This page profiles twenty TAI core member donor grantees committed to greater transparency and accountability of international tax, providing an overview of their work and highlighting how it contributes to the broader tax justice agenda.  There are, of course, many more organizations doing important work on the tax agenda, but we wanted to begin by featuring a representative group covering central elements of the funder’s tax-related portfolios. Click on the organization’s name to learn more about what each grantee does and how it relates to TAI’s theory of change, or on the subject area to learn more in the tax ecosystem map.

Accountability Lab

Accountability Lab is a civil society organisation based in Washington D.C. It’s aim is to support a new generation of active citizens and responsible leaders around the world. It engages in campaigning, capacity building and supports citizen mobilization and participation efforts at global levels.

Accountability Lab is funded by Open Society Foundations. This grant supports their accountability incubator in Pakistan and Nepal - through which Accountability Lab provides training, mentoring and seed funding to change-makers in the accountability space. In Liberia, the OSF grant supports Integrity Idol a TV and radio show to find and celebrate honest government officials, and a tax outreach campaign through which Accountability Lab is engaging Liberian citizens around tax issues through art, media, sport and film. OSF have also provided a new grant specifically for monitoring, evaluation and learning - to help share knowledge across countries and support adaptive learning in the transparency and accountability space. 

Connection to Pathways to Change

By supporting Accountability Lab's work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased capacity of CSOs to monitor budgets and service delivery and to link budget and tax work
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Increased citizen participation and oversight of revenue raising and public spending

African Tax Administration Forum (ATAF)

The African Tax Administration Forum is a pan-African body headquartered in Pretoria, South Africa. ATAF provides an important, collective voice for African countries in regional and global platforms, and thereby contributes to, and influences, the international tax dialogue to the benefit of the African continent. Its approach mainly focuses on advocacy as well as the provision of capacity building and technical assistance across the region.

ATAF is supported by two TAI donor members – Hewlett Foundation and Open Society Foundations. This funding supports ATAF’s strategic plan which is focused on building more efficient and effective tax administrations in order to boost tax collection, reduce illicit financial flows, support inclusive development, eradicate fiscal corruption and enable participation by African countries in regional and global tax dialogues.

Connection to Pathways to Change

By supporting African Tax Administration Forum (ATAF)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to monitor budgets and service delivery and to link budget and tax work
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Increased capacity of developing country tax authorities
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax authorities more effective in administration, collection and enforcement
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

FACT Coalition

The Financial Accountability and Corporate Transparency (FACT) Coalition is a non-partisan alliance of more than 100 state, national and international organizations, based in Washington D.C. It works towards a fair tax system that addresses the challenges of a global economy and promotes policies to combat the harmful impacts of corrupt financial practices. It conducts research, advocacy and campaigning and works at both global and national levels.

The FACT Coalition receives funding from Ford Foundation and Open Society Foundations. Ford Foundation provides core support for the coalition, while Open Society Foundations provides support for state-based partner work and constituency outreach.

Connection to Pathways to Change

By supporting FACT Coalition's work, TAI donors aim to contribute to:
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Increased engagement with businesses and investors on responsible tax practices
  • Increased media coverage and investigative journalism on tax, illicit financial flows
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax and beneficial ownership transparency standards improve
  • Business leaders and investors increasingly take public stances on responsible tax practices

Financial Transparency Coalition (FTC)

The Financial Transparency Coalition (FTC) is a global coalition whose aim is to curtail illicit financial flows through the promotion of a transparent, accountable and sustainable financial system that works for everyone. It works at global, regional and national levels, conducting research and advocacy, as well as supporting capacity building of civil society and media. The FTC conducts research and generates intellectual capital around financial transparency issues. Its active advocacy pushes are in the areas of beneficial ownership, country-by-country reporting, and automatic exchange of information, in addition to the reform of the gatekeepers of illicit financial flows and the global institutional financial architecture itself. 

The FTC has received funding from all 4 TAI donor members. Currently both Ford Foundation and Hewlett Foundation, provide unrestricted funding to FTC giving core support to all aspects of their strategic plan.

