The promotion of sustainable development and the eradication of poverty require sufficient and the right type of finance. Over the last 50 years of independence African countries have by and large relied on Official Development Assistance (ODA) inflows and on external borrowing both of which have not brought about the needed development. Even if the current rates of commitment are met, ODA will not be enough to eradicate poverty in the face of climate change and other global challenges. And past experience has shown the negative impacts of external borrowing and debt servicing, which reduced the quality of life for many Africans. New alternative sources of revenue additional to ODA are needed and chief among these is taxation. Collecting domestic revenues is essential, if governments are to provide critical services such as water, energy, education, and other basic infrastructure. In raising the needed revenue for development, taxation also enhances the capacities of governments to deliver the needed services to its citizens and therefore enhances government’s capacity to govern and to elicit trust from its citizens.
JENA will promote socially just and accountable taxation systems in Africa. It will advocate for tax policies with pro-poor outcomes and tax systems, both domestic and international that curb public resource leakages and enhance domestic resource mobilisation. Our work will focus on how taxation impacts inequality and poverty.