On November 17-19, members of the Addis Tax Initiative (ATI) will gather virtually for their Global Assembly. The ATI was set up in 2015 at the Third International Conference on Financing for Development in Addis Ababa, Ethiopia, as a multi-stakeholder partnership that aims to enhance domestic revenue mobilization (DRM) in developing countries. Its members include donor countries interested in supporting tax reforms, developing country governments committed to enhancing revenue collection and improving tax administration systems, and supporting organizations, including multilateral organizations, regional tax administration bodies, private philanthropic foundations, and international civil society groups.
As of October 2020, IBP has formally joined the initiative as a supporting organization, as part of its efforts to strengthen the role of civil society in promoting more equitable taxation in developing countries. IBP’s own Tax Equity Initiative has started working in three areas: (a) creating a better knowledge base to build the field of CSO tax work; (b) fostering tax transparency and participation; and (c) supporting CSO engagement with domestic tax reforms in developing countries through training, technical assistance, peer learning and more. ATI provides an important venue for discussion and coordination efforts in all of these areas.
We are honored to be formally joining the effort as the ATI adopts its new 2025 Declaration, which innovates and pushes the DRM agenda. It explicitly recognizes that it is not enough for governments to raise additional revenue, they need to do it in a more equitable way. Second, it supports the important role that “accountability stakeholders”—including legislators, the media, the public, and civil society groups—can and should play in ensuring that tax policy and administration are equitable and effective. It also highlights the importance of promoting transparency and accountability around tax expenditures, something that IBP has been working on through a regional project with a number of Latin American CSOs.
In coming years, we plan to contribute to ATI and its mission, bringing to bear our rich experience in working with civil society groups, governments and other actors in promoting more general reforms in budget policies and processes. We will support CSO tax work at country level, continuing our engagement on tax expenditures in Latin America and launching a new program to support civil society engagement with tax reforms in Africa. And we will work with the Global Initiative for Fiscal Transparency in promoting more transparency and citizen participation in tax policies and processes.
Most of our initial efforts, have focused on building a better knowledge base for the work that civil society organizations can do to promote more equitable taxation.
A few weeks ago, we published a comprehensive literature review of the political economy of domestic tax reforms, and a companion piece offering “reflection points,” or questions and suggestions for civic actors to consider as they plan work around tax reform.
The dataset contains information on 171 civil society organizations working on domestic tax issues across 66 countries. It was populated mostly by drawing on IBP’s own partner network and the networks of other international NGOs such as Oxfam, Christian Aid, ActionAid International and the Global Alliance for Tax Justice. The dataset, based on information drawn from the websites of these organizations, describes broadly for each organization what types of tax issues they work on, what types of activities/work they are engaged in, a description of their approach, memberships in international or regional networks, and their main publications on tax from recent years.
The paper summarizes the key findings from the dataset, and goes a few steps further, drawing on results from an online survey and a series of in-depth interviews with well-established CSOs in this field, to provide a clearer picture of the main characteristics and challenges of CSO work on domestic taxation. In the paper, we identify key entry points for organizations entering this work and the key constraints that they face. It is a snapshot of the current moment in an evolving and expanding field, and by looking at where it is and where it has come from, we look at where it could move, and what needs to change to make that happen.
ATI members can use these publications in shaping their future work with civil society actors. By getting to know better what the field looks like, they can identify potential partners in the countries, regions and policy areas of their interest. And by recognizing how far CSO tax work has come in the past two decades, they can realize how important it is for ATI’s own mission, and support it in ways that address capacity constraints and strengthen the field.
In the coming weeks we will also be releasing the first set of in-depth case studies on how civic actors have engaged in tax policies, covering eight cases of CSO-led tax reform campaigns in Latin America, Africa and Asia. A synthesis of these cases, and short summaries of each, will be available soon. In addition to showing how CSOs can contribute to more effective and equitable taxation, this project will generate lessons for other civic actors interested in engaging with tax reforms.
We hope that ATI members—and many others interested in DRM and related areas—will benefit from these publications, and we invite everyone to engage in discussions and in action on how civil society can help promote more equitable taxation across the world.