ATI at FFD4: elevating the role of domestic resource mobilisation for sustainable development

The ATI side event opened with a welcome by H.E. Mr Åsmund Grøver Aukrust, Norway’s Minister of International Development. He underscored the importance of accountable tax systems for building strong fiscal states and noted Norway's continued commitment having doubled its support for domestic revenue mobilisation (DRM) since 2015. He invited all governments and civil society organisations to support the ATI and the broader goals of the Compromiso de Sevilla through concrete, collaborative efforts.

High-level perspectives on the Seville Declaration 

A series of high-level interventions from ATI members followed, each offering insights on why DRM remains central to sustainable development. 

H.E. Seedy Keita, Minister of Finance and Economic Affairs of The Gambia, shared how strong political backing and institutional reform enabled his country to significantly boost domestic revenue - from GMD 11.5 billion in 2022 to GMD 19 billion in 2024 and GMD 13.08 billion already in the first half of this year. He credited digital solutions for improving revenue and customs processes but stressed that technology alone isn’t enough; lasting improvements depend on building robust institutions.

Dr. Bärbel Kofler, Parliamentary State Secretary at the German Federal Ministry for Economic Cooperation and Development (BMZ), reflected on Germany’s early and continued involvement in the ATI. She emphasised the need for strong tax administrations that operate transparently and fairly - ensuring that “strong shoulders bear more than weak ones”. She also welcomed the Declaration’s inclusion of environmental and gender equality issues and highlighted international efforts to combat tax evasion and illicit financial flows, such as the BEPS project and the UN Framework Convention on International Tax Cooperation.

Antti Karhunen from the European Commission pointed to the shrinking fiscal space since the ATI’s launch, making DRM more critical than ever. He underlined four key dimensions of the Seville Declaration: enhancing revenue collection, increasing spending efficiency, ensuring fairness, and integrating climate considerations. He confirmed the EU’s financial commitment to DRM over the next five years and called on other stakeholders to join the ATI`s endeavours. 

Speaking on behalf of developing countries, Dr. Carlos Correa, Executive Director of the South Centre, welcomed the Seville Declaration and its emphasis on strengthening tax collection to support country-owned development strategies. He highlighted three priority areas aligned with the Compromiso de Sevilla: enhancing capacities to tax high-net-worth individuals, improving taxation of digital services – where developing countries face major revenue losses – and tackling illicit financial flows, including tax avoidance. Dr. Correa invited ATI members to implement specific actions such as evaluating the establishment of a central public database for country-by-country reporting, which could greatly assist developing countries in accessing and using this information more effectively. 

At the South Centre we reiterate the key importance for developing countries of the taxation of the digital economy,  and we will support them in the negotiations of the UN protocol for the taxation of cross border services. 

 

Dr. Carlos Correa, Executive Director, South Centre 

 

The Declaration was officially presented by Christoph Rauh (BMZ) and H.E. Seedy Keita representing the ATI Post-2025 Task Force.

 

 

Panel reflections on DRM: country realities and systemic gaps 

 

A panel moderated by Chenai Mukumba, Executive Director at Tax Justice Network Africa, examined challenges and priorities to enhance effective and efficient DRM from a country-level, regional, and international perspectives.

Daniel Atwere Nuer, Head of the Tax Policy Unit at Ghana’s Ministry of Finance, noted that while policy frameworks exist, the main hurdle lies in reducing revenue leakages and improving compliance. Ghana has benefited from ATI’s peer learning and networking opportunities, including collaboration with Sweden on customs and Canada on administrative approaches. He stressed the need for better monitoring of implementation - not just outputs, but what’s happening on the ground.

From Nigeria’s Federal Inland Revenue Service (FIRS), Deputy-Director Oyekuadi John Ikata, shared recent efforts to strengthen compliance through e-invoicing and to tackle illicit financial flows, while emphasising the need for improved access to data and integrated digital platforms to better monitor and manage tax incentives. He acknowledged Nigeria’s progress in tax policy, while calling for enhanced administrative capacity, particularly in managing tax expenditures and increasing tax progressivity, encouraging ATI’s peer-to-peer learning opportunities for tax administrations.

Toril-Iren Pedersen, Head of the Governance Section at the Norwegian Agency for Development Cooperation (Norad), drew attention to the mismatch between high demand and limited supply of technical and financial support and expressed her hope that more countries will double DRM-related ODA. She argued that DRM should be central to aid reform. She called for stronger support to accountability stakeholders, especially civil society,  and research. Pedersen stressed that both short-term revenue gains and long-term system improvements need to be balanced, and that sustained partnerships  have proven most effective.
 

We should avoid having a narrow view on the tax system, civil society organisations and research need to be supported to contribute to tax reform at the national system, a whole ecosystem of stakeholders is necessary to drive the agenda forward, therefore we should see DRM broadly. 

 

Toril-Iren Pedersen, Head of Governance Section, NORAD 

 

Logan Wort, outgoing Executive Secretary of the African Tax Administration Forum (ATAF), highlighted how the Seville Declaration provides a valuable framework for tailored capacity development. He noted that ATAF works with its member countries in addressing cross-border taxation and IFFs, with 80% of recovered funds coming from international cases. Wort cautioned that, while donor commitments may seem substantial, they often fall short in practice due to development partners’ delivery systems, resulting in only a small fraction actually reaching recipient countries. He also called for a deeper reflection on the urgent challenges national governments face - often constrained by debt and short electoral cycles - which may not have the space to lead transformative tax reforms that integrate gender and environmental goals.

 

 

Looking ahead 

 

During the Q&A, participants raised questions about aligning the Declaration with the broader Compromiso de Sevilla, the role of the UN framework convention, and how to ensure that pledged resources are actually delivered and used effectively.

The event reflected a strong shared commitment to domestic revenue mobilisation - not just in principle, but through concrete actions and partnerships. The Seville Declaration now serves as both a roadmap and shared framework for countries, donors, and organisations aiming to make tax systems fairer, more transparent, and more effective.