12-14 June, Safir Hotel, Dokki, Cairo, Egypt. Concept Note

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1 2 nd global training of the Capacity for Research and Advocacy for Fair Taxation (CRAFT) Project Introduction June, 2013 Safir Hotel, Dokki, Cairo, Egypt Concept Note Tax matters, because of the appalling tax gap. Vast resources are lost through taxes that are not collected, avoided, evaded or simply never find their way into national treasuries. Although in essence two very different global financial flows, the value of illicit financial flows and associated tax evasion lost to developing countries, substantially outweighs aid flows to developing countries. Tax matters, because it is a domain where the interest of citizens and those of the state converge, and through which the social contract ( no taxation without representation ) can be negotiated. Many citizens, however, consider tax as money that belongs to the government. Most do not yet see it as their own property for the public good. Internationally, it is increasingly acknowledged that taxation is the most sustainable and stable source of state income. It makes countries less dependent on foreign aid, Foreign Direct Investment (FDI) or loans, which are highly volatile. Moreover, mobilising domestic revenues for the provision of public goods through taxation helps to strengthen the legitimacy of the state and deepen the social contract between governments and their citizenry. Tax matters, because income inequality is relatively high. Moreover, this is seen as a real danger to the stability of countries, as witnessed in the latest upheavals in countries, like Egypt and Tunisia. Tax can have an income redistributive function, if progressive and pro poor tax regimes are put in place. Taxation can set norms, as it can be used to encourage certain behaviour for the collective good that individuals do not naturally incline to. However, many tax systems are not only by and large corrupt and ineffective, they are also unjust: instead of redistributing the wealth, they increase the income gap. So instead of promoting the common good, governments created relatively inert states, nearly without proper financial administration and responsible ownership. This explains why a lot of African citizens have a deeply rooted distrust of their states.

2 Tax matters, because transnational companies (TNCs) are offered favourable tax conditions, when they decide to invest in a certain country. In this so-called race to the bottom, countries are outplayed against each other. Also, the majority of cross-border trade and investment is routed through secrecy jurisdictions or tax havens. The absence of transparency enables tax evasion, embezzlement, insider trading, and other corrupt activities. A fair taxation system should be devoid of tax exemptions and incentives to the elite and powerful and should tackle causes of capital flight and tax evasion by transnational companies and the wealthy. Thus, tax really matters and so far, the track record in many countries has been really poor. Insufficient tax revenues have been raised to even adequately deliver the basic health and educational services let alone to stimulate socio-economic development. Representation in taxation requires that civil society actors have the necessary capacity to understand and analyse tax issues. In addition, they need to build networks and alliances to raise awareness, engage into policy advocacy and create linkages between local activities and global campaigns. About the Capacity for Research and Advocacy for Fair Taxation (CRAFT) project Oxfam Novib and TJN-A have developed a project called Capacity for Research and Advocacy for Fair Taxation (CRAFT). In this project, Oxfam Novib (ON), Tax Justice Network-Africa (TJN-A) and its partners, like AFRODAD, mobilize civil society forces in several countries in Africa, Middle East and Asia (Uganda, Mali, Senegal, Nigeria, Egypt and Bangladesh) on tax justice, with a view to achieve accountable, fair and pro-poor tax systems. This training and the project in general is supported by the International Tax Compact (ITC). The overall objective of the project is: To contribute to more democratic, accountable and responsive states in Uganda, Mali, Senegal, Egypt, Nigeria and Bangladesh by collecting more taxes that are due and using the tax revenues in a more transparent, accountable and redistributive way. Thus preventing the uncontrolled outflow of resources and widespread tax evasion, corruption and reinforcing pro-poor policies. This would decrease inequalities, and ultimately create more domestic budget space for progress towards the millennium development goals (MDGs). The specific objective is to support and strengthen the capacity of civil society organizations in Uganda, Mali, Senegal, Nigeria, Egypt, Nigeria and Bangladesh to engage with the State and effectively advocate for accountable, fair and pro-poor tax systems in order for the national Governments in these countries to increase tax revenues fairly, practice transparency and refrain from tax revenue malpractices and social injustice. Justification Years of advocacy by the Tax Justice Network (TJN), Global Financial Integrity (GFI) and others raised awareness of the magnitude of domestic tax revenue losses. A number of civil society organizations across the world has started to demand transparency on tax revenue regulation and enforcement, monitor state expenditures and denounce cases of corruption, evasion and tax injustice. Yet in general,

