By Juliana Taiwo-Obalonye
Imagine a country rich in minerals, where beneath the surface lies immense wealth, yet the local communities see almost none of its benefits. Multinational corporations extract oil, gas, and minerals, reaping enormous profits, but through complex loopholes and weak regulations, they pay only a fraction of the taxes they owe. This robs the nation of vital funds needed for schools, healthcare, and infrastructure. Meanwhile, the people endure environmental harm and social unrest without proper compensation or support. At the same time, in the digital economy, tech giants shift billions in profits to low-tax havens, avoiding their fair share of taxes in the countries where they actually earn revenue. This global pattern of tax injustice deepens inequality, stifles development, and leaves ordinary citizens to bear the burden of a rigged system.
It is no news that Nigeria loses approximately $17.7 billion annually to illicit financial flows (IFFs), which accounts for about 20% of the $88.6 billion lost by Africa each year to these illegal money movements. This significant outflow undermines Nigeria’s ability to provide essential infrastructure and services to its citizens. Over the decade from 2001 to 2010, Nigeria lost nearly $40 billion to IFFs, highlighting the long-term scale of the challenge.
For three years, 23 Africans from diverse backgrounds had the privilege to study and understand these complex realities.
On May 7, 2025, their dedication and shared passion culminated in their emergence as powerful advocates for tax justice-ready to transform their countries and the continent. The International Tax Justice Academy (ITJA) pilot programme, launched in 2023 by the Tax Justice Network Africa (TJNA) in partnership with the University of Pretoria’s African Tax Institute and the University of Vienna’s Global Tax Policy Center, concluded its journey at the Future Africa campus in Pretoria.
What started as a virtual classroom with 33 participants has grown into a vibrant community of leaders equipped to confront Africa’s toughest tax challenges-from combating illicit financial flows to securing fair funding for education and healthcare.
Partnership and Institutional Learning Manager at Tax Justice Network Africa (TJNA), Nelly Busingye, reflecting on the evolution of TJNA’s training programme, explained: “When we started in 2023, we deliberately revamped the programme. Previously, we ran a one-week training with over 100 participants, but we realised that approach wasn’t sustainable,” Busingye said. “So, we reviewed the entire capacity-building framework – the content, the methodology, and how we deliver the training – to create a more meaningful and sustainable model.”
The result was a cumulative course structure progressing from foundational, to intermediate, and then advanced levels. Busingye highlighted the benefits of this approach: “We narrowed the participant group to about 33 people to better meet their training needs, maintain consistency, and foster a more intimate and impactful learning environment.”
She reiterated the focus on non-state actors: “Our target audience is civil society, media, researchers, and activists – those who rarely get access to in-depth tax education but are crucial for advocacy and influencing public discourse.”
Despite some attrition, Busingye noted the programme’s success: “We started with 33 participants and ended with about 22 completing the advanced level. This consistent cohort has been able to engage deeply with the material, and I believe their capacity has grown tremendously, provoking new ways of thinking and raising their ambitions.”
Looking ahead, she shared plans for expanding the programme: “Having piloted this redesigned course, we hope to roll it out more widely in the coming years. We may consider asking participants to contribute fees to sustain the programme, but for now, we are pleased with the progress and committed to continuous improvement.”
Addressing the graduates, Busingye expressed confidence in their future impact: “We are sure they have learned a lot and will now analyze and speak about tax justice issues differently. We hope this motivates them to do even more and build their capacity further.”
She urged them to seize ongoing opportunities: “This class of 2025 should take advantage of other training programmes, like those offered by the African Tax Administration Forum (ATAF), to build their expertise and profiles.”
Finally, Busingye called for ongoing engagement and knowledge sharing: “We want participants to share how this training supports their work – whether in civil society, media, or research – so we can continue to refine the programme and build a strong network of tax justice champions across Africa.”
Samwely Mkwatwa from Tanzania’s Policy Forum shared his inspiring journey: “This training truly opened my eyes to the ways we can effectively engage policymakers and advocate for tax justice. We deepened our understanding of important topics like tax treaties and the United Nations tax convention, but what stood out most were the insights on BEPS – Base Erosion and Profit Shifting – especially pillars 1 and 2.
“I learnt that BEPS refers to strategies used by multinational companies to shift profits out of countries where they actually do business, into low or no-tax jurisdictions. This practice erodes the tax base of resource-rich countries like many in Africa, limiting their ability to fund essential public services and development.
“Pillar 1 focuses on reallocating taxing rights, meaning it aims to ensure that multinational companies pay taxes in countries where they have significant consumer markets, even if they don’t have a physical presence there. This is crucial for African countries that often lose out on taxing rights because companies operate digitally or through complex structures.
