JCAM 2021 15 Annual Review JENA TAX JUSTICE HEIGHTENED CHALLENGES: COVID & CLIMATE Pascal Pax Andebo - JENA, Research and Advocacy Officer - Tax Justice The COVID-19 pandemic and the growing concerns of the taxation process? climate crisis have combined to aggravate the ever-present The Jesuit Justice and Ecology Network Africa (JENA) and problems of poverty and inequality that affect both Jesuit Hakimani Centre (JHC) collaborated to create more governments and individuals. Recovery and “building back tax justice awareness in Kenya, with support from Misereor better” is still constrained by a financial tightrope, especially and the Jesuit Missions in Germany and Switzerland. The for many developing countries like Kenya, given the two organisations-initiated sensitisation activities in sic financial liquidity challenges they have. Financing dioceses in Kenya. The aim was to create and sustain a immediate livelihood needs like poverty alleviation, critical mass of the Kenyan public that is aware of and improved nutrition, education, and health still have embraces the responsibility to pay taxes and the right to challenges. Thus, other development needs like demand for a reasonable and effective tax-spend. It is infrastructure are perceived as luxury. Improved domestic envisaged that through active domestic resource revenue mobilisation is expected to contribute to the mobilisation and public participation in planning and annual investments that improve people’s lives. However, are the budget making, resource allocation and use will improve. people aware about the crucial role they are supposed to Consequently, poverty will reduce and life, especially for play in strengthening domestic resource mobilisation and the poor and marginalised will improve due to better effective revenue use? Do the ordinary taxpayers see service delivery and development. Ordinary citizens can progressive policies and a very transparent