INTERNATIONAL

EXPERIENCE ON TAXPAYERS
ASSOCIATIONS

Gerlin Catangui

July 2005
 DISCLAIMER

“The views expressed in this report are strictly those of the authors and do not necessarily reflect those of
the United States Agency for International Development (USAID) and the Ateneo de Manila University”.
 Abstract

This policy issue paper surveys international and specific country experiences of
taxpayer unions and associations, their objectives and accomplishments. It
summarizes influences, lessons learnt from, and policy gains made by these
associations.
Policy Issue Paper on Int’l Experiences of Taxpayers Unions/Asso. Page 1 of 7
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October 2005

Policy Issue Paper

International Experiences of Taxpayers Unions/Associations
Gerlin Catangui, MBA, MPP

1. The International Evidence

1.1. Taxpayers Associations in Developed Economies
There are around 17 developed economies with active taxpayers associations (TA):
Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, Italy, Japan,
The Netherlands, Norway, Portugal, Sweden, Switzerland, UK, and the USA.

The common objectives for most associations today are:

ƒ Efficiency, transparency and accountability in the public sector;
ƒ Protection and promotion of legal rights for taxpayers;
ƒ Simple and clear tax legislation; and
ƒ Promotion of lower taxes.

In addition to performing general watchdog functions, some of these associations offer

their members a wide variety of tax services (e.g. assistance in court, newsletters,
discounts on various services such as gas and telephone). However, most TA’s
underutilise the tax service technique, with the US and France not providing tax service at
all. Indeed, there is a danger in selling services: some members join only to get a
particular service and then leave after obtaining it (e.g. Norwegian and Australian
experience).

Most associations have both individual and business members. Others have focused
primarily on services to small businesses. Majority of the members live in the larger
cities, but many countries are trying to mobilise taxpayers in rural areas as well (e.g.
Sweden and Canada, focusing on local issues). In Germany and the US, local branches
have emerged on a wider scale.

Most associations are financed by membership fees thus recruitment of new members is
important. Retaining members is a big problem faced by most associations. Associations
offering both a fixed set of services and a vision about taxation have fared well in keeping
their members.

1.2. Specific Country Experiences (see Appendix for details)

1.2.1 Australia
Taxpayers Australia is a not-for-profit organisation that is not affiliated with any political
party or pressure group. Its aim is to “educate taxpayers on taxation matters and to protect
their interests by acting as an independent tax watchdog.”

Taxpayers Australia is committed to educating, informing and representing taxpayers.

Its support and information services all have the aim to minimise the tax taxpayers pay
and build and develop their wealth, businesses, investments and retirement income.

It represents the interests of taxpayers via membership on a number of tax committees

and direct access to the Australian Taxation Office and the highest levels of government

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1.2.2 Canada
The Canadian Taxpayers Federation (CTF) is an advocacy organisation operating
federally and in satellite offices in five provincial capitals. CTF organises speak out on
behalf of taxpayers, campaigns, conferences, annual events, publications and website, and
offers reports and submissions to legislative hearings and committees.

CTF espouses a political message about taxation: lower taxes, less waste and accountable
government. As such, its priorities are: corporate welfare, health care reform,
intergenerational equity, gas tax honesty campaign, accountability and democratic reform
measures, Teddies and TaxFighter of the Year awards, municipal reform and tax reform,
and budgets.

1.2.3 United States (US)

Unlike in most countries where TA’s are primarily national associations, in the US most
TA’s are state based. Most associations primarily lobby for lower taxes.

The National Taxpayers Union (NTU), the biggest and oldest national TA, was
established to educate taxpayers, the media, and elected officials on a non-partisan basis
on the merits of limited government and low taxes. NTU uses a variety of means to
accomplish its work including direct mail, research papers, public speaking, email,
advertising, the Internet, and lobbying. The National Taxpayers Union Foundation
(NTUF) was established to conduct extensive study and research into critical aspects of
taxation, government spending, economics, and regulation. Its work examines policies at
the federal, state, and local levels.

