link to the main page Nordic Tax Justice Network logo Map picture of the Nordic countries

log in
Mission Statement

Nordic Tax Justice Network is an independent coalition of researchers and activists with a shared concern about the harmful impacts of tax avoidance, tax competition and tax havens to Nordic welfare societies. It is a part of the Global Tax Justice Network (see

Our founding objectives are:

  • » to raise the level of awareness about the issues mentioned above;
  • » to promote links between interested parties around the world, particularly involving developing countries;
  • » to stimulate and organise research and debate;
  • » to encourage and support national and international campaign activity.
  • » to promote Nordic co-operation on tackling harmful tax practices and promoting tax justice - this means that Nordic countries should take an active role in international cooperation and institutions (OECD, EU, UN) to tackle cross-border tax avoidance and evasion, and to curb tax competition
  • » to discuss Nordic taxation model and its future

More about our shared values can be found in Tax Justice Network declaration.

Common statement of Nordic Tax Justice Network

in Network Launch, Oslo, June 9th 2006


Aggressive tax avoidance and tax evasion are major failures of current global economic integration and development. Developing countries lose at least US$200 billion annually just because of their inability to tax multinational enterprises and wealthy individuals. The disastrous impacts of professional aggressive tax planning – narrowing the tax base and undermining public finance - are also major problems in developed countries. On a global scale, individuals alone avoid taxes of over US$250 billion annually through tax havens. Tax havens are selling their national sovereignty, which has created a tax avoidance industry of accounting firms, banks and lawyers promoting non-compliant tax avoidance services on grey areas of the law. Mobile capital is thus able to play states off against each other resulting in harmful tax competition among states.

The most important effects of aggressive tax avoidance and tax competition are their implications for the democratic principles of taxation. The Nordic countries are among the best examples in the world of how taxation can strengthen social justice and the democratic foundations of a community. The Nordic tax model is based on transparency and redistribution, and on financing universal public goods and high quality services. This model has strengthened social cohesion, welfare and economic competitiveness.

The Nordic model, which has gained attention globally as a positive development strategy, is not compatible with harmful tax practices. In order to sustain a democratic taxation system, the tax haven problem must be tackled. This would enable sustainable financial and democratic solutions for poverty reduction in developing countries, and social cohesion and sustainable public finance in developed countries. A globalised world requires global solutions and binding agreements to ensure tax justice.

The Nordic Tax Justice Network puts forth a challenge for Nordic governments to promote tax justice principles internationally. Global tax justice requires transparent tax legislation and tax enforcement, including abolishing unnecessary bank secrecy practices, promoting automatic procedures of information exchange between national tax authorities, and advanced global financial reporting standards. In the longer run it will be necessary to monitor global financial flows and to create a World Tax Authority to coordinate tax policies globally.

Nordic countries are a credible source for innovative initiatives for global tax justice. The Nordic Tax Justice Network expects tackling harmful tax practices to be brought onto the international arenas as a top priority. This can effectively be done through Nordic co-operation. We believe that Nordic countries have a great opportunity, and responsibility, to promote sustainable global social and economic development.