Here is an example of a mapping of key tax stakeholders (to illustrate the ‘Mapping and analysing your tax stakeholders’ section on page 12). In this case, we have used the issue of country-by-country reporting – but you can use the same table format to map out the relevant stakeholders related to whichever tax issue you are working on.

Stakeholder type

Organisation/ institution

Individual in organisation



Those directly affected

Citizens in rich countries

They are shareholders in MNCs, so are interested in transparency, risks, and potentially ethics.

They are interested in aid independence.

Their taxes pay for overseas aid.

They are mostly unaware of the issues.

Tax haven residents

They make a livelihood from the financial industry in tax havens, while they may feel a high cost of living.

Some fear they will lose their livelihoods if tax havens become more transparent, as the financial companies that provide employment will no longer have an incentive to operate there.

Private sector

Multinational companies, accounting companies, legal firms

Chief executive officers, head of tax

They may practise false invoicing or transfer mispricing to boost their profits, often through the use of holding companies in secrecy jurisdictions.

They benefit from, and therefore often lobby for, low corporate tax rates and tax exemptions.

They fear more regulation; they want low taxes and to freely move their profits to tax havens or low-tax jurisdictions.

They are opposed to the introduction of country-by-country reporting standards because they say it will be too expensive or too onerous administratively to implement.

Citizens in developing countries

Citizens who evade or avoid tax

They take advantage of legal
loopholes to avoid paying taxes,
or evade tax illegally.

They are mostly aware of legal loopholes and can pay for professional assistance to help them avoid taxes.

Income tax payers

They carry an unfair tax burden.

Mostly unaware of the issues.

Residents associations and taxpayer alliances

They mobilise taxpayers and are able to influence tax policy.

They are more aware of their rights as taxpayers and pressure government for accountability in the use of taxpayer money.

Poor citizens who pay consumption taxes

They are denied basic services due to lack of government income to provide these as a result of low tax collection.

They are mostly unaware of the issues.

Stakeholder type

Organisation/ institution

Individual in organisation



Government and state decision-makers


Ministries of finance of developing countries

Head of tax administration

Units working on international finance

Minister of finance and advisors

Want to end aid dependency.

Want more revenue to allocate to budget expenditure.

Some would like country-by-country reporting standards to be introduced, but are not actively lobbying for this.

Revenue departments in developing countries


Specialist revenue officials

Want to increase tax base, reduce tax avoidance and evasion, improve administration of tax collection.

Want more assistance with tax administration and developing capacity of tax officials to analyse MNC accounts.

Investment promotion agencies


Want to attract FDI by offering tax incentives and low-tax regulation to MNCs.

No clear position.

Customs departments


Cannot levy correct taxes because they lack information on real prices of goods exported or imported.

Would probably be in favour.

Finance and economic ministries of tax havens

Minister of finance and advisors

Promote investment by financial service industry seeking to service clients who want to avoid paying tax in their own jurisdictions.

Fear losing financial industry, employment and other economic benefits of the industry who will disinvest if companies and trusts stop using their services.

Finance ministries
and development departments of rich countries, eg UK, US

Advisor to the Secretary of State

DFID: policy department

Want to end aid dependency of poor countries, promote good governance, and want to increase domestic revenue mobilisation in these countries.

Open support for country-by-country reporting, lobbying OECD and G20
to do more research and set better standards for MNC financial reporting.

Regional and sub-regional

European Commission

TAXUD, DG Development

Wants to help developing countries end the constraints they face on increasing domestic tax revenues.

Issued a communication on tax and development which supports country-by-country reporting to put an end to MNCs using abusive transfer pricing mechanisms. Supports ongoing research and progress on this issue in OECD, and wants it reflected in OECD Guidelines on MNCs.

African Peer Review Mechanism of the African Union

Peer review includes a review of corporate governance, including transparent financial reporting
standards of all companies (including MNC subsidiaries).

No official position, but in favour of general principle of transparent financial reporting.

African Tax Administration Forum


Inter-American Center of Tax Adminstrators

Tax officials who play a leading role

Want to increase capacity of tax administrators to audit accounts of MNCs, and to have greater access to financial information.

New body, would be in favour of country-by-country reporting in principle.

Rich country parliaments

International Development Select Committee (UK)

Specific MPs, eg leader of Liberal Democratic Party

Will differ in each country.

Will differ in each country, but mostly unaware.

US Congress passed legislation requiring MNC extractive companies registered in US to report financial transactions on a country-by-country basis.

Developing country parliaments

Select finance committee

Select committees for sectoral issues, eg mining and minerals

Lead MPs

Will differ in each country, mostly parliaments want more tax revenue from MNCs, especially in extractives sector.

Will differ in each country, but mostly unaware of country-by-country reporting issues.

Stakeholder type

Organisation/ institution

Individual in organisation



Other concerned stakeholders

Faith bodies

National councils of churches, faith organisations

Church leadership, officials in faith organisations, congregation members

Interest in social and economic justice for the poor taxpayers.

Mostly unaware of the issues.


Financial and business press, church press, national television

Specific journalists and editors

Interest in transparency.

Some journalists support our position.


Debt networks, NGO watchdogs monitoring EITI compliance, budget watch groups, Publish What You Pay (PWYP) networks

Policy and advocacy officers

Interest in basic services for poverty reduction, transparency in extractives sector, budget expenditure and revenue collection.

Mostly unaware of the issues. Extractive networks such as PWYP and EITI monitoring groups already support and lobby for country-by-country reporting in the extractives sector.

Professional bodies or associations

Chartered Institute of Taxation (Ghana), ACCA, Kenya Law Society, New York Bar Association

Risk to members’ interest, professional learning, ethical standards.

Variable – break down further for specific associations.

International institutions

International NGOs and networks

ActionAid International (AAI), PWYP, Transparency International (TI), Tax Justice Network (TJN)

Policy and
advocacy staff

PWYP, TI, GW = extractives transparency.

Support and campaign for
country-by-country reporting.

Regional NGOs

ISODEC, Jubilee South, Latindadd, Tax Justice Network Africa

Budget and debt transparency, higher policy autonomy.

Greater government revenues, fair redistribution of income and wealth.




More domestic resource mobilisation
in developing countries.

Greater transparency in
company reporting.