Connection to Pathways to Change

By supporting Financial Transparency Coalition (FTC)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Development of open data standards, infrastructure, platforms
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax and beneficial ownership transparency standards improve
  • Business leaders and investors increasingly take public stances on responsible tax practices
  • More equitable international tax rules developed and under negotiation internationally

Global Alliance for Tax Justice (GATJ)

The Global Alliance for Tax Justice is a global network organization with a decentralized secretariat. It is an alliance of 5 regional networks of Africa, Latin America, Asia-Australia, North America and Europe, which collectively represent hundreds of organisations in over 60 countries. It campaigns for multinationals to pay their fair share of tax, for a global tax body under the auspices of the UN, for gender and tax justice and for more progressive tax and fiscal policies. Its approach relies on advocacy and campaigning, as well as capacity building and citizen mobilization. GATJ works at global, regional and national levels.

GATJ is currently funded by Ford Foundation and Open Society Foundations. Ford Foundation provided an initial one-year grant in 2017 to help GATJ develop its long-term strategy and organizational vision. It is now providing support through 2018/19 for GATJ's advocacy and campaigning activities. Funding from Open Society Foundations for 2017-18 is enabling staff to increase priority work with members and allies to expand the reach and effectiveness of GATJ’s ‘Multinationals Pay Your Share!’ campaign, and for GATJ to develop greater capacity for long-term growth and sustainability.

Connection to Pathways to Change

By supporting Global Alliance for Tax Justice (GATJ)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased capacity of CSOs to monitor budgets and service delivery and to link budget and tax work
  • Increased capacity of CSOs to engage on natural resource governance (especially tax-related elements)
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Increased capacity of developing country tax authorities
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Countries reform governance of extractives (revenue and transparency)
  • Tax and beneficial ownership transparency standards improve
  • Business leaders and investors increasingly take public stances on responsible tax practices
  • Increased citizen participation and oversight of revenue raising and public spending
  • More equitable international tax rules developed and under negotiation internationally
  • Open contracting increasingly linked to tax practices of businesses
  • Tax authorities more effective in administration, collection and enforcement
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

Global Financial Integrity (GFI)

Global Financial Integrity is a research and advisory organization, based in Washington D.C. which produces high calibre analyses of illicit financial flows (IFFs) and related tax losses. It advises developing country governments on effective statutory and regulatory solutions, provides governments with a database tool to curtail trade-based IFFs and promotes pragmatic transparency measures in the international financial system as a means to global development and security. GFI works at global, regional and national levels and is involved in research, advocacy and campaigning as well as capacity building and the provision of technical assistance. As well as providing advisory services to governments, it frequently provides technical expertise to multilateral institutions such as the OECD, World Bank, IMF, UNECA, UNDP, the European Parliament and FATF, as well as to other interested parties such as The B Team and the World Economic Forum.

GFI receives funding from the Ford Foundation. Over a two-year period, this funding will enable GFI to conduct research and analysis of the magnitude of IFFs in six developing countries (South Africa, Nigeria, Kenya, Egypt, India and Indonesia) and to publish a report estimating the revenue loss (due to lost income and VAT taxes as well as uncollected customs duties) suffered by governments. The analysis will include the most recent year for which complete data is available in order to provide to CSOs, the media and governments the most up to date analysis of domestic revenue loss. These reports also aim to increase coverage of the issue, as well as increasing awareness of the magnitude of the problem, and as such are a key support to advocacy for substantial change.

Connection to Pathways to Change

By supporting Global Financial Integrity (GFI)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Increased citizen participation and oversight of revenue raising and public spending
  • Tax authorities more effective in administration, collection and enforcement

Global Witness

Global Witness is an NGO based in London. Many of the world’s worst environmental and human rights abuses are driven by the exploitation of natural resources and corruption in the global political and economic system. Global Witness is campaigning to end this. They carry out hard-hitting investigations, expose these abuses, and campaign for change. They are independent, not-for-profit, and work with partners around the world doing research, advocacy, campaigning, capacity building and supporting citizen mobilization and participation processes. Their work spans global, regional, national and sub-national levels.

Global Witness is funded by all four TAI donor members. Ford Foundation, though its BUILD program provides an organizational development grant as well as unrestricted core support for Global Witness’ worldwide human rights program. Hewlett Foundation’s grant supports the promotion of transparency and accountability in the extractive and financial sectors. The Omidyar Network provides unrestricted core support with a focus on achieving key (global and national) metrics for anti-corruption work across a number of countries, and for building Global Witness’ technology and communications capacity. Open Society Foundations also provide unrestricted core support.

