This Anti-Corruption Helpdesk brief was produced in response to a query from a U4 Partner Agency. The U4 Helpdesk is operated by Transparency International in collaboration with the U4 Anti-Corruption Resource Centre based at the Chr. Michelsen Institute.
Query
How do tax authorities crack down on civil society? What signs might suggest that a tax policy is being used to target dissenting voices, or that a tax authority has ulterior motives in pursuing certain entities?
In some countries tax authorities have been misused to repress civil society and independent media. This may be done through changes to the tax policy, tax audits and surveys, and raids of offices and, in the most extreme cases, imprisonment of individuals accused of tax evasion. It can be challenging to discern when these measures are being used to restrict civic space rather than for legitimate purposes. This requires civil society, independent media and donors to closely monitor the sequence of events and other influencing factors to identify instances of misuse.
Contents
- Background
- The use of tax policy and tax authorities to target civil society and independent media
- Changes to tax policy or other relevant legislation and regulations
- Burdensome tax audits
- Indications that the tax policy and tax authority is being used as a tool for suppression
- Oversight and accountability in fiscal policymaking
- Civil society networks
- Tax authorities
- Fiscal rules and fiscal councils
- Judicial oversight
- References
Authors
Caitlin Maslen
Reviewers
Jamie Bergin and Andrea Rocca (TI)
Rosa Loureiro-Revilla (U4)
Date
24/01/2025