The National Taxpayers Conference (NTC) is a private, non-profit corporation whose

members are the full-time chief executive officers of statewide associations. NTC’s 27
member organisations offer non-partisan analysis of pressing fiscal issues in their states
and have advocated for the adoption of sound fiscal policies. Each of the TA’s combine
high quality research on current fiscal issues with active involvement with the local press,
civic groups, and policy makers, and are thus able to bring important issues to the
attention of the public and encourage lawmakers to make important changes.

1.3 Taxpayers Associations in Transition Economies (see also the Appendix)

In the Central Asia and Eastern Europe region, 15 countries have established as many as
20 national taxpayers associations (with over 300 local branches), in the last 10 years.
These are: Armenia, Belarus, Bulgaria, Croatia, Estonia, Georgia, Hungary, Kazakhstan,
Kyrgyztan, Latvia, Lithuania, Poland, Russia, Slovakia, and Ukraine.

In transition economies, there is a deep mistrust of public institutions and a widespread

lack of experience with paying taxes. On the one hand, tax administrations face serious
capacity and organisational problems. On the other hand, taxpayers have little knowledge
of their rights and responsibilities in the tax system.

Most associations have been created both to put pressure on the tax administration and to
educate and inform taxpayers about their rights and obligations.

Thus, the common objectives are:

ƒ Efficient and transparent use of state and municipal funds;
ƒ Lawful and uniform application of tax laws;

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ƒ Improvement of tax legislation;

ƒ Improved relationship between the taxpayer and the tax authorities;
ƒ Promotion of a better business climate;
ƒ Protection of groups vulnerable to fiscal policy changes;
ƒ Change of the taxpaying culture;
ƒ Promotion of lower taxes;
ƒ Establishment of public control mechanisms to avoid illegal tax inspections;
ƒ Participation in the formulation of fiscal policy; and
ƒ Education of taxpayers.

Most associations’ services to individuals focus on education, information and taxpayer

assistance, and legal protection and assistance. Research is not (yet) a main activity for
most associations. Some of the TA’s have been instrumental in the introduction of flat
(personal and corporate) income tax (e.g., Russia, Ukraine and Slovakia).

Recruitment is difficult due to several factors: widespread scepticism and indifference

towards NGOs, low incomes, and fear that a membership in a TA might be held against
them in case of a tax dispute. Thus, many TA’s operate in an informal way, working with
both members and non-members.

On paper, most of the TA’s are politically independent, however in some TA’s prominent
politicians, members of parliament and top tax administration bureaucrats hold leadership
positions (e.g., Ukraine, Russia). Many other associations maintain links with political
parties, although they claim that they are not serving any particular party interests. Most
TA’s value the importance of maintaining a good relationship with politicians and
working together with the tax administration and other government institutions to make
change.

Most TA’s have been established primarily due to voluntary efforts and grants from
external sources. Most associations have difficulty getting enough money to finance their
operations and programmes. Although membership fees contribute to the overall budget,
it is not substantial. Foreign grants and donations still make a substantial contribution:
Eurasian Foundation, GTZ, Soros Foundation, USAID, Open Society Institute, Winrock
International, US Women’s Group, Canadian Government, The Netherlands Government,
UNDP, Friedreich Ebert Foundation.

1.4 Taxpayers Associations in Developing Economies

There are around eight developing economies that have taxpayers associations: Brazil,
Chile, China, Colombia, Kenya, The Philippines, Tanzania, and Uganda.

1.5 International Taxpayers Associations

1.5.1 World Taxpayers Association (www.worldtaxpayers.org)
A consortium of 46 taxpayers groups from 40 countries on six continents. The
organisation is non-profit, and independent of all governments and political parties. It
does not accept funds from any government or government agency, which policy also
recommended for its member associations.

