Fair Tax Monitor
Oxfam and Tax Justice Network-Africa (TJNA) have joined forces to #maketaxfair. Our view is that a society can only thrive if we leave no one behind as fair taxation and public spending form the foundation of a fair society. In order to assess tax systems to support civil society organizations to engage in dialogue with the relevant stakeholders and to support public participation, we have developed the Fair Tax Monitor tool.
These expectations serve as the foundation for our assessment using the FTM tool, which is intended to assist civil society organizations in dialoguing with pertinent stakeholders and promoting public engagement.
What is the Fair Tax Monitor?
The Fair Tax Monitor (FTM) is a research, advocacy and capacity strengthening tool that provides evidence on tax, budgets, and inequality by using the methodology prescribed in the Common Research Framework (CRF) (see below). The evidence is used to formulate policy recommendations, stimulate debate, and push for policy changes.
How does it work?
The FTM-analysis is rooted in the Common Research Framework (CRF) which divides the research into six thematic chapters which categorises the main issues that tax systems in developing countries face today. The six chapters are:
- PROGRESSIVE TAX SYSTEM
- SUFFICIENT REVENUES
- EFFECTIVE TAX ADMINISTRATION
- PRO-POOR PUBLIC SPENDING
- ACCOUNTABLE PUBLIC FINANCES
- WELL GOVERNED TAX EXEMPTIONS
The results from the FTM research are captured in FTM Country Reports. Since 2019 the FTM research framework has been enhanced and complemented with an annex focusing specifically on the issue of tax and gender.
The FTM toolkit includes the following documents:
- Common Research Framework (CRF)
- Scoring Methodology
- Guidance document
- Gender & Taxes paper
- Advocacy & Campaigning template
- Launch Guidelines
You can find more information about the FTM Methodology on this page.
Where has the Fair Tax Monitor been used?
In over fifteen countries in Asia, Africa and South America the FTM methodology has been used or is currently used: Bangladesh, Brazil, Cameroon, Egypt, Ghana, Mali, Morocco, Mozambique, Nigeria, OPT, Pakistan, Peru, Senegal, Uganda, Tunisia, Vietnam, and Zambia. You can find the FTM Country Reports for each of the countries where the Fair Tax Monitor has been used on the Countries page.
By using the FTM tools, mutual learning and expert accompaniment, the participating organizations, their alliances and tax justice advocates have increasingly engaged in dialogue with key stakeholders and strengthened their advocacy capacity. The national level work is amplified through regional and global partnerships that aim to tackle these problems at every policy level. The co-creation and further development of the methodology is a continuous learning journey for all involved.
Support for the FTM
The development and implementation of the FTM has been supported by the International Tax Compact (ITC), Swedish International Development Cooperation Agency (SIDA), the European Union, the Finnish Ministry of Foreign Affairs and the Dutch Ministry of Foreign Affairs.