When 32-year-old market trader Mary Atieno takes her son to a public hospital, she is not thinking about tax policy.
She is thinking about whether there will be enough medicine, whether she will spend hours in a queue and whether she can afford treatment if supplies run out.
Atieno is just one among many Kenyans, who do not know how loss of taxes through dubious means is denying her basic needs.
Yet experts say the challenges facing hospitals, schools and other public services are often linked to a problem most people rarely hear about, governments losing billions of dollars in tax revenue every year.
According to tax justice advocates, one major reason is that powerful interests often stand in the way of reform.
Tax Justice Network Africa acting communications, campaigns and outreach manager Christine Mutinda, says that despite massive evidence and solution meant to stop financial losses from African states, office bearers are not acting.
"We often assume that if we produce enough evidence, decision-makers will act. In reality, evidence competes with political interests, competing priorities, public opinion and power dynamics. That is why advocacy must be strategic," said Mutinda during a training session on Policy and Advocacy in Practice at the International Tax Justice Academy (ITJA).
Across Africa, researchers, economists and civil society groups have spent years documenting how weak tax systems, illicit financial flows and hidden company ownership structures reduce the amount of money governments collect.
Mutinda now says tax justice advocates must move beyond producing evidence and focus on influencing the policies, systems and institutions that shape development outcomes on the continent.
While research remains a critical foundation for reform, she notes that experience has shown that evidence alone rarely changes policy.
"One of the biggest mistakes organisations make is confusing activity with impact. Holding workshops, publishing reports and conducting meetings are important, but they are not advocacy outcomes. Advocacy is ultimately about influencing decisions, behaviours, policies and systems," she said.
She pointed out that people like Atieno, need advocacy strategies that are translated into issues that directly affect citizens' daily lives.
She noted that while evidence is critical, policy reforms rarely occur automatically, even when governments are presented with compelling data.
"People rarely mobilise around technical concepts. They mobilise around issues that affect their daily lives. Our role as advocates is to connect tax justice issues to schools, hospitals, jobs, public services and economic opportunity," Mutinda said.


