Foundations of Good Governance and Transparency in Taxation

Production: Ubora Academy of The African Capacity Building Foundation (ACBF) under the African-Finnish Partnerships on Taxation Capacity in Africa (AFP-TCA) Program funded by the Ministry for Foreign Affairs of Finland.

Course Description

This is the first and foundational of the five modules of the Good Governance and Transparency in Taxation (GGTT) course which is part of the Building Excellence in Taxation and Administration (BETA) Program. The BETA Program is designed to equip policymakers, tax professionals and Public Finance Management specialists in government, private sector, or civil society, with the skills to build transparent, fair, and effective tax systems. The BETA program has three courses namely; Good Governance and Transparency in Taxation, Taxing the Digital Economy and Economic Research and Taxation. The program, offered in English and French, is open to anyone interested in enhancing their knowledge in taxation and governance.
In this course you will learn about the foundations of good governance and principles-based fiscal systems, emphasizing their crucial role in effective taxation and domestic resource mobilization.

Target Audience
The course is designed for government officials in public finance and public administration, civil society actors engaged in fiscal transparency, academia, researchers and professionals in governance and taxation

What will you learn?

Core Governance Principles: Recognize the importance of transparency, accountability, fairness, progressivity, justice, inclusivity, sustainability, responsibility, and representation in strengthening Domestic Resource Mobilization and enhancing public trust in taxation.
Principles-Based Policy Design: Acquire the ability to embed ethical and inclusive thinking into tax laws, institutions, and market frameworks.
Domestic Challenges: Analyse how corruption, low trust, narrow tax bases, informal markets, ineffective tax incentives, and limited civic engagement erode the social contract and hinder Domestic Resource Mobilisation (DRM).
Global Context: Examine the interplay of governance principles with international norms, the Sustainable Development Goals (SDGs), and global tax standards to grasp how fiscal legitimacy is shaped by broader frameworks.
Formulating Coherent, Principles-Driven Reforms: Master the process of designing and implementing tax reforms that promote sustainable development, reduce inequality, build public trust, and align with goals set by Regional Economic Communities, the African Continental Free Trade Area, the African Union Agenda 2063, and the Sustainable Development Goals.