The ATI and the tax era of development: insights from the 2025 General Assembly
Fittingly in Addis Ababa, where the Addis Tax Initiative (ATI) was launched 10 years ago during the Third International Conference on Financing for Development (FFD3), the 2025 ATI General Assembly brought together over 75 participants on site and more than 50 online. From 22 to 24 July, the key governance event of the initiative provided a platform for ATI members to reflect on progress, exchange knowledge, and discuss emerging priorities in domestic revenue mobilisation (DRM) following the launch of ATI’s Seville Declaration on DRM at FFD4.
The event underscored the importance of turning the vision of the Seville Declaration on DRM into concrete actions to foster fair, inclusive tax systems capable of financing development priorities, and to support the implementation and monitoring of the Compromiso de Sevilla, as part of the Sevilla Platform for Action.
A deep dive into the Seville Declaration
A central focus of the General Assembly was an in-depth look at the Seville Declaration on DRM. Participants revisited the process behind its development and explored its content through presentations by Alistair Lobo and John Ikata on behalf of the ATI post-2025 Task Force. An interactive gallery walk then gave members the opportunity to examine the Declaration’s four priority actions and their implications. In the following days, the Consultative Group meetings focused on practical measures and approaches to put these priority actions into practice.
Advancing progressive taxation
A panel on progressive taxation highlighted practical experiences from ATI partner countries – Liberia, the Philippines, and Pakistan – as well as insights from academia and regional tax organisations in promoting equity in DRM. The discussion emphasised the importance of effectively taxing high-net-worth individuals (HNWIs) to build sustainable tax systems and strengthen the social contract. Dr. Wilson Prichard, from the Local Government Revenue Initiative (LoGRI), underscored property taxes as a strategic tool for wealth taxation at the local level. The session also showcased perspectives from African countries, presented by ATAF, and the work of the Global Solidarity Levies Task Force, which explored how progressive international levies on aviation, financial transactions, and maritime carbon could unlock significant resources for climate adaptation and resilience in Africa.
Tackling informality with evidence-based approaches
A technical session on the taxation of the informal economy examined the limitations of traditional measures to broaden the tax base, such as mass registration campaigns and presumptive regimes, which research has shown to be frequently ineffective and regressive, disproportionately affecting low-income groups while generating minimal revenue. The session underscored evidence-based strategies as critical to avoid ineffective or unfair policies and to ensure that formalisation efforts contribute to broader social and economic developmental goals, such as providing social protection, supporting the growth of small business, and enhancing tax education.
Mining sector and tax revenue losses
Another session addressed tax revenue losses in the mining sector, highlighting challenges posed by corporate tax avoidance and the illicit artisanal gold trade. In the formal sector, the need for smarter fiscal regimes, stronger audit capacity, and international collaboration to address base erosion and profit shifting was emphasised. At the same time, countries lose substantial revenue from unreported artisanal small-scale mining gold exports, driven by informality, weak regulation, and smuggling. The discussions underscored the need for comprehensive reforms to maximise domestic revenue and ensure the benefits of natural resources are shared equitably.
Tools and research for better tax policy
Dr. Amina Ebrahim from UNU-WIDER presented the Tax Gap Toolkit, developed by UNU-WIDER with ATI support, a tool designed to measure shortfalls in VAT, personal, and corporate income tax. This was complemented by recent research with the International Monetary Fund on tax gap estimation in ATI partner countries, demonstrating how combining diagnostic tools with local data can support more informed policymaking, and by Kenya’s experience in applying these assessments to strengthen its tax policy and administration.
Gender and environmental perspectives: the Fair Tax Monitor
The Fair Tax Monitor (FTM)’s “Make Tax Fair” initiative, led by Oxfam Novib and Tax Justice Network Africa, sparked discussions on how tax systems can address gender inequality and environmental challenges. The session began with an overview of the FTM project, its methodology, and achievements over the past decade, including its thematic work on tax and gender as well as environmental taxation. This was followed by a panel bringing together perspectives from civil society, international development partners, and government, who shared insights from diverse country contexts and experiences with the FTM.
Spotlight sessions highlighted recent developments in domestic revenue mobilisation in a spirit of openness, while the marketplace provided a space for members to connect, exchange ideas, and strengthen collaboration.
Over three days, ATI members and partners shared expertise, insights, and experiences, fostering a collaborative environment to advance effective, fair, and more sustainable tax systems worldwide.
Links of interest:
Presentations delivered during the 2025 ATI General Assembly
2025 ATI General Assembly Report