Purpose
WTA’s purpose is to work “towards a society with lower taxes and more individual
freedom. It wishes to stimulate efficiency and economy in the public sector. It supports

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legislation to limit tax burdens, prevent unjust harassment by tax collectors, and provide
clear information about government taxation and expenditure.” Towards this end, its aim
is to:
ƒ Stimulate contacts and exchanges of information between the different countries
and their organisations;
ƒ Spread the taxpayers’ movement to other countries;
ƒ Stimulate comparative studies of public expenditure and taxation;
ƒ Enable members in one country to receive assistance in tax matters from
associations in other countries; and
ƒ Stimulate research on the effects of taxes and government spending on
economic development.

Accomplishments
Aside from the regular conferences it holds and the networking privileges, the WTA have
also developed a:
ƒ Guideline on “How to Start and Run a Taxpayers Association”. The proposed
mission statement incorporates the following components and advocacies:
Legal rights for taxpayers; Efficient public sector; Privatisation and
deregulation; Low taxes; Transparent and visible taxes; and, Simple and clear
tax system.
ƒ Taxpayers Associations Knowledge Sharing.

1.5.2 Taxpayers Association of Europe (TAE) (www.taxpayers-europe.com)

The TAE is a federation of 26 national taxpayers associations throughout Europe. The
organisation is non-profit, neutral, independent, and has no affiliation with any political
party. Its concept of tax politics is contained in the “European Taxpayers Magna Charta”,
with reduction of taxation, prevention of new taxes as well as simple and fair tax laws in
the foreground.

Its purpose and aims are the same as that of the WTA, though much of its political focus
is on the European Union (EU) and Brussels.

1.5.3 Asia-Pacific Taxpayers Union (APTU)

2. Typology of Taxpayers Unions/Associations

Table 1. Typology
Taxpayers association ƒ Undertakes general watchdog activities
ƒ Conducts information, education and advocacy
ƒ Performs study and research
ƒ Examines policies
ƒ Engages in lobbying
ƒ Offers tax services
Taxpayers union ƒ Undertakes general watchdog activities
ƒ Conducts information, education and advocacy
ƒ Engages in lobbying
ƒ Research and policy aspect transferred to foundation
Taxpayers foundation ƒ Performs extensive study and research
ƒ Examines policies

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Table 2. Levels of Taxpayers Associations

National association ƒ National body with or without sub-national branches
ƒ e.g., most of the member associations of WTA and TAE
Federal association ƒ National body with offices in provincial capitals
ƒ e.g., Canada
Regional association ƒ Regional branch of a national TA
ƒ e.g., Bavarian Taxpayers Association, Ukrainian Taxpayers
Association in Odessa Region
Local (or district) ƒ Local branch of a national TA
association ƒ e.g., TA’s in Central Asia and Eastern Europe
State-based association ƒ Independent of the national TA
ƒ Focus on local issues; state and local government
ƒ Mostly in the US: e.g., California Taxpayers’ Association

3. Models of Taxpayers Unions/Associations

Table 3. By Activity
Activity Specific Activity/Services Offered by
General Watchdog TA ƒ External monitoring All TA’s
ƒ Citizen’s voice & participation
Information, ƒ Speak out, email, direct mail All TA’s
Education & ƒ Campaigns, advertising, PR,
Advocacy TA lobby
ƒ Conferences, seminars,
workshops, presentations
ƒ Annual events
ƒ Publications & websites
Research & Policy TA ƒ Studies and research papers ƒ Most TA’s
ƒ Research programmes & projects ƒ Still limited in
ƒ Publications, websites Central Asia &
ƒ Conferences, seminars, Eastern Europe
workshops TA’s
ƒ Policy change, reform &
legislative action
ƒ Presentations, hearings,
submissions & reports, in-person
meetings
ƒ Lobby
Tax Services TA ƒ Assistance in court, legal ƒ Most European
assistance and services TA’s
ƒ Tax advisory ƒ Most Central Asia
ƒ Newsletters, exclusive journals and Eastern Europe
and other publications TA’s
ƒ Discounts on various services ƒ Except France, US
such as gas and telephone

