Appendix 2: Stakeholder mapping table

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	Interest/stake	Position
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	Interest/stake	Position
Government and state decision-makers
National	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	Head 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	Heads	Want to attract FDI by offering tax incentives and low-tax regulation to MNCs.	No clear position.
Customs departments	Heads	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 MERCOSUR 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	Interest/stake	Position
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.
Media	Financial and business press, church press, national television	Specific journalists and editors	Interest in transparency.	Some journalists support our position.
NGOs	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.
UN	UNCTAD, UNECA, UN Tax Committee, UNDP	Varies	More domestic resource mobilisation in developing countries.	Greater transparency in company reporting.