FTM Methodology

Methodology of the Fair Tax Monitor

The Fair Tax Monitor methodology offers a comprehensive list of questions designed to assess fair taxation in any country. Each question and topic is accompanied by detailed explanations and additional resources, providing researchers with a thorough understanding of the relevant subjects.

The FTM tools are made up of:

  • A Common Research Framework (CRF), along with research guidelines.
  • A quantitative scoring methodology.
  • Advocacy & Campaigning templates and guidelines.
  • Different options for thematically focusing the FTM work on Tax & Gender, Taxing the Rich or Extractive Industries.
  • A French translation of all documents.


The methodology of the Fair Tax Monitor has been developed through a participatory process involving teams in various countries, such as Uganda, Zambia, Nigeria, Mozambique, Ghana, Egypt, Senegal, Bangladesh, Pakistan, Kenya and the Netherlands. Oxfam Novib, TJN-A, and partners are continuously expanding and improving the Common Research Framework (CRF) and supporting tools to enable civil society organizations in different countries to produce national FTM reports and use these for in-depth capacity building and advocacy work.

The Common Research Framework and supporting tools

The Methodology has been developed and rooted in the Common research Framework (CRF). The CRF presents a comprehensive list of topics to study when conducting research on fair taxation at a national level. It breaks down each topic into specific questions that researchers answer to uncover relevant information regarding fair taxation. Each topic and question comes with explanations, tools and resources to enable a better understanding of challenges related to fair taxation.

The CRF can be used to gather qualitative and quantitative information in a standardized manner: using the CRF enables all those working on FTM projects to develop comprehensive analyses of fair taxation, but also – in time – to more easily compare findings between countries, or progress throughout the years.

The CRF includes a guiding document, a scoring sheet, and a Gender & Tax Annex. The guiding document provides background information and guidelines for the whole research process. It also divides topics into specific research analysis questions that can be answered in order to develop a comprehensive lookout on a country’s tax fairness, and underlying challenges and factors. The CRF is divided into 6 chapters which cover the main components of a fair fiscal system and 2 additional thematic chapters (Taxing the Rich and Extractive Industries) that may be used in the development of a thematic report. Additional questions are also available for thematic reports focusing on Gender & Taxes.

Scoring sheet

The methodology and tools of the Fair tax Monitor are open source: this means that you can use any and all documents here for your own research on fair taxation. You can also contact us if you have questions or suggestions concerning the FTM methodology. Nevertheless, only teams who have a contract with us and have worked in close cooperation with us throughout the whole process of writing the FTM report can use the logos of Make Tax Fair, Oxfam and TJNA.