Research on taxation has developed at a rapid pace. From being an issue of concern to a select group of economists, the field has evolved to include social and political perspectives, and the crucial role of taxation in state building. The aims of the In this way, the network contributed to mutual improvements of research, policy and citizen engagement within the topic of taxation and capital flight. The purpose of the third phase of the network has therefore been to continue to facilitate interaction across academic and geographical boundaries and bring together researchers, policymakers and civil society working on issues related to taxation and capital flows in developing countries, with a particular focus on Sub-Saharan Africa. Through the organization of seminars, conferences, panel debates, pod-casts and publishing condensed and accessible research briefs and blog posts, the network facilitated discussions and exchange of experiences, with the goal of creating and sharing knowledge to strengthen domestic resource mobilization in developing countries, and contribute to the shaping of new international research agendas. The network has been organized between NUPI (Research Professor Morten Bøås), CMI (Research Professor Odd-Helge Fjeldstad) and Tax Justice Network-Norway (CEO Andreas Fjeldskår) with satellites to other research environments in Norway that conducts research on the relationship between taxation, capital flight, and development. In Africa the following institutions has been affiliated with the network: ARGA / ARDOA (Burkina Faso, Côte d’Ivoire, Mali, Niger and Senegal), ATI (South Africa), and Mzumbe University Dar es Salaam College (Tanzania).
The main outcome of TaxCapDev has been the organising of four larger conferences between 2022 and 2025. The conference ‘Power and Politics – Perspectives on Taxation and State Building in Africa’ took place in Bergen 1–2 September 2022 to kick off the third face of TaxCapDev. The conference established a platform for exchange of knowledge and experiences to explore new and more nuanced perspectives on the tax for development agenda. It brought together international researchers, civil society actors, and tax officials. In 2023, the network organised two back-to-back conferences in Africa. In cooperation with the World Bank, TaxCapDev organised a conference on taxation in fragile states in Dakar, Senegal, 22-23 November 2023. The conference involved about 30 participants from research institutions in Norway and West Africa, tax and public finance officers from several West African and Sahel countries, civil society organizations, and the World Bank. In cooperation with Zanzibar Revenue Authority, TaxCapDev organised a conference on Perspectives on tax policy reforms and tax compliance in Africa in Zanzibar, 27-28 November 2023. The conference involved about 50 participants from research institutions in the Global North and South, tax administrations in Africa and Norway, business associations in Tanzania, aid agencies, civil society organizations and Tanzanian media. The network organised a final conference – Revisiting the past, looking to future – Moving beyond the fiscal contract? – in Oslo, 21-23 October. The conference brought together international scholars, civil society, the World Bank and the Norwegian Tax Administration with the aim of staking stock of the insights gained from a decade of TaxCapDev’s work and charting the next generation of research on taxation, governance, and development.
Impact
The network’s conferences were particularly important arenas for knowledge exchange. The Dakar conference on taxation in fragile states excelled in promoting dialogue and new professional relationships across national tax and research communities in West Africa, including bridging the anglophone-francophone divide. Likewise, the conferences in Bergen and Zanzibar brought together a wide range of stakeholders, including researchers from multiple disciplines and regions, tax administrations, business associations, development actors, journalists, and civil society organisations. In Zanzibar, the conference contributed to public debate by engaging journalists and generating national media coverage. The final conference in Oslo contributed to summing up the lessons learned from over a decade of research and collaboration, as well as agenda-setting on the linkages between taxation, governance, and development beyond the lifespan of TaxCapDev. All TaxCapDev activities also contributed to capacity building by involving early-career researchers in international research and policy dialogues.
Mobilising domestic revenue is crucial for a government’s ability to make investments that foster social and economic development and is an integral part of the Sustainable Development Goals. Taxation is therefore recognised as a key component in state building by providing the resources needed to fund core state activities as well as constituting the foundation of a social contract between citizens and the state. As a consequence of the Covid-19 pandemic, taxation has become an even more important, but also more challenging issue for African and other developing country governments. How to improve taxation and prevent illicit capital flows are therefore questions of great importance as the answers can shape the policies needed to spur sustainable growth. If this is to happen, knowledge sharing, discussions, and interactions between different types of stakeholders is needed. The purpose of the third phase of the TaxCapDev network is to facilitate such interaction and continue to bring together researchers, policymakers and civil society working on issues related to taxation and capital flows in developing countries, with a particular focus on Sub-Saharan Africa (SSA). Through the organisation of seminars/webinars, conferences, workshops, panel debates, pod-casts and by publishing condensed and accessible research briefs and blog posts, the network aims to facilitate discussions and exchange of experiences, with the goal of creating and sharing knowledge to strengthen domestic revenue mobilisation in developing countries, and also to contribute to the shaping of new international research agendas.