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Table 4. By Country Models

Scandinavian ƒ National body with local groups
model (Sweden, ƒ Independent, non-partisan
Finland, Norway) ƒ Funding by membership fees, earnings from various services and
interests from investments
ƒ Promotes all four activities/services
ƒ Emphasis on taxpayer services and taxpayer education
ƒ Advocates a vision and/or a political “message” about taxation
Australian model ƒ National body with sub-national branches (state-level)
ƒ Independent, non-partisan
ƒ Funding by membership fees and earnings from various services
ƒ Promotes all four activities/services
ƒ Focus on taxpayer services
ƒ Represent the interests of taxpayers via membership on a number
of tax committees and direct access to the Australian Taxation
Office and the highest levels of government
Canadian model ƒ Operates federally and in strategic provincial capitals (full time
presence)
ƒ Independent, non-partisan
ƒ Funding by donations; no membership fees
ƒ Promotes all four activities/services
ƒ Advocates a vision and/or a political “message” about taxation
US Model ƒ National and state based associations (independent of each other)
ƒ Independent, non-partisan
ƒ Funding by donations; no membership fees
ƒ Promotes three activities/services
ƒ Taxpayer services have never been part of the agenda
ƒ Primarily lobbies for lower taxes to create more business- and
individual-friendly tax regimes
Central Asia and ƒ National body with sub-national branches
Eastern Europe ƒ Independence doubted due leadership positions held by
Model prominent politicians, parliamentarians, tax bureaucrats
ƒ Cooperates with the tax administration, maintains links with
political parties
ƒ Funding by membership fee, donations and foreign grants
ƒ Promotes all four activities/services, although research is still
limited
ƒ Primary objective is taxpayer protection and promotion of legal
rights

4. Lessons Learnt

Table 5. Lessons Learnt

Lessons Developed economies Transition economies

Have a clear vision & Lower taxes More urgent and
mission fundamental issues: legal
rights, easy access to
information, fair and equal

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treatment, transparent
review and appeals system
Offer a wide variety of Service side gets people’s ƒ Helps with practical
services attention problems
ƒ Establishes credibility
ƒ Fills gap in taxpayer
service left by tax
administration
Focus on recruitment, but Services open only to ƒ Establish trust by
help non-members as well paying members servicing all taxpayers
ƒ Advanced services can
be charged whilst
maintaining low
membership fee
Target small business first Stable source of funding ƒ Bigger pay-off in start-up
phase, as they have bigger
incentive and financial
capacity to join
ƒ Stable source of funding
Cooperate with the tax Independent ƒ Access to information
administration ƒ Facilitate dialogue
between the administration
and taxpayers to increase
accountability and citizen
oversight
Link local issues to the ƒ Focus on issues of ƒ Focus on issues of
overall association goals immediate concern to the immediate concern to the
local area local area
ƒ Helps recruitment in ƒ Helps recruitment in
rural areas rural areas
Source: Hansson, A. and Tarras-Wahlberg, S. (2001) ‘Taxpayer Associations in Central
and Eastern Europe’. World Bank Working Paper. 33183.

5. Policy Results/Accomplishments
Associations that advocate a political “message” about taxation have been generally
successful in influencing policy-making, from policy design to policy reform, policy
change and even policy termination. Policy gains include:
ƒ Income tax indexing (e.g., US, Canada)
ƒ “Taxpayer Bill of Rights”, taxpayer protection laws (e.g., US, some Canadian
provinces)
ƒ Balanced budget amendment (e.g., US, Canada)
ƒ Freedom of information, democratic reform, race equality (e.g., US, Canada)

Associations in transition economies have been credited for influencing the movement
for:
ƒ Flat income tax (e.g., Russia, Slovakia, Ukraine)
ƒ Legal protection and assistance (e.g., Central Asia and Eastern Europe TA’s)

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Associations that offer tax services have been successful in assisting members on:
ƒ Tax-related publications, newsletters, journals, websites, conferences, seminars
and workshops
ƒ Tax advisory, research, legal protection and assistance
ƒ Other services (e.g., discounts on utilities, cross-border assistance)

Most associations have claimed credit for policy gains, big or small, in:
ƒ Various tax administration reforms and improvements in tax policy
ƒ Some specific examples: politicians pay reform, bracket creep squeeze,
dedicated fuel taxes, and end to corporate welfare (Canada); and, state and local
tax limitation movements (US)

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Policy Issue Paper on Int’l Experiences of Taxpayers Unions/Asso.
EPRA Tax Administration Sector
October 2005

SOURCES

Canadian Taxpayers Federation www.taxpayer.com

Hansson, A. and Tarras-Wahlberg, S. (2001) ‘Taxpayer Associations in Central and

Eastern Europe’. World Bank Working Paper. 33183.

Japan Taxpayers Association www.taxpayers.jp/e-jta.html

National Taxpayers Conference www.statetaxes.net

National Taxpayers Union and National Taxpayers Union Foundation www.ntu.org

TaxPayers’ Alliance www.taxpayersalliance.com

Taxpayers Association of Europe www.taxpayers-europe.com

Taxpayers’ Australia www.taxpayer.com.au

World Taxpayers Association www.taxpayers.org

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Appendix
Table 1: International Experiences of Taxpayers Unions/Associations: National Taxpayers Associations
COUNTRY Typology Mission Activities/Services Management Funding Policy Results/
Accomplishments
Australia Association To educate taxpayers on taxation matters ƒTax services Independent ƒ Membership Annual Tax Summary
(Taxpayers’ and to protect their interests by acting as an ƒExclusive website fees (tax
Australia, independent tax watchdog access for members deductible)
c1919) ƒInformation, ƒ Earnings
education & advocacy from various
ƒResearch & policy services
Canada Federation Lower taxes, less waste and accountable ƒInformation, Independent ƒ Donations ƒ Democratic reform
(Canadian government education & advocacy ƒ No ƒ Balancing the budget
Taxpayers ƒResearch & policy membership ƒ Politicians pay reform
Federation, ƒStrong lobby group fees ƒ Tax reform
c1990) ƒ No charitable ƒ End to corporate welfare
tax number ƒ 1995 Federal Budget
ƒ No ƒ Balanced budget/
government Taxpayer protection laws
grant ƒ Aboriginal policy reform
ƒ Freedom of information
laws
ƒ The bracket creep
squeeze
ƒ Dedicated fuel taxes
Sweden Association Fight high taxes ƒ Mix of vision and Independent ƒ Membership ƒ Taxation service &
(Swedish individual tax services fees assistance over the border
Taxpayers ƒ Information, ƒ Earnings (Norway, Finland)
Association, education & advocacy from various ƒ 80% of all registered
c1921) ƒ Research & policy services members remain members
ƒ Lobby group ƒ Interests from
investments
ƒ Donations
United Kingdom Alliance ƒ To reverse the perception that big ƒ Information, Independent Donations ƒ Forced HM Treasury to
(TaxPayers’ government is necessary and irreversible education & advocacy publicly respond to its
Alliance, ƒ To explain the benefits of a lower tax ƒ Research & policy Bumper Book of

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c2004) economy ƒ Lobby group Government Waste

ƒ To give taxpayers a voice in the ƒ Caused a diplomatic
corridors of power ‘frisson’ in the Foreign
ƒ To oppose EU tax harmonisation Office after exposing the
cost of Athens 2004 to
British taxpayers
United States Union & Lower taxes ƒ Taxpayer services Independent ƒ Free ƒ Income tax indexing, so
(National Foundation not part of the agenda membership inflation no longer bumps
Taxpayers Union ƒ Information, ƒ Donations taxpayers into higher
& National education & advocacy brackets
Taxpayers Union ƒ Research & policy ƒ Landmark "Taxpayer
Foundation, ƒ Strong lobby group Bill of Rights" laws that
c1969) help to safeguard against
IRS abuses
ƒ Bringing the Balanced
Budget Amendment to the
Constitution within one
vote of passing the
Congress
ƒ Reform of taxpayer-
funded Congressional
mailing system, and public
mailing cost disclosure by
each member of Congress
ƒ Repeal of the
Catastrophic Surtax on
senior citizens
ƒ Dozens of successful
state and local tax
limitation movements -
activists have defeated 90%
of the 50 major tax
increases that appeared on
state ballots over the past
five years

