2 policy brief: education during covid-19 and beyond executive summary



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STRENGTHEN DOMESTIC RESOURCE 
MOBILIZATION, PRESERVE SHARE FOR 
EDUCATION AS TOP PRIORITY AND TACKLE 
INEFFICIENCIES:
As widening the tax base in 
countries with a large informal sector takes 
time, other measures (fighting tax avoidance 
and evasion, revising tax incentives and 
treaties, etc.) need to be explored without 
delay.
60
Indeed, education systems 
themselves share a direct responsibility to 
increase the fiscal space by improving the 


POLICY BRIEF: EDUCATION DURING COVID-19 AND BEYOND  21
cost-effectiveness of education services. 
Ongoing reforms and innovations tackling 
inefficiencies
61
should be prioritized. 
Education ministries should strengthen 
dialogue with ministries of finance in a sys-
tematic and sustained way to maintain and, 
where possible, increase the share of the 
national budget for education (in particular 
when internal reallocation is feasible).
Social sectors in general, and the education 
sector in particular, should use their powerful 
voice to insist on the immediate to long-term 
imperative of their financing, contributing 
to a strong push for SDG 17.1.
62
Along with 
making a better case for investments at the 
national and international level, the educa-
tion and other social sectors could use their 
political leverage to give a new urgency to, 
and to make real progress on, reform of 
financing for development, in particular, and 
reform of public financial management.
 
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STRENGTHEN INTERNATIONAL 
COORDINATION TO ADDRESS THE DEBT 
CRISIS:
G20 countries have already agreed to 
a “debt service standstill” for least developed 
countries until the end of 2020.
63
While 
this will allow some short-term financial 
leeway, it does not address the needs of all 
vulnerable countries, nor does it address 
the longer-term issue of debt sustainability. 
Relieving, postponing, and restructuring 
debt for low and middle income countries 
that request forbearance should be a part 
61 This includes addressing concerns such as high repetition rates, waste in procurement, ensuring better distribution and allocation of 
teachers, making sure teachers are paid transparently and on time. Tackling inefficiencies also requires improving monitoring and financial 
planning to better track (with real time data rather than the prevailing lags in education spending information) how resources are spent.
62 SDG 17.1: strengthen domestic resource mobilization, including through international support to developing countries to improve domes-
tic capacity for tax and other revenue collection.
63 Organization for Economic Cooperation and Development (OECD), “A ‘debt standstill’ for the poor-
est countries: How much is at stake?”, 27 May 2020, available at http://www.oecd.org/coronavirus/
policy-responses/a-debt-standstill-for-the-poorest-countries-how-much-is-at-stake-462eabd8/#endnotea0z2. 
64 GEM Report, “Policy Paper 41”, available at https://unesdoc.unesco.org/ark:/48223/pf0000373844/PDF/373844eng.pdf.multi.
of the solution to create the fiscal space 
for countries to invest in education, which 
requires action from all stakeholders.

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