Technical specifications: Commitments related to c. Findings show challenges with cumbersome registrations, securing tax Placing transparency, accountability, and participation at the center of tax policy can ensure that burdens are distributed equitably across society.

Strong reforms can support not-for-profit work.

Most OGP countries with documented challenges to freedom of association have not undertaken or completed ambitious commitments in their action plans. Roughly one in four OGP countries have excessively restrictive laws and limitations on receiving foreign funding or mobilizing domestic funding.

Freedom of association challenges are largely based in law.

While over half are doing well, international indicators show that 40 percent have noteworthy challenges according to a 2018 analysis of CIVICUS monitor by OGP.

OGP countries have mixed results on freedom of association.In its assessment of OGP member activities and freedom of association challenges, the report found the following: Such measures are counter to the principles, mission, and pledges of OGP members. More laws, or electoral laws), and reporting and accountability. Restrictions to association include hindering entry or registration, organizational operation, access to funding and resources, advocacy work (e.g., through over-implementation of lobby laws, transparency According to OGP’s Articles of Governance, transparency occurs when “government-held information (including on activities and decisions) is open, comprehensive, timely, freely available to the pub. and freedom of information are much less likely to translate into accountability. Where freedom of association is restricted, open data By opening up data and making it sharable and reusable, governments can enable informed debate, better decision making, and the development of innovative new services. Countries that guarantee freedom of association and other indicators of open civic space do better–politically, economically, and socially. is one of the rights-based pillars – along with freedom of expression, freedom of peaceful assembly, right to participate in the conduct of public affairs, freedom of movement, and access to information– that underpin civic space. Freedom of association Freedom of association - the right to join a formal or informal group to take collective action - is a universal right and can be used as a mechanism for public accountability.

Freedom of expression and association