3 there is still a substantial lack of capacity in civil society in the technical-fiscal domain and insights and the effective advocacy skills and alliances to be fully effective. Civil society organizations in Uganda, Mali, Senegal, Nigeria, Egypt and Bangladesh and other countries are eager to acquire knowledge and awareness on the impact of unfair tax systems on nation-states and have insufficient advocacy and campaigning capacity to demand accountable, fair and pro poor tax systems. The partners to the CRAFT project from the countries above have expressed the need to be trained on various aspects of taxation at the various stakeholders meetings for the project held to date. The acquired skills will equip them to undertake more effective advocacy for fair taxation. Objectives The main objective of the capacity building aspect of the CRAFT project is to enhance technical (taxation related) and advocacy capacity of the targeted civil society organizations in order to enable them to bring about an agenda for change and mobilize public pressure for tax justice. The specific objectives of the 2 nd training will be: To provide basic insights on how taxation works; To enable participants to analyze the tax system of a selected country, propose change and stage action; To enable participants to understand international dimensions of taxation To provide practical skills on mobilization, awareness creation and advocacy on strategic tax justice issues. Proceedings The training shall last 3 days. It will be held in Cairo from the 12 th of June to the 14 th of June The training will be based mostly on CRAFT training modules 1, 2 and 3. See the programme for further information. Trainers will be drawn from various institutions working on taxation and specifically involved in the tax justice campaign such as: TJN-A, other regional or national chapters of TJN, the Tax Justice International secretariat, Revenue Authorities, Oxfam, Christian Aid, Action Aid and AFRODAD. Trainees will be representatives of the country lead partners for the CRAFT project and potential partner CSOs from the Middle East, including Morocco, Jordan, Palestine and Lebanon. Note: Various films will be screened during the training for participants to have a practical and interesting illustration of tax justice issues. Expected Outcomes 1. Increased knowledge of the dynamics of taxation; 2. A better understanding of the role of taxation in state-building; 3. A clearer picture of the different types of taxes, their modus operandi and how they are approached by various actors; 4. A better understanding of national tax architecture versus the global financial architecture;

4 5. Increased skills for tax justice advocacy at national level and practical mobilization at grassroots level. Program: Day 1: Wednesday 12 th of June Time Topic Facilitators 8h00-8h30 Registration ECESR 8h30-8h45 Welcome Remarks ECESR 8h45-9h30 Introduction of participants and Expectations Oxfam 9h30-10h00 Programme Outline TJN-A Alvin Mosioma 10h00-10h30 10h30-12h00 12h00-13h00 13h00-14h00 14h00-15h00 15h00-16h00 16h00-16h30 Session 1: Taxation and its relevance to development Session 2: Tax policy: definition, process and key players (including formulation and implementation) Lunch Session 3: Tax Justice and Domestic Resource Mobilization Session 4: Democracy, taxation, good governance and citizen participation Fanwell Bokosi Alvin Mosioma Fanwell Bokosi Khaled Ali 16h30-17h30 Sources of tax injustice and promoters Alvin Mosioma/Saviour Mwambwa 17h30-18h00 Screening of film: Inside Malaysia s shadow State (Global Witness) (15 min) Paul Groenewegen

5 Day 2: Thursday 13 th of June Time Topic Facilitator 8h30-9h00 Recapitulation Participant 9h00-10h00 Session 1: Improving tax administration Khaled Ali 10h00-10h30 10h30-11h30 Session 2: Tax Compliance and Tax Revenues Khaled Ali 11h30-13h00 International Corruption and Money Laundering Dereje Alemayehu 13h00-14h00 14h00-15h00 15h00-16h00 16h00-16h30 16h30-17h30 Lunch The National Tax System and the Global Financial Architecture Screening of film The Tax Free Tour (50min) and plenary discussion Carrying Out Effective Tax Justice Advocacy Using the Power Analysis Tool Dereje Alemayehu Paul Groenewegen TBA Day 3: Friday 14 th of June Time Topic Facilitator 8h30-9h00 Recapitulation Participant 9h00-10h30 Session 1: Mobilization and Awareness Raising Heba Khalil/Savior Mwamba 10h30-11h00 11h00-13h00 Session 1 (continued) Heba Khalil/Savior Mwamba 13h00-14h00 Lunch 14h00-15h00 Session 2: Tax Justice Advocacy Alvin Mosioma 15h00-16h00 Session 2 (continued) Alvin Mosioma 16h00-16h30

6 16h30-17h30 Session 3 Tax Justice Advocacy Activities Saviour Mwambwa 17h30-17h45 Screening of videoclip Justicia Fiscal Republica Dominicana El Homiguero (5 min) Paul Groenewegen 17h45-18h00 Closing and evaluation Alvin Mosioma Optional dinner by the Nile ECESR

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