Understanding the role of civil society research in influencing government policies towards fair tax systems in Africa

The report explores the 'Use of Research Evidence' (URE) by policymakers in Africa, focusing on the intersection of CSO research and tax policy. Through case studies in Tunisia, Nigeria, Zambia, and Uganda, it finds that while the technical quality of CSO research is generally high, its influence is primarily determined by non-technical factors such as the timing of engagement, the perceived non-partisan reputation of the CSO, and existing relationships with policymakers. The document provides strategic lessons for CSOs to increase their policy impact and recommendations for funders to better support internal capacity and flexible funding timelines.

• The technical quality of research produced by CSOs is generally not the primary barrier to policy influence; instead, non-technical constraints and opportunities are the critical factors in the Use of Research Evidence (URE).
• Policymakers show a strong preference for research evidence that utilizes international data and examples from comparable developing countries to demonstrate that proposed policy changes are feasible.
• Strategic timing and the ability to identify 'windows of opportunity' are essential for URE, as CSOs often produce research independently of the immediate policymaking cycle and must enter the process when the timing is right.
• A CSO's perceived non-partisan status and its reputation for objectivity are critical for gaining the trust of policymakers, who are often reluctant to attribute policy ideas directly to CSOs to avoid appearing influenced by stakeholders.
• In Tunisia, the Tunisian Observatory of the Economy (TOE) successfully influenced amendments to the law on tax incentives by focusing on a few feasible, high-impact recommendations rather than a complete policy overhaul.
• In Nigeria, the Civil Society Legislative Advocacy Centre (CISLAC) influenced local government tax policies by combining technical research with mass mobilisation and 'live testimonies' from informal sector workers to pressure officials.
• In Zambia, the Centre for Trade Policy and Development (CTPD) faced challenges in the URE of tobacco legislation due to competing mandates between government departments, specifically the tension between increasing revenue and improving health outcomes.
• In Uganda, the Southern and Eastern Africa Trade Information and Negotiations Institute (SEATINI) found that research on Double Tax Agreements (DTAs) often reached policymakers indirectly through media reports and websites rather than through formal government channels.
• Funders often impose rigid timelines and a bias toward technical capacity building that ignores the political nature of tax reform, which can hinder the effectiveness of CSO advocacy.

APA

Institute for Economic Justice (2021). Understanding the role of civil society research in influencing government policies towards fair tax systems in Africa. https://iej.org.za/wp-content/uploads/2022/01/TJNA-Report-A4_Understanding-the-role-of-civil-society-research-in-influencing-government-policies-towards-fair-tax-systems.pdf

Chicago

Institute for Economic Justice. Understanding the role of civil society research in influencing government policies towards fair tax systems in Africa. 2021. https://iej.org.za/wp-content/uploads/2022/01/TJNA-Report-A4_Understanding-the-role-of-civil-society-research-in-influencing-government-policies-towards-fair-tax-systems.pdf.

Wikipedia

{{cite report |author=Institute for Economic Justice |title=Understanding the role of civil society research in influencing government policies towards fair tax systems in Africa |date=November 2021 |url=https://iej.org.za/wp-content/uploads/2022/01/TJNA-Report-A4_Understanding-the-role-of-civil-society-research-in-influencing-government-policies-towards-fair-tax-systems.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{instituteforeconomicjustice2021understanding, author = {{Institute for Economic Justice}}, title = {{Understanding the role of civil society research in influencing government policies towards fair tax systems in Africa}}, institution = {Institute for Economic Justice}, year = {2021}, month = nov, url = {https://iej.org.za/wp-content/uploads/2022/01/TJNA-Report-A4_Understanding-the-role-of-civil-society-research-in-influencing-government-policies-towards-fair-tax-systems.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }