Parliamentary Oversight of Domestic Resource Mobilisation

What Is Domestic Resource Mobilisation?

Domestic resource mobilisation (DRM) refers to the process through which governments raise and manage revenue from domestic sources to finance public services, development priorities and national policy commitments. It includes both tax and non-tax revenues and is central to fiscal sustainability, public service delivery and national development.

Strong DRM systems help governments reduce reliance on external financing, manage deficits and debt more effectively, and create a stronger link between citizens, taxpayers and the state.

Key DRM issues include:

Tax and non-tax revenue: Understanding the main sources of government revenue and how they support the national budget.

Revenue performance: Examining indicators such as the tax-to-GDP ratio, revenue gaps and the relationship between revenue, expenditure, deficits and public debt.

Broadening the tax base: Addressing informality, improving compliance and ensuring that revenue systems are fair, effective and inclusive.

Revenue leakage: Identifying risks such as tax exemptions, incentives, customs losses, weak enforcement, corruption and political interference.

Tax governance: Strengthening transparency, accountability, integrity and public trust in revenue administration.

Parliament’s Role

Legislation and taxation: Parliament plays a central role in approving tax laws, scrutinizing revenue measures and ensuring that fiscal policy choices are aligned with national priorities.

Oversight of revenue administration: Parliamentary committees can examine whether revenue authorities are collecting taxes fairly, efficiently and transparently.

Budget scrutiny: Parliament can assess whether revenue forecasts are realistic, whether tax incentives are justified, and how revenue choices affect deficits, debt and service delivery.

Accountability and transparency: Parliament can use questions, committee hearings, audit reports, budget documents and recommendations to identify revenue risks and strengthen public trust.

Combating revenue leakage: Parliament can help address revenue losses linked to weak compliance, customs undervaluation, tax exemptions, corruption and gaps in enforcement.

Nexus PFM Services

Assessment & Recommendations: Reviews Parliament’s role in domestic resource mobilisation and identifies practical opportunities to strengthen revenue oversight, committee scrutiny and accountability mechanisms.

Training & Technical Support: Delivers tailored workshops for Members of Parliament, finance committees, public accounts committees, revenue-focused committees and parliamentary staff on DRM, tax governance and revenue oversight.

Workshop Design & Facilitation: Develops country-specific training programmes linked to the national budget cycle, legal framework, tax system and parliamentary committee structure.

Tools for Parliamentary Oversight: Supports the development of practical tools, including oversight questions, committee hearing guides, revenue scrutiny checklists and approaches for following up on audit findings and committee recommendations.

Select Workshop Topics

1. Domestic resource mobilisation as a pathway to sustainable development
2. Tax and non-tax revenue sources
3. The relationship between revenue, expenditure, deficits and public debt
4. Parliament’s role in taxation and revenue oversight
5. Revenue forecasting and budget scrutiny
6. Broadening the tax base and improving compliance
7. Tax exemptions, incentives and tax holidays
8. International taxation, transfer pricing and high-net-worth individuals
9. Revenue leakage, customs losses and weak enforcement
10. Transparency, accountability and integrity in tax administration
11. Using audit reports and committee tools to strengthen revenue accountability

Notable Projects

Iraq – Parliamentary Workshop on Domestic Resource Mobilisation: Delivered capacity-building support focused on strengthening parliamentary understanding of DRM and the role of Parliament in revenue oversight.

Malawi – Parliamentary Workshop on Domestic Resource Mobilisation: Provided training for parliamentarians and parliamentary stakeholders on domestic revenue mobilisation, tax governance and accountability.

Senegal – National Assembly DRM Workshop: Facilitated a workshop for Members of Parliament and staff on domestic resource mobilisation, the role of Parliament in revenue oversight, broadening the tax base, tax governance and combating revenue leakage.our site, a customer quote, or to talk about important news.