Women Grassroots Organisations as Accountability Stakeholders in Tax and Revenue Matters

On 31 March 2025, the webinar “Women Grassroots Organisations as Accountability Stakeholders” brought together civil society experts and tax practitioners to discuss how women-led grassroots organisations can influence tax policy and ensure greater accountability in public finance. Organised by the Addis Tax Initiative (ATI) in collaboration with International Budget Partnership (IBP), the discussion was framed within Commitment 4 of the ATI Declaration 2025. This Commitment calls to strengthened the capacity and engagement of accountability stakeholders, including civil society and women-led movements, in domestic revenue mobilisation and gender-responsive fiscal reform. 

In the introductory presentation, IBP outlined its work as a global organisation with implementation engagements at the local level. Its focus is on making government revenue and expenditure more equitable. By applying a holistic budget system lens, IBP examines how funds are spent on public services such as health, education, and housing. Austin Ndiokwelu, Director of Policy and Global Advocacy at IBP, noted that, in the current context of reducing government budget, exacerbated by the COVID-19 pandemic, the freeze of foreign aid, and rising authoritarianism, developing countries tend to lean on indirect taxes. These taxes inadvertently burden the marginalised, while tax exemptions and concessions for wealthy groups result in significant revenue loss. The IBP strategy, therefore, is twofold: to ensure that those who are financially capable contribute their fair share to public finance, and to protect vulnerable segments of the population from regressive fiscal measures. 

During the panel disucssion that followed, Obal Usang, speaking on behalf of the Society of Women in Taxation (SWIT), highlighted key challenges at the community level. She explained that many market women in the informal sector struggle with low awareness and inadequate record-keeping. “Some women do not even know which tax to pay or how to comply with regulations” she said. This lack of basic financial literacy makes it difficult for these communities to generate the data required to hold policymakers accountable. When engaging with tax administrators, grassroots advocates often encounter a dismissive “Where is the evidence?” attitude, which further undermines their ability to push for reform. Usang’s insights emphasised the necessity of building technical capacity and generating locally relevant data to support advocacy efforts. 

Grassroots advocates often face a dismissive 'Where is the evidence?' response from tax administrators, which further weakens their efforts to advocate for reform.

Regina Navuga, tax manager for Africa at IBP, provided an in-depth account of how an intersectional approach is essential in fiscal policymaking. She noted that women are not a homogenous group and challenges vary significantly for women in the informal sector – e.g., single mothers, women with disabilities, and those living with HIV/AIDS. According to Navuga, consumption taxes, such as a uniform VAT rate, tend to disproportionately affect low-income households, where women are overrepresented. She detailed several case studies, including successful advocacy in Tanzania and Senegal, where targeted research and coalition building led to adjustments in tax policies. Navuga stressed that only by co-creating evidence with affected communities can policy makers begin to understand and address these layered inequities. 

Foluke Ademokun, National Advocacy Lead at the Association of Nigerian Business Network (ANBN), recounted how collaboration between IBP, local civil society groups, and international partners has led to concrete changes in Nigeria. She explained that capacity building initiatives have enabled women business networks to critically analyse the tax system. For example, research conducted with these coalitions has influenced legislative debates, resulting in changes such as adjustments to the tax threshold and the introduction of more gender-friendly language in the tax bill. She underscored that, rather than being dismissed as “emotional”, women’s perspectives are now recognised as essential for crafting equitable fiscal policies. The panellist also mentioned the campaign surrounding the sanitary pad exemption, which has brought previously ignored gender dimensions of taxation to the forefront of policy discussions. 

Gwladys Tankeu, Deputy Project Leader, Gender Equality in Taxation (GET) of Expertise France, discussed the challenges in Francophone Africa, where the issues of tax and gender remain relatively new. She detailed how training sessions for tax administrators and the formation of cross-regional communities of practice have played a pivotal role in raising awareness. By engaging with technical experts, local civil society organisations are learning to navigate the complexities of tax policy analysis with a gender lens. She stressed that sharing successes and methodologies across regions is key to mainstreaming gender perspectives in fiscal reform. 

Sharing successes and methodologies across regions is key to mainstreaming gender perspectives in fiscal reform. 

The webinar demonstrated that women grassroots organisations are indispensable accountability stakeholders in the realm of taxation. Their direct engagement with local communities provides them with a unique perspective on how tax policies affect the marginalised. The discussions underscored the need for evidence-based advocacy, capacity building, and an intersectional approach to fiscal reform. With the support of organisations like IBP and Expertise France, and within the framework of ATI’s Commitment 4, there is significant momentum to transform tax systems into instruments of fairness and inclusion. As stakeholders continue to collaborate, the future points towards more equitable and gender-responsive public finance policies across Nigeria and beyond.