Design Phase (6months)

The project Full circle tax watch for all aims to empower young people (but with a specific focus on gender minorities and persons with disabilities) across Ghana, Nigeria and Mali with the skills to improve (social) accountability around fiscal issues, most especially taxation and public budgeting as a means to improve their access to comprehensive (particularly healthcare and education).

Long term, the project partners aim to promote greater inclusion of marginalised communities in fiscal policy-making and practices monitoring dialogues. The idea is to both: (i) expand the institutional support for inclusion of marginalised people to proactively engage with tax policy reforms and budget monitoring; and (ii) improve the understanding of budget and fiscal monitoring, pro-poor tax policy, efficient tax collection and public budget allocations by organisations addressing the health and education needs of marginalised populations in project countries.

To accomplish this, the project is:
1. Conducting research (participatory action research) in two areas: (a) current fiscal (both taxation and budget) policy and practice monitoring initiatives in Ghana, Nigeria and Mali through the lens of marginalised groups to highlight inclusive and exclusive policies and practices, and (b) to research the current budget expenditure on marginalised communities (particularly by the Global Fund’s Country Coordinating Mechanisms).
2. Developing advocacy briefs based on research findings and recommendations and then pre-test these materials.
3. Conducting face to face advocacy meetings, using briefs, with in-country stakeholders and national authorities on tax and budgeting.
4. Creating knowledge-sharing workshops to improve knowledge of stakeholders working in existing budget monitoring initiatives, to improve their inclusion of youth, gender minorities and people with disabilities in their projects. And for marginalised people to learn about tax and budget policy and practices at national, provincial and municipal levels.
5. Advocacy Campaign: Run a seven-month advocacy campaign in each country, built on the knowledge gained through the research, advocacy briefs, knowledge sharing, and link and learn events.

Implementation Phase (18 months)

The project aims to promote greater inclusion of young people’s voices and priorities in the formulation and oversight of budgetary and tax policy processes and issues in Nigeria, Mali and Ghana. The project will empower young people to self – advocate, generate evidence-based research and policy recommendations. The evidence-based research and policy recommendations to influence and catalyse the creation of and access to open political spaces, processes and participation for young people.

Lessons learnt and innovations from the design phase have informed the development of the Implementation phase of the project. This second phase will be implemented in Nigeria, Mali and Nigeria.      

Tax Justice for All: How Marginalized Communities in West Africa Are Holding Governments Accountable 

Taxation and budgeting decisions shape access to essential services like healthcare, education, and social protection—yet, marginalized communities often have little to no say in how these resources are allocated. In Nigeria, Ghana, and Mali, sex workers, LGBTIQ persons, persons with disabilities (PWDs), young people, and persons living with HIVface systemic exclusion from fiscal decision-making. To bridge this gap, the Kids & Teens Resource Centre (K&TRC), Accountability International, and the Society for AIDS in Africa (SAA) launched the Full Circle Tax Watch project, empowering rightsholders to monitor tax policies, track public budgets, and advocate for inclusive fiscal reforms. 

Through participatory action research, the project gathered evidence on how tax and budget policies impact marginalized communities, highlighting gaps in resource allocation and barriers to meaningful participation. The findings were transformed into advocacy briefs and training materials, equipping 118 rightsholders across the three countries with the knowledge and skills to engage in budget discussions, challenge unfair policies, and demand accountability from duty bearers. 

One of the most significant wins of the project was influencing policy discussions at the national level. In Nigeria, direct engagements with the Country Coordinating Mechanism (CCM) for the Global Fund resulted in a rightsholder representative being elected to the CCM, ensuring that adolescent girls and young women have a seat at the decision-making table. In Ghana and Mali, dialogues with national tax authorities and budgeting committees led to a stronger recognition of the need for inclusive fiscal policies that reflect the realities of marginalized groups. 

Lessons Learned: Successes and Challenges in the Fight for Fiscal Justice 

While the project successfully increased awareness, engagement, and policy influence, it also revealed key challenges that must be addressed to sustain long-term change. 

One major lesson learned was that many rightsholders initially lacked confidence in engaging with fiscal issues. Taxes and budgets are often seen as complex, technical topics dominated by economists and government officials. However, once communities received training and saw how tax justice connects to their daily lives, they became proactive in advocating for fair policies. This highlights the need for ongoing civic education to ensure marginalized voices are not just heard but actively shaping decisions. 

Another challenge was resistance from some government institutions that viewed marginalized groups as “non-priority populations” in tax discussions. In some cases, national budget authorities were hesitant to engage with LGBTIQ persons, sex workers, and people with disabilities, reflecting deep-seated biases that still exist within governance structures. Overcoming this required persistent advocacy, face-to-face stakeholder meetings, and linking marginalized groups with international allies for greater visibility. 

Finally, while the project successfully strengthened regional networks, sustaining engagement beyond the project timeline remains a challenge. Platforms such as community WhatsApp groups and online learning exchanges have helped rightsholders stay connected, but long-term funding and institutional support are needed to scale up these efforts. 

Looking Ahead: Sustaining the Fight for Inclusive Fiscal Policies 

The Full Circle Tax Watch project has proven that when marginalized communities are equipped with knowledge, tools, and platforms for engagement, they can hold governments accountable and push for policy change. But the work is far from over. 

Looking ahead, the project aims to: 

• Expand tax justice advocacy to local government levels, ensuring that sub-national budgets reflect the needs of marginalized groups. 

• Strengthen partnerships with financial institutions, supporting rightsholders in navigating fiscal policies that affect their economic well-being. 

• Institutionalize community participation in budget monitoring, making it a permanent part of fiscal governance in Nigeria, Ghana, and Mali. 

• Scale up advocacy for equitable resource allocation, ensuring tax policies prioritize social services for vulnerable populations. 

By shifting power dynamics and amplifying marginalized voices, the Full Circle Tax Watch project is not just about monitoring budgets—it is about transforming fiscal governance to ensure justice, equity, and dignity for all.