Description

Tax enormously affects the quality of life of everyone. Tax revenue – collected by governments from individuals and companies – pays for important services in people’s lives such as healthcare and education in countries all around the world. However, people living in Northern and Southern countries have very different experiences of taxation. For people of the Global South, tax has become a matter of life and death.

This resource provides a guide to facilitators to support learning about:

• The role of taxation in society and
• The relationships between Northern and Southern governments, multi-national companies, and citizens on taxation.

The resource is aimed at informal adult learners and can be used to deliver a series of learning units on tax justice (up to 4 hours) or for shorter sessions (minimum 1 hour).

This resource includes 5 activities, factsheets, case studies of campaigns and multinational operations in Tanzania and Zambia, role cards and onwards links. The five activities are divided into:

Activity 1: Tossing Tax! An ice-breaker exploring attitudes toward tax

Activity 2: The Role of Tax in Society Exploring the role of tax in society

Activity 3: A taxing breakfast! Learning about our link to global taxation

Activity 4: Tax and Mining – What Standards? Debating tax standards between multi-national companies and Southern countries

Activity 5: Who has the Power? Exploring the power relationships in negotiating tax.