The Regional Platform for Tax Cooperation in Latin America and the Caribbean, the main outcome of the First Ministerial Summit for Inclusive, Sustainable, and Equitable Global Taxation, was announced with great fanfare by ministers and high officials from 16 countries in the region two months ago. This platform, whose technical secretariat is managed by ECLAC (Economic Commission for Latin America and the Caribbean) and has Colombia's government as its temporary presidency, aims to be a permanent instance for Latin American and Caribbean countries to discuss and coordinate regional taxation matters.
However, discussions and decisions regarding global taxation cannot remain in the hands of governments and other actors who only engage with each other. Civil society has insisted that these actions must be participatory, promote substantive equality and incorporate the perspectives of historically marginalized populations that have been excluded from fiscal debates. This idea aligns with several of our Principles for Human Rights in Fiscal Policy.
Therefore, it is positive that the declaration signed by ministers during the Cartagena Summit explicitly highlights efforts to ensure that international and regional tax policies are "inclusive, equitable, environmentally and socially sustainable, and supportive of growth, the reduction of inequalities, and the achievement of the Sustainable Development Goals."
To achieve this, it is essential for as many people, communities, and organizations to get involved and seize the unique opportunity offered by the new Platform. Only with the participation of society can the space be sustainable without depending on the will of the current governments and, instead, transform into a commitment to achieve a new way of making public policy in our region.
Taking this into account, we consulted several representatives from social movements in Latin America and the Caribbean who were present during the civil society dialogues accompanying the Summit. Representatives of indigenous peoples, Afro leaders, feminists, activists for the right to health, and the fight against climate change, among others, agree that being an active part of this episode of history for social justice is fundamental.
Sonia Astuhuaman Pardave, Andean Coordinator of Indigenous Organizations (CAOI)
"Latin American governments need to understand that we, the people, are guardians and caretakers of all sources of life and deserve to have participation and not be forgotten in decisions about global taxation. We are here to harmoniously dialogue and make it understood that our Mother Earth is not to be exploited, that the use of resources must be decided by very consistent, sensitive people, or else our rights will be trampled upon. Inclusive and equitable global taxation is a very important instrument for our empowerment as indigenous peoples, as it allows us to share the solutions we know can solve so many crises. Now, with this new tool, we will be able to touch the Achilles' heel of those who oppose a fair and equitable distribution of taxes."
Abraham Caraballo, Ilex Acción Jurídica (Colombia)
"Fiscal justice is the favorite tool to achieve racial justice, as progressive taxation reduces disparities and materializes our rights. For example, in Colombia, there is a fundamental right for black communities to access territory, but that can only be guaranteed if there is a broad fiscal effort. Only with the necessary resources can we expand this right and contribute to the reduction of ethnic-racial inequalities. That's why fiscal policy should stop being seen as a means of macroeconomic stabilization and begin to be understood more as a means to follow a path of development in which cooperation between countries shows better routes."
Juliana Arias and Laura Almanza, Youth Movement Life of Pachamama
"In forums discussing global taxation, there is not much representation from grassroots communities, and even less from the most vulnerable, those who work from their territories to face the consequences of climate change head-on. This happens because there is a problem associated with how taxes are perceived. For many, the technicalities and complexity of the issue become a barrier to understanding why this is important and why everyone should be represented in the debate. The challenge then is to use simpler language and bring fiscal justice closer to children and young people and intergenerational justice, building collective paths to decide how and from where resources will be obtained to finance the fight against climate change."
Candelaria Botto, Ecofeminita
"Creating spaces for dialogue among different sectors of countries on Latin American regional agreements is very important, but we need to overcome the underrepresentation of more territorial movements. Those of us most involved in the issue of global taxation are activists, but almost all of us are also academics with some alliances with territorial movements. However, it is these women from the territories who provide all the resources to meet the care demands that states do not address. We have a responsibility to engage in dialogue with them, to build and share narratives where it is understood why taxation is important in people's daily lives and their rights."
Germán Niño, Latindadd
"The dialogue around global taxation allows, for the first time in many years, an opportunity for very diverse sectors of civil society to participate in fiscal matters. The fiscal justice agenda allows us to explore a wide range of aspects, from the relationship with human rights and transparency to actions against climate change and the digital industry. This is important because as the political aspect is balanced with civil society participation, we stop talking only about taxes and move towards the creation and promotion of a fiscal culture that ensures governance".