Fair Tax Monitor

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Paper publication date: 
Monday, January 21, 2019

The Fair Tax Monitor project was started in December 2014 by Oxfam Novib and Tax Justice Network—Africa (TJN-A), in collaboration with partners from Bangladesh (SUPRO), Pakistan (Indus Consortium), Senegal (Forum Civil) and Uganda (SEATINI). The Fair Tax Monitor (FTM) is an evidence-based tool identifying key bottlenecks in tax systems while providing evidence for advocacy. Its standardized methodology allows for comparisons of tax policies and practices across countries. The study relied mainly on a literature review of relevant documents and analysis of secondary data guided by the Common Research Framework (CRF) methodology.

Several research questions guided the CRF review and analysis of data from which this report was generated. This report mainly covers FYs 2014/15 - 2017/18, although in some sections FY    2018/19 is included.