As part of the 2026 Multi-Stakeholder Tour by the Red de Justicia Fiscal de América Latina y el Caribe (RJFALC) and Latindadd in Dominican Republic, local economist Roque Féliz from Centro Montalvo and Global Alliance for Tax Justice (GATJ) Policy Advocacy Coordinator Tomás Lukin sat down for an TV interview on tax justice, with highlights of the discussion below:
What is tax justice?
Roque Féliz: Tax justice refers to the idea that tax systems must be progressive, so that everyone contributes according to their ability to the financing of public services and the infrastructure required for development. When we talk about tax justice, we are also talking about the sustainable funding of public services and delivering human rights.
Tomas Lukin: What is happening today is that tax policy benefits the richest. This is a political decision. Who contributes and how much they contribute is a matter of deciding how the pie is redistributed. It is this power that shapes our tax systems. At the Global Alliance for Tax Justice, we work through regional networks to unite civil society, women’s movements, grassroots movements, trade unions and academia so that our tax systems and global tax rules can address inequalities and fund human rights. The goal is to ensure that the tax burden does not fall on sectors with the least ability to pay such as workers or caregivers but instead that the wealthiest sectors contribute their share.
What are some of the biggest challenges to fair tax policies?
Tomás Lukin: According to ECLAC, Latin America loses the equivalent of 6.7% of its GDP every year due to tax evasion. That is an enormous figure, and it is only an estimate because calculating evasion is always an approximation. This can be partially addressed locally through stronger oversight, better tax administrations, and improved enforcement tools. But there will still be an international dimension because the largest corporations and richest individuals in our countries use international manoeuvres to evade and avoid taxes. This weakens the financing of social security systems and pushes countries toward privatization and regressive, indirect taxes. That is why the solution must also be international.
Roque Féliz: We pay taxes indirectly through consumption, through mechanisms that hide the deep inequalities in our tax systems. Everyone pays taxes on fuel and consumption. At the same time, tax havens are defended, offshore banking systems that use secrecy measures are protected, and there is resistance by the dominant way of thinking to directly identifying shell companies who hide wealth. All of this represents the major challenges faced by the tax justice movement.
What is happening internationally to address these issues?
Tomas Lukin: Almost 20 years ago, the G20 acknowledged that there was an international tax problem that needed to be solved and gave the OECD, “the rich countries’ club,” the power to design global tax rules. But the OECD failed to produce a global solution. Not only did they fail to reach agreements, but they imposed rules on our countries in Latin America even though we were not all part of the process. Three years ago, the United Nations took over this effort through what is now called the UN Framework Convention on International Tax Cooperation. It may sound grandiose, but it is similar to international climate agreements: a global framework that must be negotiated and ratified by all countries. Countries from the Global South, including African and Latin American countries, are now leading this historic process by demanding solutions to the structural issues affecting our countries and are covering issues from the taxation of multinational corporations to taxing the rich. We need an international solution and we need to become part of the rule-making process. That is what is happening now at the United Nations, where the Global Alliance for Tax Justice and its allies in Latin America and around the world are actively participating and contributing to the ongoing negotiations.
What work is being done to move forward?
Roque Féliz: What is happening right now is an effort by civil society organizations, labor unions, and groups from different sectors that recognize the importance of putting tax justice at the center of public debate. That is why we invited colleagues from the Red de Justicia Fiscal de América Latina y el Caribe and the Global Alliance for Tax Justice to the Dominican Republic, so that together we can reflect on the challenges we face as a country, as a region, and as part of the global community, and activate the energy and commitment needed to build societies with greater social and tax justice.
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Watch the full interview here in Spanish: