CFAC Annual Narrative 2016

Good
Governance and Anti-Corruption

Narrative Report
(January 1, 2016 April 30, 2017)

Project Reference: 369-237

Submitted by:
Afghanistan Public Policy Research Organization (APPRO)
South of Habibia High School, opposite the Embassy of Turkmenistan
Ayub Khan Mina, Darul Aman Road, District 7
Kabul, Afghanistan

Contact:
Saeed Parto
Email: saeed.parto@appro.org.af
Tel 1: +93 777 011 840
Tel 2: +32 479 957 275
ANNEX VI
INTERIM NARRATIVE REPORT

This report must be completed and signed by the Contact person of the Coordinator.
The information provided below must correspond to the financial information that appears in the
financial report.
Please complete the report using a typewriter or computer (you can find this form at the following
address <Specify>).
Please expand the paragraphs as necessary.
Please refer to the Special Conditions of your grant contract and send one copy of the report to
each address mentioned.
The Contracting Authority will reject any incomplete or badly completed reports.
The answer to all questions must cover the reporting period as specified in point 1.6.

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Table of Contents
1. Description ...................................................................................................................... 4
2. Assessment of implementation of Action activities .......................................................... 5
2.1 Executive summary of the Action ................................................................................................ 5
Background .......................................................................................................................................... 5
Initial Project Goal and Specific Objectives .......................................................................................... 6
Revised Overall and Specific Objectives ............................................................................................... 7
Approach .............................................................................................................................................. 8
2.2 Results and Activities .................................................................................................................. 8
3. Beneficiaries/affiliated entities and other Cooperation .................................................. 11
4. Visibility ......................................................................................................................... 12
Appendix 1: Revised Logical Framework - CFAC ..................................................................... 13

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1. Description
Coordinators: Zahra Ghulami (APPRO), Sughra Sadat (TEFA)

Contact Person: Saeed Parto (APPRO)

Beneficiaries and affiliated entities in the Action: NGOs, private sector entities

Title of the Action: Good Governance at The Sub-national Level: Strengthening Constructive Dialogue
between Local Authorities and Civil Society Organizations

Contract Number: 369-237

Start date and end date of the reporting period: Start Date: 01/01/2016, End Date: 30/04/2017

Target country (regions): Afghanistan (Kabul, Mazar-e Sharif, Kandahar, Herat, Jalalabad).

Final beneficiaries &/or target groups: Not known

Country in which the activities take place: Afghanistan

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2. Assessment of implementation of Action activities
2.1 Executive summary of the Action

Background
The key characteristics of good governance are accountability, transparency, rule of law, responsiveness,
inclusivity, effectiveness, efficiency, and participation. Most of these elements have been weak or
missing from the mode of governance in Afghanistan while a crosscutting theme undermining efforts to
institute these elements has been systemic corruption. In addition, it is widely acknowledged that
corruption is a key deterrent preventing development aid from reaching the most vulnerable segments
in the recipient countries. Open, exploratory, and non-defensive dialogue is needed to engage
development aid providers, recipient national governments, and civil society organizations on measures
that can be taken to bring corruption under control.

Corrupt actors, national and extra-national, have made fortunes robbing their fellow human folk of the
hundreds of millions dollars of aid money that have been flowing into Afghanistan since 2001. Research
and evaluations by Afghanistan Public Policy Research Organization (APPRO) and others in Afghanistan
have revealed time and again that corruption is now endemic in Afghanistan and a serious threat to
social, economic, and political stability of the country.

Corruption has become part and parcel of how donor aid funds are expensed, how ordinary people go
about their daily lives, and how private sector actors conduct their business activity. All actors, to one
degree or another, play a role in perpetuating corruption. Afghanistan consistently tops the list of most
corrupt countries in the world. There are currently 32 different expressions for alerting service users
that they should pay a bribe. Afghans and internationals working in Afghanistan have had little choice
but to succumb to pressure and contribute to corruption in a country where there was, until just over a
decade ago, a tradition of shaming the families of those who were thought to be taking bribes. The
opposite is the case in 2015. Those who refuse to take or give bribes are now looked down upon as
being unworthy, incapable, or lacking courage. The rationale given by some of the bribe takers, when
probed and assured of anonymity, is that taking foreigners money is acceptable because Afghanistan is
in a state of war between Muslims and infidels and thus taking foreigners money equates ghanimat, or
war trophy. Some corrupt government officials claim that they are claiming this ghanimat on behalf of
the Afghan people.

Numerous statements by President Ghani and others, including the European Delegation to Afghanistan
have renewed the urgency of curbing corruption. The most recent statement by the EU Delegation to
Afghanistan was made in March 2017, with the Delegation launching the seven-week 2017 Anti-
Corruption Campaign as the run-up to the May 8, 2017 high-level conference on anti-corruption in
Afghanistan. The campaign was intended to underscore the importance of awareness raising,
prevention, and state-citizens partnership in the fight against corruption. Other key elements in the
campaign were a cultural change of behavior, investigative journalism, and citizens standing up to
corruption.

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As with numerous other efforts to curb corruption, EUs 2017 campaign was a response to endemic
corruption, posing existential threat to Afghanistans ability to become a self-reliant state, weakening
the security sector's ability to effectively confront and contain the insurgency, hampering basic service
delivery by the public sector to address the citizens many needs, and undermining investment and thus
longer term economic viability.