Connection to Pathways to Change

By supporting Global Witness's work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on natural resource governance
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Development of open data standards, infrastructure, platforms
  • Increased media coverage and investigative journalism on tax, illicit financial flows
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Countries reform governance of extractives (revenue and transparency)
  • Tax and beneficial ownership transparency standards improve
  • Increased citizen participation and oversight of revenue raising and public spending

Independent Commission for the Reform of International Corporate Taxation (ICRICT)

The Independent Commission for the Reform of International Corporate Taxation (ICRICT) is a group of leaders who aim to promote the debate about reforming international corporate tax rules through a wider and more inclusive global discussion than is possible through any existing forum. It considers reforms from the perspective of global public interest rather than national advantage and seeks fair, effective and sustainable tax solutions for development. The Commissioners are based in 9 different countries and the Commission conducts research and advocacy at the global level.

ICRICT is supported by the Ford Foundation. The Ford Foundation grant supports four key ICRICT objectives:

  • to provide significant exposure and stimulate debate amongst both policymakers and the wider public in developed and developing countries on alternatives to the status quo regarding the taxation of global corporations;
  • to recommend policy measures for reform and better institutional arrangements to strengthen international tax cooperation and ensure an appropriate level of tax revenues from multinational corporate profits;
  • to promote participation and engagement from developed and developing countries on a more equal footing regarding matters of global tax governance;
  • to stimulate initiation of partnerships between groups of countries interested in advancing policy proposals for global tax reform.

Connection to Pathways to Change

By supporting Independent Commission for the Reform of International Corporate Taxation (ICRICT)'s work, TAI donors aim to contribute to:
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • Increased engagement with business and investors on responsible tax practices
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Business leaders and investors increasingly take public stances on responsible tax practices
  • More equitable international tax rules developed and under negotiation internationally

International Budget Partnership (IBP)

The International Budget Partnership is a network organization based in Washington D.C. It invests in citizen capacity to understand and analyse budgets, to participate in the budget process and to advocate for changes in budget policies that transform lives. It works to make governments more transparent, accountable and responsive to the needs and priorities of the people, especially the poor and marginalised. It works at global, national and sub-national levels and is involved in research, advocacy and capacity building and learning. 

The IBP receives funding from three TAI donor members: Ford Foundation, Hewlett Foundation and Open Society Foundations. The three foundations provide general support to IBP’s work to make public finance systems worldwide more transparent, participatory and accountable. Core grants enable work in four interlinked areas combining civil society pressure at country level with pressure from international institutions for more responsive budgeting. The four areas are: Building organisations; Opening budgets; Establishing global norms; and Learning what works. IBP is in the process of developing its next strategic plan, to be completed in mid-2018, and will include an increased emphasis on promoting greater equity in country tax policies and administration. 

Connection to Pathways to Change

By supporting International Budget Partnership (IBP)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased capacity of CSOs to monitor budgets and service delivery and to link budget and tax work
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Development of open data standards, infrastructure, platforms
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Tax and beneficial ownership transparency standards improve
  • Increased citizen participation and oversight of revenue raising and public spending
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) is a policy research network based at the Institute for Development Studies in the UK. It is dedicated to improving the quality of tax policy and administration in developing countries, with a special focus on sub-Saharan Africa. It aims to make tax systems more conducive to pro-poor economic growth and good governance by generating and disseminating policy-relevant research in close coordination with African partners, and building African research capacity in the area of taxation. 

The ICTD is currently funded by Open Society Foundations. The focus of the grant is on the actual and potential links between taxation and accountability at the local and national levels in West Africa. The ICTD is conducting a small scoping study in Ghana and Sierra Leone to explore how far it is possible to derive conclusions about potential messages for: governments and donors; civil society; and researchers in this area.

Connection to Pathways to Change

By supporting International Centre for Tax and Development (ICTD)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased capacity of CSOs to monitor budgets and service delivery and to link budget and tax work
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Increased capacity of developing country tax authorities
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Increased citizen participation and oversight of revenue raising and public spending

Open Contracting Partnership

The Open Contracting Partnership is a non profit organisation based in Washington D.C. Its general aim is to open up public contracting through disclosure, data and engagement so that the huge sums of money involved are spent honestly, fairly and effectively. It engages mainly in advocacy and capacity building and the provision of technical assistance, working at global, regional, national and down to sub-national levels. The Open Contracting Partnership is currently funded by Hewlett Foundation, Omidyar Network and Open Society Foundations, with all three TAI donor members providing general funding to support OCP’s core operations.