“Pillar 2 introduces a global minimum tax to prevent companies from benefiting from extremely low or zero tax rates in certain jurisdictions. This helps stop the “race to the bottom” where countries compete by lowering tax rates, which ultimately harms public revenue.
Africa is incredibly rich in natural resources, yet many countries struggle to mobilize adequate revenues due to these complex tax challenges. Thanks to this training, I now feel equipped and motivated to be a champion for tax justice in Tanzania. Beyond gaining knowledge, I also built lifelong friendships with fellow advocates across Africa, which gives me hope that together we can drive meaningful, collective change.”
Michael from Ghana, speaking on the programme’s impact, said: “I’ve learned how tax systems work and why plugging loopholes matters. If Africa can mobilize its own resources, we’ll reduce dependence on aid and be taken seriously globally. This training built my capacity, and I want more Africans to join and strengthen our continent.”
Thulani Lushaba, an education advocate from the Kingdom of Eswatini, is spearheading a transformative movement to reshape Africa’s educational funding by combating illicit financial flows and promoting tax justice. As a member of the Swaziland Network Campaign for Education for All-a coalition dedicated to expanding educational access-Lushaba recently completed a pivotal training program focused on tax justice and capacity building.
Lushaba stresses the critical need for African countries to confront the persistent issue of illicit financial flows that drain essential resources from the continent. He explains: “If we can stop these outflows, we can mobilize resources domestically to finance social welfare services, including education.” He views this strategy as fundamental to reducing Africa’s dependence on donor funding and achieving sustainable development.
Inspired by Thomas Sankara’s legacy
drawing inspiration from the revolutionary African leader Thomas Sankara, who famously stated: “Every generation has got a responsibility to identify its struggle, whether they will fulfill it or betray it,” Lushaba believes the current generation has clearly identified their cause: tax justice. With conviction, he declares: “We want to become Tax Justice champions,” affirming that betrayal of this mission is not an option.
A key insight from the training is the necessity of converting knowledge into concrete action. Lushaba candidly reflects on a common challenge: “One of the things that have delayed our personal and country’s development is that we attend capacity building sessions but fail to act afterward.”
Committed to change, he vows that his group-the first cohort of this program-will break this pattern. “We will work together to apply what we have learned in our respective countries and collectively.”
The training has ignited vibrant discussions among participants about future collaboration, including strategies for resource mobilization to sustain their initiatives. Lushaba notes, “We have shared a lot about what we want to do moving forward, and we hope to do it together.” This collective approach is viewed as essential for the success of their mission.
Ultimately, Lushaba envisions a future where African nations independently finance their social programs, marking a decisive break from neo-colonial dependencies. He asserts: “We know we are no longer colonised in the traditional sense, but financial dependence is a form of colonialism.” He concludes: “By funding our education systems ourselves, we will achieve true independence and development.”
Jennifer Lipeng highlighted the power of collaboration: “Understanding international tax law is complex but necessary. We need to work closely with revenue authorities to identify gaps, like transfer pricing audits, and support them with research. Gender-specific data is also critical for fair tax policies. This programme gave me the tools and confidence to push for change in Malawi.”
Aya Duabu from Ivory Coast and Programme Officer for Africa at the Global Initiative for Economic, Social and Cultural Rights (GI-ESCR) highlighted advocacy’s human impact: “Tax justice is about realising human rights-education and healthcare depend on it. We must keep policymakers engaged in the UN tax convention process to ensure Africa’s voice is heard. I urge my fellow participants to turn knowledge into action, building a stronger regional movement for fair taxation.”
From tobacco to sugary drinks, strategic taxation can reduce harmful consumption, generate revenue, and support healthcare-if governments reinvest wisely and overcome industry opposition, said John Thomi – Policy Officer Tax and Equity at the TJNA, during an insightful presentation on the critical role of health taxes in advancing public health and equity across Africa. He highlighted how taxes on harmful commodities such as tobacco, alcohol, and sugary beverages serve not only to curb consumption but also to mobilise essential revenue for health services.
Thomi began by framing health taxes within the “four arcs of taxation” – redistribution, representation, repricing, and revenue mobilization – emphasizing that repricing and revenue mobilization are particularly relevant to health taxes. He explained repricing as the adjustment of tax rates to reflect the social costs of harmful products, thereby discouraging consumption by making these goods less affordable.
