1. GROUP THREE

2. Overlap between the two agendas trade union and tax justice Trade unions fight for equity, redistribution and justice and would like to see a Progressive Tax Regime – lessen the burden of members paying labour tax - Different unions have been carrying out campaigns and advocacy work on reduction of PAYE – Address jobless growth creating decent work in Africa – Create an opportunity for social investment (Social security, infrastructure, education etc) Trade unions advocate for good governance and democracy – Accountability – Corruption – Avoidance of tax payment – Company declaring what they paid to the government and the government declaring what they have received, how and where they spent it

3. Strength T.U structure gives an opportunity for the Tax Campaign to reach large masses Solidarity nature of the trade union offers wide networks that is found across the globe in dealing with MNE Membership Formal National and sub regional engagement structures (ECOWAS, EAC, Parliament, Tripartite structure, AU)

4. Weakness Lack the capacity to effectively engage in Tax Justice Campaign It is not a core agenda of the trade union hence not a priority TUs not concerned with how the Government is spending the Labour taxes and also other Taxes that are directly paid by the worker

5. Opportunity CSOs provides an opportunity for T.U to be able to mobilize on Tax Justice Issues Trade Union Solidarity Network (National TU, Sub-region TU, Regional TU, GUF, Sector TU, Global) Labour taxes form the bulk of tax collected hence TU have a greater stake in monitoring the full implementation and enforcement of existing legislation on Tax where they exist or advocating for better legislations where they do not exist

6. Threat Political context in which Tus operate

7. Setting goal Increase the revenue for development and poverty reduction by ensuring an equitable, gender-sensitive, just and transparent tax systems Tax revenue used to improve livelihoods Increase tax revenue for development and poverty reduction Ensuring progressive tax regime to reduce inequality Democratic developmental of state and its role in Tax Justice Be taxed today and relax tomorrow

8. Challenges Lack of capacity to monitor and track, transfer pricing, over invoicing etc Inadequate resource both HR and Financial to engage in Tax campaign Complex nature,structure and value chain of MNE Dominance of neo liberal paradigm Challenge of the Dutch disease that has affected the Tax Collection regime

9. Policy Advocacy approach and Platform New development Paradigm i.e Financing Africa Development through Tax justice Global Tax Justice Network National Assembly Regional Economic Block Mass rallies and campaigns Passing the message during symbolic dates Develop checklist of issues for campaign Mobilization of workers and masses