Connection to Pathways to Change

By supporting Open Contracting Partnership's work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Development of open data standards, infrastructure, platforms
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Increased disclosure of fiscal data at country level, including in open data formats

Oxfam America

Oxfam America is an international anti-poverty NGO based in Boston with a large policy-advocacy office in Washington D.C. It aims to create lasting solutions to poverty, hunger and social injustice. It works with the Oxfam global confederation at global, regional and national levels, doing and supporting research, advocacy, campaigning, capacity building and citizen mobilization and participation programs.

Oxfam America, as well as other Oxfam affiliates, is supported by Ford Foundation, Hewlett Foundation and Open Society Foundations. From Ford Foundation it has received a grant over two years for general support for its global Accountable Development Finance program promoting transparency and citizen power in public finance and public resource decision-making. Tax work includes support for a corporate tax advisor and engagement with US corporations on their tax policies, including positions on public country by country reporting (CBCR) and use of tax havens. The program includes a focus on achieving public CBCR directly with companies, the adoption of public policies in the US and the EU, as well as supporting popular campaigns on tax justice issues in developing countries with a particular focus on extractives.

The Hewlett Foundation provides general support also to the Accountable Development Finance program. The grant supports country level work on improving tax collection and administration in the extractive industries, as well as global work related to improving strategies for domestic resource mobilization. The Hewlett Foundation also supports new work building bridges between fiscal justice / tax transparency groups and women’s groups related to extractives industry taxation and revenue use and "follow the money work" in West Africa and South Africa. Open Society Foundations supports the Accountable Development Finance program, focused on work at the country level on tax transparency and campaigning on tax justice issues related to extractives industries as well as Oxfam's global Commitment to Reducing Inequality Index which looks at country-level tax policies and how they impact inequality. 

Connection to Pathways to Change

By supporting Oxfam America's work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased capacity of CSOs to monitor budgets and service delivery and to link budget and tax work
  • Increased capacity of CSOs to engage on natural resource governance (especially tax-related elements)
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Increased capacity of developing country tax authorities
  • Increased engagement with business and investors on responsible tax practices
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Countries reform governance of extractives (revenue and transparency)
  • Tax and beneficial ownership transparency standards improve
  • Business leaders and investors increasingly take public stances on responsible tax practices
  • Increased citizen participation and oversight of revenue raising and public spending
  • More equitable international tax rules developed and under negotiation internationally
  • Open contracting increasingly linked to tax practices of businesses
  • Tax authorities more effective in administration, collection and enforcement
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

Publish What You Pay (PWYP)

Publish What You Pay (PWYP) is a global coalition of more than 700 member organizations advocating for transparency, accountability, and good governance in the extractive sector, so that oil, gas and mining revenues improve the lives of women, men and youth in resource-rich countries. It is a network organization working at global, regional, national and sub-national levels, with a small decentralized Secretariat coordinating the work of members. It conducts research, advocacy and campaigning, and provides capacity building and supports citizen mobilization and participation in resource-rich countries.

PWYP receives funding from three TAI donor members. Omidyar Network provides general operating support as well as project funding for mandatory disclosure work to protect and improve upon the existing standard, to increase data use and to identify and maximise the opportunities for legislation in new markets. Hewlett Foundation and Open Society Foundations provide general operating support to the coalition.

Connection to Pathways to Change

By supporting Publish What You Pay (PWYP)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased capacity of CSOs to engage on natural resource governance
  • Increased awareness and citizen engagement with governments and businesses on tax
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Development of open data standards, infrastructure, platforms
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Countries reform governance of extractives (revenue and transparency)
  • Tax and beneficial ownership transparency standards improve
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

South Centre

The South Centre is an intergovernmental think tank based in Geneva. It supports the efforts of developing countries to engage in the international arena, providing technical assistance to countries as part of this process. It mainly conducts research and provides capacity building and technical assistance to developing countries. It works at global, regional and national levels. The South Centre currently receives funding from Ford Foundation and Open Society Foundations, to help build and support the network of developing country officials with regard to tax policy and international tax cooperation.

