With the endorsement of the ATI Declaration 2025, member countries of the Addis Tax Initiative (ATI) pledge to keep the following key commitments that promote fair, equitable and effective domestic revenue mobilisation (DRM):
- ATI partner countries commit to enhance DRM on the basis of equitable tax policies as well as efficient, effective and transparent revenue administrations. ATI development partners commit to support such reforms.
- ATI development partners collectively commit to maintain or surpass the 2020 global target level (USD 441.1 million) of DRM cooperation for country-owned tax reforms.
- ATI members commit to apply coherent and coordinated policies that foster DRM and combat tax-related illicit financial flows (IFFs).
- ATI members commit to enhance space and capacity for accountability stakeholders in partner countries to engage in tax and revenue matters.
In line with the Busan Partnership for Effective Development Cooperation, the ATI is founded on a common set of principles that underpin all forms of development cooperation in the area of DRM. Embracing the diversity of the partnership, the common principles that form the foundation of the ATI are consistent with the agreed international commitments on human rights, decent work, gender equality, environmental sustainability, and inclusiveness:
I. Ownership of development priorities by partner countries. Each country has the primary responsibility for its own economic and social development. Development partnerships can only succeed if implemented approaches are driven by country-specific situations and if needs respond to common interests.
II. Alignment of technical assistance. Development partners align their support for DRM with tax and revenue priorities and policies set out by partner countries and use local systems.
III. Coordination of support. Development partners coordinate their support for DRM, simplify their procedures and share information on their ongoing and planned development cooperation activities to achieve synergies and avoid duplication.
IV. Focus on results. Our investments, efforts and development partnerships must have a lasting impact on enhancing partner countries’ capacities to foster DRM for sustainable development.
V. Evidence-based policies. Policies should rely on the best available evidence from in-country or regional research to ensure that policy makers take well-informed decisions.
VI. Inclusiveness of development partnerships. Openness, trust, mutual respect and learning lie at the core of effective partnerships in support of development goals, whereby the different and complementary roles of all stakeholders are recognised.
VII. Accountability and transparency to each other. Accountability and transparency between ATI members as well as towards citizens and taxpayers for the management of public finances are ensured.
VIII. Addressing climate change and protecting the environment. We aim to place protecting environmental resources, promoting environmental sustainability and addressing climate change at the heart of our partnership.
IX. Promotion of gender equality. We strive to promote gender-responsive action as part of all ATI partnerships and initiatives, including by collecting and evaluating appropriate data within the ATI.