“Why do you choose to buy bread and not mandazis? Because of price and affordability,” Thomi illustrated. “When we tax harmful products, we increase their prices so people are less likely to consume them.” This repricing strategy aims to reduce the health burden caused by products like tobacco and sugary drinks.
Thomi clarified the distinction between harmful and non-harmful goods through simple examples: soda and alcohol are harmful, while water and fruit are not. He stressed that consumption of harmful products leads to negative externalities-unintended costs borne by society, such as increased healthcare expenses and productivity losses due to illness.
“These industries cause non-communicable diseases, which are expensive to treat,” he said. “When people get sick, public funds are used for treatment that could otherwise support education or infrastructure.” Moreover, multinational corporations often shift profits to tax havens, depriving African countries of vital revenue.
Thomi shared concrete examples of health tax successes: Ghana recently increased tobacco taxes, resulting in higher revenue for the government. Mexico’s sugar tax led to a 6% decline in sugary beverage purchases. South Africa’s health promotion levy reduced sugar intake by 29% and increased tobacco tax revenue while lowering consumption. The Philippines, Thailand, and Rwanda have effectively earmarked health tax revenues to fund healthcare services and health promotion programs.
These cases, he noted, demonstrate that well-designed health taxes can simultaneously reduce harmful consumption and provide sustainable funding for public health.
Thomi reiterated that collecting taxes on harmful products is only part of the solution. “After you tax and collect, what do you do with the money?” he asked. He advocated for “ring fencing” – earmarking tax revenues specifically for health equity initiatives such as awareness campaigns, treatment, and rehabilitation services.
He cited the Philippines’ health tax model, which allocates funds directly to expanding health coverage, and Rwanda’s alcohol levy supporting district health facilities. Kenya’s tobacco control fund, operational since last year, is another example, though its success remains to be seen.
Despite these successes, Thomi acknowledged significant challenges, including opposition from multinational corporations that delay or weaken tax policies. He urged advocates to leverage international frameworks like the WHO Framework Convention on Tobacco Control (FCTC) to strengthen national efforts.
He also highlighted the socio-economic dimensions of health taxes, noting that women, youth, and low-income farmers are often targeted by harmful product industries. Effective tax policies must consider these groups to avoid unintended negative impacts.
Thomi’s presentation underscored that health taxes are a vital tool for Africa to tackle the growing burden of non-communicable diseases, improve health equity, and mobilize resources for public services. However, success depends on governments’ commitment to repricing harmful goods fairly, reinvesting revenues wisely, and resisting industry interference.
As he concluded, “We must use taxation not just to raise revenue but to protect our people’s health and build stronger, healthier communities across Africa.”
Ruth Wamoyo, a researcher at the Global Tax Policy Center, encouraged action: “Tax affects everyone, but it’s often hidden behind finance ministries. Civil society and the media must demystify tax and engage the public. Use what you’ve learned, research further, and advocate boldly. We’re here to support you.”
Prof. Annet W. Oguttu, Director of the African Tax Institute (ATI) and an expert in international tax law, addressed the newest cohort of tax advocates, highlighting their vital role in Africa’s economic future. She praised their dedication and the powerful partnership between TJNA, ATI, and the University of Vienna, calling them leaders poised to drive tax justice and transformation across the continent.
Oguttu traced Africa’s struggles to the colonial “divide and rule” strategy, which fractured the continent and sowed mistrust. She noted that pre-colonial Africa thrived on indigenous trade and relative peace, but colonization disrupted this balance, fueling resource conflicts, eroding African identity, and embedding corruption and political disunity.
Oguttu highlighted a growing continental awakening, with Africans increasingly confident in their ability to overcome historical divisions. She emphasized the steadfastness of revenue authorities and civil society in asserting Africa’s economic interests, calling this newfound unity crucial for future progress.
She underscored the shift toward African-led tax knowledge, noting that many Africans now hold advanced international tax qualifications and understand local realities deeply. ATI and its partners focus on applying international tax law to African contexts, benefiting countries like Ghana, Uganda, and Nigeria.
Oguttu cautioned about Africa’s fragmented response to the UN Framework Convention on international tax cooperation. Despite strong advocacy against illicit financial flows, African countries failed to unite on protocol agreements, weakening their global influence compared to the West’s strategic cohesion.
She commended the African Tax Administration Forum (ATAF) for uniting countries to raise revenue, improve tax systems, and share best practices. Such peer collaboration is vital for building a strong, united tax front across Africa.
Oguttu concluded with a powerful warning: if African disunity causes the collapse of the UN Framework Convention, it would mark a grave setback. She urged Africans to unite and act decisively to secure the continent’s economic sovereignty and future prosperity.