic-resource-mobilization; viewed 11/24/15)

DRM doesn’t have to mean new taxes or higher tax rates — governments often see their revenues rise through improved audits or simplified filing processes. Improvements in tax compliance and revenues can, and often do, enable countries to lower tax rates.(USAID, DOMESTIC RESOURCE MOBILIZATION; https://www.usaid.gov/what-we-do/economic-growth-and-trade/domestic-resource-mobilization; viewed 11/24/15)

The role of DRM in financing the SDGs will be critically important. Some estimates have it

anywhere from 50% to 80% of resources needed to finance the SDGs will have to come

from domestic resources.(FDD-MOOC Coursera; Domestic Resource Mobilization, with Ngozi Okonjo-

Iweala, Week-2 Video-1 transcript)

CountryIndividual

Income Tax Rate

Corruption Rank

Sweden 57% 4Denmark 55.41% 1Finland 55.41% 3Netherlands 53% 8Zimbabwe 51.5% 156Japan 50.84% 15Austria 50% 23Belgium 50% 15Israel 50% 37Slovenia 50% 39Curacao 48.25% 8Ireland 48% 17Portugal 48% 31Norway 47.2% 5Spain 47% 37Iceland 46.24% 12Australia 45% 11China 45% 100Germany 45% 12Taiwan 45% 35

18 (with the exception of China and Zimbabwe) of

the top 20 countries with the highest

individual income tax rates are within the

39 least corrupt among 175 countries

in the world.Source: CEOWORLD MAGAZINE, Top 25 countries with the highest individual income tax rates in the world, 2015; http

://ceoworld.biz/2015/10/20/top-25-countries-with-the-highest-individual-income-tax-rates-in-the-world-2015

; viewed 12/8/15

Slovenia’s (39th least corrupt) individual income tax rate is 50%

(20th highest in the world) as against the Philippines’ 32% (85th least corrupt among 175 countries

in the world).(Source: Trading Economics, Philipppines Personal Income Tax Rate; http://

www.tradingeconomics.com/philippines/personal-income-tax-rate; viewed 12/8/15)

The Philippines appears content with its ranking in terms of GDP, manages its external debt wisely, and has the 65th

highest personal income tax rate in the world of 155 countries.

Trading Economics, Philipppines Personal Income Tax Rate; http://www.tradingeconomics.com/philippines/personal-income-tax-rate; viewed 12/8/15)

The Philippines currently has the second highest personal and highest corporate income tax systems among its ASEAN-6 peers.Source: Why PH has 2nd highest income tax in ASEAN; http://www.rappler.com/business/211-governance/107617-philippines-highest-income-tax-asean; Viewed 12/8/15

Country Personal Income Tax

Corporate Income Tax

Thailand 35% 20%Vietnam 35% 22%Philippines 32% 30%Indonesia 30% 25%Malaysia 26% 25%Singapore 20% 17%

But what is it with a country with good-enough GDP level, a high individual

income and corporate tax systems, very manageable external debt but has a

14.4% tax to GDP ratio and is the 85th least corrupt of 175 countries in the

world?

Three ingredients are essential to effective tax administration:

political will, a clear strategy, and adequate resources.

(FDD-MOOC Coursera; Smart Tax Administration, Richard Bird, Week-2 Reading-5)

The new SDGs are bold, they're large, and require a paradigm shift..(FDD-MOOC Coursera; The Role of Private Finance in Financing for Development, with Mr. Jay Collins, Week-2 Video-1 transcript)

you can do good and do well at the same time

Paradigm Shift

public-private collaboration

game-changing, revolutionary technology

new models, we need innovation

and finance

Developing countries need to take the lead in mobilizing the financing necessary for their development.(FDD-MOOC Coursera; Financing for Development, Post-2015, Week-1 Reading-7)

For my country to move forward, three things come to mind…

Improve Taxation Capacity“Low salaries, in combination with paper-based systems with little oversight or differentiation of functions, create incentives for corruption and tax evasion.”(FDD-MOOC Coursera; Financing for Development, Post-2015, Week-1 Reading-7)

Curb Illicit Financial Flows“IFFs drain hard currency reserves, heighten inflation, reduce tax collection, discourage investment, and weaken free trade.  These practices stifle poverty alleviation efforts, undermine the integrity of government, and damage the foundations of society.”(FDD-MOOC Coursera; Illicit Financial Flows: A Wake-Up Call to Action, submitted by Mario Marce, Week-2 Reading-7)

Governance and the Rule of Law“…democracy, good governance and the rule of law as well as an enabling environment at national and international levels, are essential for sustainable development…”(SUSTAINABLE DEVELOPMENT KNOWLEDGE PLATFORM, Transforming our world: the 2030 Agenda for Sustainable Development, par. 9; https://sustainabledevelopment.un.org/post2015/transformingourworld; Viewed 12/8/15)

Universality implies that all countries will need to change, each with its own approach, but each with a sense of the global common good.[Outcome document of the United Nations Conference on Sustainable Development (Rio+20), “The future we want”]

I truly believe that my country has so much potential for

improvement!

Otherwise, the

attainment of the 17 SDGs will have one

less contributor

…