<h1>Non-adversarial tax administration must balance enforcement with taxpayer civility and ensure efficient customs facilitation for investment certainty.</h1> Non-adversarial tax administration is urged to attract investment while retaining enforcement rigour: liable taxpayers must pay and evaders must be pursued, but officials must deal with taxpayers and investors civilly and predictably. Reforms should deliver quick decision-making and policy stability. Operationally, authorities must enhance transparency via data systems, improve interagency coordination to reduce paperwork and delays, implement continuous customs operations to facilitate trade, and curb unlawful cross-border economic activity while ensuring smooth movement of goods.