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A review of the medium term revenue strategy process with a focus on civil society engagement and progressivity


In 2016 the Platform for Collaboration on Tax (PCT) - an international initiative comprising international financial institutions such as the International Monetary Fund (IMF), World Bank, the Organisation for Economic Cooperation and Development (OECD) and the United Nations - made a recommendation to the G20 Ministers of Finance that developing countries should draft medium-term revenue strategies (MTRS) to enhance their revenue mobilisation efforts in a sustainable manner.

This report looks at the MTRS of three countries that have published their strategies: Uganda [covering the period 2019/20 - 2023/24], Liberia [2018-2022] and Papua New Guinea [2018-2022]. The report analyses the level and quality of CSO consultation and engagement in the formulation of the MTRSs, and how progressive the plans and policies in the strategies and provides recommendations for how countries that are still formulating their MTRSs can ensure that they meaningfully involve civil society in the process and come up with progressive tax policies. It also provides recommendations for CSOs and the PCT for how to best manage their involvement in national processes.