Tax authorities have begun to publish information through media and tax hubs, although the quality, integrity and relevance of the data is questionable. While such information could be important to ensure that the authorities are held accountable, the public remains disempowered to take any relevant action.

In Senegal, various reforms have been passed to improve the transparency of the tax system (e.g. publication of revenues forgone due to tax exemptions). However, the changes are not fully reflected in practice. There is therefore a necessity to adopt a law ensuring access to information that would strenghten the citizens' rights to information.

Bangladesh is lacking a meaningful mechanism to involve citizens in the policy making processes and provides only limited information about the tax system to the public. The government agencies need to ensure openness, reliability and timeliness of the tax related data and publish them in a user friendly manner. Without publicly available data on tax systems, it is difficult for the citizens and the civil society organizations to hold their government accountable.

There is a very limited role of the civil society to participate in the formulation of the revenue policies as the government is not supportive of including citizens in the decision making process. Significant improvements need to be made in terms of information availability. The financial affairs of state owned enterprises in particular lack transparency.

Revenue generated statistics are available on the websites of the national tax body. Yet, not all budget documents are not publicly available or published in a timely manner, which raises integrity concerns. Procedures and eligibility for tax incentives and exemptions are contained in various tax laws, but their implementations are shrouded in secrecy. 

The administration of the tax system in Palestine still lacks sufficient transparency and accountability, and escapes effective institutional oversight. Companies and individuals often succeed, through designated accountants, in benefitting from loopholes in the tax system to pay lower taxes than they should.    

Participation of people and social organizations in the formulation and implementation of tax policies is limited. Additionally, corruption remains a matter of concern, as well as budget disclosure transparency.