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Estonia Association ƒ To prevent an increase of tax pressure ƒ Tax services Cooperates with Limited Worked w/ MoF on 50
(Estonian ƒ To inform taxpayers ƒ Cooperation with the tax financial amendments to make tax
Taxpayers ƒ To protect taxpayers rights legislative institutions administration resources: legislation more taxpayer-
Association, ƒ Information, ƒ Membership friendly
c1996) education & advocacy fees
ƒ Research in tax ƒ Charges for
policy tax courses
Russia Association ƒ To promote an effective tax legislation ƒ Information, ƒ Have Limited Passage of the lowest flat
(Russian ƒ To control the budget received from taxes education & advocacy prominent financial income tax in the world
Taxpayers ƒ To promote a democratic program ƒ Taxpayer assistancepoliticians, resources (13%; c2001)
Association, ƒ Legal protection & parliamentarians
c1997) assistance and top tax
ƒ Research & policy bureaucrats in
*(Russian *(Union) ƒ Propaganda on tax leadership
Taxpayers Union, positions
policy through its own
c1996) mass media ƒ Cooperates with
the tax
administration
ƒ Maintains links
with political
parties
Slovakia Association ƒ To decrease total tax and contribution ƒInformation, ƒ Cooperates with Limited Passage of the flat income
(Slovak burden education & advocacy the tax financial tax (19%, c2004)
Taxpayers ƒ To ensure better media coverage of issues ƒTaxpayer assistance administration resources:
Association, of public interest ƒLegal protection & ƒ Maintains links ƒ No
c1996) ƒ To assure more efficient advocacy of assistance with political membership fee
taxpayers interests ƒResearch & policy parties ƒ Donations
ƒ To protect the interests of taxpayers by ƒAuditing
supporting initiatives on reducing tax rates, implementation of
public expenditures and balancing the state political programmes
budget
ƒ To strengthen the public debate on public
finance and tax burden
ƒ To involve citizens in control over public
finances

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ƒ To increase knowledge about public

finance issues
Ukraine Association ƒ To protect taxpayers rights ƒ Information, ƒ Have Limited ƒ Passage of the flat
(Ukrainian ƒ To represent taxpayers interests in the education & advocacy prominent financial income tax (c2004)
Taxpayers central and local government ƒ Taxpayer assistance politicians, resources: ƒ Published a series of
Association, ƒ To promote best fiscal practices and ƒ Legal protection & parliamentarians ƒ Membership books “Taxpayers Library”
c1998) private businesses assistance and top tax fees ƒ Settled cases through
ƒ To facilitate the formation of legal and ƒ Research & policy bureaucrats in ƒ Foreign arbitration or alternative
*(Union of *(Union) social conditions that will involve women, leadership donations dispute resolution
Taxpayers in youth, military reserve, and the unemployed positions ƒ Foreign grant
Ukraine, in entrepreneurship and create jobs for them ƒ Cooperates with
c1999) ƒ To promote economic cooperation with the tax
foreign countries and investment in the administration
economy ƒ Maintains links
with political
parties
Japan Association ƒ To research the reality of unfair tax ƒ Information, Independent Membership (not available)
(Japan Taxpayers systems from taxpayers' viewpoint, and education & advocacy fee
Association, correct them as a non-partisan, public ƒ Research & policy
c1977) interest advocacy organisation
Tanzania Association ƒ To inform and enable taxpayers to ƒ Tax services Cooperates with Proceeds from (not available)
(Taxpayers understand the tax system, to comply with ƒ Information, the tax sale of
Association of their tax obligations and to participate in the education & advocacy administration publications
Tanzania, formation of the fiscal policy of the country ƒ Research & policy
c1999) ƒ To create a forum for creating a conducive
environment in Tanzania whereby adequate
taxes will be collected and spent in a just and
transparent manner without undue
inconvenience and hardships on the part of
taxpayers

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