Connection to Pathways to Change

By supporting South Centre's work, TAI donors aim to contribute to:
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Development of open data standards, infrastructure, platforms
  • Increased capacity of developing country tax authorities
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Countries reform governance of extractives (revenue and transparency)
  • Tax and beneficial ownership transparency standards improve
  • More equitable international tax rules developed and under negotiation internationally
  • Tax authorities more effective in administration, collection and enforcement
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

Tax Justice Europe (TJ-E)

Tax Justice Europe (TJ-E) is a network that aims for a world where transparency and fair tax policies counteract inequalities and generate the public funding needed to ensure human rights, including the rights of women, environmental protection and high quality public services for all. TJ-E is the European member of the Global Alliance for Tax Justice and works for transformative, yet specific changes to global and European policies, institutions, rules and structures. TJ-E works at global, regional and national levels. It is involved in research, advocacy, campaigning, capacity building and citizen mobilization efforts. Outreach to new actors is also a key element of TJ-E’s approach. Although the network already works closely with trade unions, it continues to cultivate relationships with new potential allies such as environmental groups, online movements and research organizations amongst others.

Open Society Foundations currently fund Eurodad to carry out the secretariat function of TJ-E. Their grant supports a project focused on reforming tax and transparency rules in Europe to prevent international tax dodging. The project includes network coordination, joint media work, research and reports, as well as some support for capacity development of campaigners in key countries.

Connection to Pathways to Change

By supporting Tax Justice Europe (TJ-E)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Increased engagement with business and investors on responsible tax practices
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax and beneficial ownership transparency standards improve
  • Business leaders and investors increasingly take public stances on responsible tax practices
  • More equitable international tax rules developed and under negotiation internationally

Tax Justice Network (TJN)

Tax Justice Network is an independent international network based in the UK. It is dedicated to high-level research, analysis and advocacy in the area of tax and financial regulation, including the role of tax havens. TJN analyses the harmful impacts of tax evasion, tax avoidance and tax competition; supports the engagement of citizens, CSOs and policymakers towards a more just tax system; and pursues systemic change addressing the structural inequalities between and within countries. TJN is involved in research, advocacy, campaigning, capacity building and citizen mobilization, working at global, regional, national and sub-national levels.

The work of TJN is currently supported by Ford Foundation. Ford Foundation provides support for organisational strengthening (via its BUILD programme) and core funding that is being used across a range of key initiatives, including to support more coordinated strategic thinking across the tax justice ecosystem. Previously Omidyar Network has also provided start-up funding for Open Data for Tax Justice, a hub run by TJN in coordination with Open Knowledge International.

Connection to Pathways to Change

By supporting Tax Justice Network (TJN)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Development of open data standards, infrastructure, platforms
  • Increased media coverage and investigative journalism on tax, illicit financial flows
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax and beneficial ownership transparency standards improve
  • More equitable international tax rules developed and under negotiation internationally
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

Tax Justice Network-Africa (TJN-A)

Tax Justice Network Africa (TJN-A) is a pan-African organisation based in Kenya. It is a network of 29 members spanning 16 African countries. Its mission is to spearhead tax justice efforts in Africa by enabling citizens and institutions to advocate for equitable tax systems. Through its Nairobi Secretariat, TJN-A collaborates closely with its member organizations and other civil society partners across Africa. It focuses on both curbing illicit financial flows and promoting progressive taxation. TJN-A also plays a leading role in global coalitions committed to tackling the phenomena of global tax avoidance and evasion and achieving fundamental reforms of the current global financial architecture. It is a member of both the Global Alliance for Tax Justice and the Financial Transparency Coalition. Its approach includes policy research, advocacy and campaigning, as well as capacity building and citizen mobilization. TJN-A works at global, regional and national levels.

TJN-A is currently funded directly by Ford Foundation, Hewlett Foundation and Open Society Foundations, as well as indirectly from TAI donors via the Financial Transparency Coalition. Ford Foundation is providing core support to enable institutional strengthening. Hewlett Foundation is supporting TJN-A’s large capacity building programme including its annual Tax Justice Academy and its media training programme for investigative journalists across Africa. It also provides support to the secretariat's staffing and administration functions, to help build secretariat capacity to administer and support the network. Open Society Foundations support TJN-A in its work with 5 national level tax justice platforms: Uganda, Tanzania, Ghana, Nigeria and Zambia. This grant enables TJN-A to provide tailored support to members in these countries for their own network-building, policy, advocacy and campaigns activities. This work covers a variety of themes related to national taxation agendas including tackling harmful tax incentives, reforming extractives’ taxation and tax and investment issues including double taxation agreements.

