About us

Fair Tax Monitor

  • collect sufficient revenues in a progressive way, ensuring everyone pays their fair share. 
  • use revenues to fund essential services.
  • collect and spend revenues in a transparent and accountable way
  • ensure citizens can participate in the decision-making process around revenue collection and spending in an inclusive way.

What is the Fair Tax Monitor?

The Fair Tax Monitor (FTM) is a research, advocacy and capacity strengthening tool. FTM reports provide evidence on national tax systems by using the FTM methodology. The evidence stimulates debate and enables civil society to push for policy changes.

How does it work?

Throughout the years, Oxfam, TJNA, and partners have cooperatively developed the FTM methodology tools. The FTM methodology offers a comprehensive list of questions designed to assess fair taxation in any country. Each question and topic come with detailed explanations and additional resources that provide researchers with a thorough understanding of the relevant subjects. Co-creating and improving the methodology is a continuous learning journey for all involved. Learn more!

FTM Projects

The FTM funds, supports, and facilitates research and advocacy for fair taxation. FTM projects enhance partner organizations’ knowledge, capability and confidence to discuss – or confront! – stakeholders on fair taxation. See our projects!

“Taxation can be a veritable tool to fight against poverty and inequality. The FTM boosted my confidence to engage with stakeholders on a broad spectrum of fiscal topics.” – FTM partner in Nigeria.

“Gender analysis in the tax system was completely new to me and greatly improved my discourse on tax justice and inequality.” – FTM Mozambique partner.

Our Impact

Where has the Fair Tax Monitor been used? 

The FTM methodology has been used, or is currently in use, in twenty countries in Asia, Africa and South America: Bangladesh, Brazil, Cambodia, Cameroon, Egypt, Ghana, Kenya, Mali, Morocco, Mozambique, Nigeria, Occupied Palestinian Territory, Pakistan, Peru, Senegal, Sierra Leone, Uganda, Tunisia, Vietnam, and Zambia.

You can find the FTM Country Reports for each of the countries where the FTM has been used on the FTM Reports page.

History of the Fair Tax Monitor

Since the pilot phase and drawing on feedback from numerous consultations, various changes have been made to improve the research framework and the methodology. Key improvements over time have been the expansion of the tax and gender analysis and the deepening of the public spending chapter. In addition, we have also expanded our toolbox by creating templates and guidelines aimed to support those working with the framework. 

Moreover, the FTM framework has been expanded with optional in-depth research and advocacy options for thematically focusing the FTM work on Taxing the Rich, Tax & Gender, and Extractives Industries.

Keeping pace with the changes that occur in the field of taxation, there has also been a number of revisions to the FTM; the first set of revisions led to the 2018 CRF and Scoring Methodology, which was used for reports written in 2018 and the first half of 2019.

The second set of revisions were carried out in mid 2019 and were used for reports written from mid 2019 until now.

In 2022, we built upon our methodology to pilot additional Tax and Gender analysis in Uganda and Zambia. At the same time, we have piloted an additional Tax and Extractives analysis in Mozambique.

Finally, since the beginning of 2019, the FTM team has also been working with Action Aid (AA), to build on each other’s expertise and to expand the number of FTM countries. 

Support for the Fair Tax Monitor

Over the years the development and implementation of the FTM has been funded by: