The role of ODA in strengthening the capacity of Accountability Stakeholders for Domestic Revenue Mobilisation

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Background

As a multi-stakeholder-partnership, the Addis Tax Initiative (ATI) promotes fair and effective domestic revenue mobilisation (DRM), policy coherence and the social contract through partnerships and knowledge building. In line with the previous Declaration, the Seville Declaration on DRM, adopted in 2025, recognises the importance of accountability stakeholders in fostering equitable, efficient, and transparent tax systems. The ATI Action 4 reads: 

​Under this Action, ATI members commit to enhance space and capacity for state and non-state accountability stakeholders in partner countries to engage in tax and revenue matters. Under the ATI monitoring framework, accountability is defined by transparency, engagement, and capacity. Accountability is assessed through the efforts of governments to provide publicly available information on tax issues as well as opportunities to engage with non-state stakeholders (e.g., civil society, academia, media) when coordinating decision making processes on taxes. Enhancing transparency around tax matters and stakeholders’ ability to engage in tax policy dialogue builds public trust in tax systems and can improve tax compliance. Accountability in tax matters requires not only transparency and engagement with non-state actors, but also the capacity of stakeholders to effectively participate in tax policy processes. Strengthening the knowledge, skills, and resources of non-state actors can serve to reinforce the accountability link between taxpayers and governments, thereby strengthening the social contract. 

In the 2020-2025 ATI monitoring framework, one measure of progress made by ATI members towards strengthening the capacity of accountability actors is monitoring the level of Official Development Assistance (ODA) for domestic resource mobilisation (DRM) and the extent to which this support includes accountability and the participation of non-state actors. A review of summary descriptions of ODA for DRM projects supported by ATI development partners, as part of the 2023 ATI monitoring report, shows that in 2021, 21% of projects included key language promoting accountability, transparency and the role of non-state actors in relation to tax policy and practice – an increase from 14% in 2020. While this figure decreased in 2022 (16%), the slight increase in 2023 to 17% is a promising step towards sustained focus on accountability and capacity building. A further assessment of recipient codes for ODA for DRM projects shows that in 2023, 4.5% of total ODA was provided directly to civil society organisations as primary implementing partners – down from 5.4% in 2022 and 5.8% in 2021.

At the beginning of 2025, the OECD indicated, based on preliminary data collected, that “in 2024, ODA fell by 7.1% in real terms compared to 2023, the first drop after five years of consecutive growth.” On top of this decline, it also estimated a “9–17% drop in global ODA in 2025”. This is further compounded by subsequent cuts of aid by various actors and erosion of trust in international cooperation observed in 2025. The Centre for Global Development (CGD) estimates that the UK’s planned ODA spending shows “a 27% cut in 2026/27 and a 34% cut in 2027/28”, compared to 2024-25.      

Agenda

Logistical information

This webinar will take place on 09 April 2026 on MS Teams. It will be held in English and is open for the broader ATI network.