Funding received from TAI via the Financial Transparency Coalition supports TJN-A’s work on tax transparency standards - including public beneficial ownership - as well as supporting TJN-A’s work on its broad illicit financial flows and international tax rules agenda. This support has been important in helping TJN-A participate effectively in global policy debates and forums in relation to achieving fairer tax rules and better global tax governance.

Connection to Pathways to Change

By supporting Tax Justice Network-Africa (TJN-A)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on fiscal governance issues
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax and beneficial ownership transparency standards improve
  • Increased citizen participation and oversight of revenue raising and public spending
  • More equitable international tax rules developed and under negotiation internationally
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

The B Team

The B Team is a unique global partnership of 25 visionary leaders from business and civil society working together to catalyse a better way of doing business for the wellbeing of people and planet. It is an advocacy organisation, headquartered in New York. It conducts research and advocacy and works at global and national levels. Its approach also includes ‘leading by example’ through its demonstration projects, working with companies to give credibility and power to their advocacy efforts and to raise the bar on business behaviours.

The B Team receives support from 3 TAI donor members: Ford Foundation, Hewlett Foundation and Omidyar Network. Ford Foundation provides core funding for the organisation supporting staff, leader engagement and key initiatives. Hewlett Foundation provides programmatic funding to support work to accelerate open contracting, promote responsible tax practices and develop private sector engagement and support on open government and civic rights. The Omidyar Network provides programmatic funding to support work to end anonymous companies and accelerate open contracting. Both Omidyar Network and Hewlett Foundation’s programming funding supports advocacy efforts, coalition building with business and civil society, leading by example, research, publications and communications.

Connection to Pathways to Change

By supporting The B Team's work, TAI donors aim to contribute to:
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Broader alliances/platforms working on tax issues
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Development of open data standards, infrastructure, platforms
  • Increased engagement with business and investors on responsible tax practices
  • Increased media coverage and investigative journalism on tax, illicit financial flows
  • Inclusion of southern voices in international tax dialogues
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Clearer shared understanding of problems related to global taxation and illicit financial flows
  • Increased disclosure of fiscal data at country level, including in open data formats
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax and beneficial ownership transparency standards improve
  • Business leaders and investors increasingly take public stances on responsible tax practices
  • Open contracting increasingly linked to tax practices of businesses
  • Equitable tax policy reforms and more effective domestic resource mobilization strategies developed

Transparency International (TI)

Transparency International (TI) is a global network organization based in Berlin. Its aim is to stop corruption and promote transparency, accountability and integrity at all levels and across all sectors of society. It conducts research, undertakes advocacy and campaigning, as well as providing capacity building and supporting citizen mobilization and participation. It works at global, regional, national and sub-national levels.

TI is currently funded by three TAI donor members. Hewlett Foundation funding supports a program to engage business in the advancement of global standards to stop corrupt money flows, via engagement particularly with the real estate and accounting sectors with regard to implementing Anti-Money Laundering practices. Funding from Omidyar Network supports work in relation to global anti-corruption standards, the use of open data and tech solutions as an effective anti-corruption tool and support for TI-UK’s organizational development. Omidyar Network also support TI’s regional advocacy in Europe - both influencing the EU institutions and at national level in member states - in relation to the legislative process on public Country-by-Country Reporting, as well as their open data and corporate accountability work. Funding from Open Society Foundations supports work in West Africa to strengthen youth engagement and leadership in fighting corrupt practices and contributing to effective economic and democratic governance.

Connection to Pathways to Change

By supporting Transparency International (TI)'s work, TAI donors aim to contribute to:
  • Increased capacity of CSOs to engage on natural resource governance (especially tax-related elements)
  • Increased adaptive learning on what approaches work for accountability, transparency, domestic resource mobilization
  • Increased awareness and citizen engagement with governments and businesses on tax
  • More and better evidence on: illicit financial flows, corporate tax practices, failure of tax rules
  • More commitments on tax and beneficial ownership transparency in place
  • Increased media coverage and investigative journalism on tax, illicit financial flows
And in supporting this work, TAI donors aim to deliver outcomes such as:
  • Governments implement new strategies to combat illicit financial flows and tax evasion
  • Tax and beneficial ownership transparency standards improve
  • Business leaders and investors increasingly take public stances on responsible tax practices
  • Increased citizen participation and oversight of revenue raising and public spending