The EU, as with the overwhelming majority of national and international stakeholders, places the central
responsibility for anti-corruption with the Government of Afghanistan, demanding that the government
must lead efforts to ensure that the Law on Access to Information is implemented as the main means
through which to enforce transparency and accountability toward the public by public officials. Other
measures called for by the EU include establishing an asset register for public officials, incorporation of
anti-corruption virtues in educational curricula, taking action against high-ranking officials convicted of
embezzlement and corruption, the passing of the Whistle Blower Protection Law by the Parliament,
instituting protection mechanisms for citizens and organizations that stand up to administrative
corruption, and intensifying official communication on the importance of fighting corruption by all
concerned.1

Such statements indicate that despite Afghanistans many challenges there is sufficient political will by
the government, its international donors, private sector, and civil society to make every effort to curb
and eliminate corruption.

This project is intended to build on the new momentum for anti-corruption through a civil society driven
initiative to fight corruption in Afghanistan. The primary focus of this initiative is the systematic
corruption in tax assessment, payment, and collection processes involving NGOs, the private sector, and
the Ministry of Finance in Kabul and its line departments in Herat, Mazar-e Sharif, Jalalabad, and
Kandahar.
Initial Project Goal and Specific Objectives

The overall goal of this intervention was to create a forum through which civil society organizations,
businesses, international donors, and ordinary citizens can protect themselves on legal grounds against
extortion by the Ministry of Finance officials and demand legislative reform and other actions to curb
corruption. To this end, the initial objectives for this project, as stated in the proposal, were:

Specific Objective 1: Identification of capacity needs of CSOs and local authorities in conduct of good
governance practices with a focus on anti-corruption, knowledge of the policy process, and legal
literacy/awareness raising on the utilization of existing legislation against corruption.
Result 1 (R1) Available and evidence-based information on drivers of corruption
Result 2 (R2) Identification and addressing capacity needs of civil society and state actors in curbing
corruption and corrupt practices.
Result 3 (R3) Institutionalized oversight by civil society of anti-corruption policy processes and
legislative reform through the establishment of a civil society forum (CFAC) active at the national and
provincial levels.

Specific Objective 2: Strengthen civil societys oversight of policy processes and government reforms on

1
For additional detail, see: https://eeas.europa.eu/delegations/afghanistan/24937/seven-steps-afghanistan-can-
take-now-prevent-more-corruption-occurring_en
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anti-corruption with a focus at the local level through needs-based capacity building interventions.
Result 4 (R4) Empowered civil society to protect itself against corruption, take constructive action to
curb corruption and corruptive practices, and hold local and national authorities accountable.
Result 5 (R5) Local and national authorities are responsive to actions on anti-corruption by civil
society through a formal mechanism for sustained and constructive dialogue between state and non-
state actors at local and national levels.

Specific Objective 3: Strengthen accountability, transparency, and thus legitimacy of local and national
authorities through informed, pragmatic and constructive advocacy messaging by civil society actors on
anti-corruption, and adequate and accountable response from governmental authorities.
Result 6 (R6) Established sustainability of CFAC, through which public and private interests can
engage to curb corruption.
Result 7 (R7): Increased tax revenues for the Government of Afghanistan
Revised Overall and Specific Objectives

During the first week of April 2017, an assessment was carried out of the progress of the project by a
specialist from the EU. Among the main recommendations of this assessment were:
- A thorough revision of the project, its objectives, and activities to better align with the difficult
conditions in which the project was being implemented
- Intensification of efforts to secure the shortage of funds for the project as a means to ensure
that all activities intended could be practically carried out.
- A new logframe according to the new format used by the EU.

Work to meet the above recommendations started in earnest in the second week of April 2017. The
overall and specific objective were revised as follows:

Overall Objective: Good governance in anti-corruption through: a) Structured and informed advocacy by
civil society on anti-corruption in tax payment and collection and, b) Consequent specific responses by
governmental tax authorities to citizens demands for transparency and accountability in the tax
payment and collection process.

Specific Objective 1: Conduct of good governance by CSOs with a focus on anti-corruption,
demanding transparency and accountability by government tax authorities at the national (Kabul)
and sub-national (Balkh, Herat, Kandahar, and Nangarhar) levels. This will be supported through a
baseline assessment, in-depth research papers, news releases, briefs, legal advice, specialist tax
advice, training and mentoring, and a dedicated webpage to organize activities under CFAC and to
collect data from victims of corruption.

Specific Objective 2: Conduct of good governance by national and sub-national tax authorities in
response to advocacy by CSOs with a focus on anti-corruption, to increase transparency and
accountability in the tax collection process.

Specific Objective 3: Strengthened accountability, transparency, and thus legitimacy of local and
national authorities as a result of SO1 and SO2.

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Specific Objective 4: Increased government tax revenues through transparent and accountable
assessment of taxes payable and full payment of taxes owed by taxpayers, resulting from SO1,
SO2, and SO3.

A new logframe was compiled using EUs new format. This logframe is attached as Appendix 1.
Approach
In collaboration with civil society organizations and private sector entities this project is intended to:

Utilize the existing structures of the National Advocacy Committee for Public Policy (www.nac-pp.net)
and APPROs regional offices in Herat, Kandahar, Jalalabad, and Mazar-e Sharif to mentor local civil
society organizations on anti-corruption advocacy directed at local state authorities such as Provincial
Councils, Governor Offices, and provincial line ministries.
Establish CFAC to function as an active sub-committee of the National Advocacy Committee for Public
Policy.

The sub-committee for CFAC has been established under NAC-PP (see: http://www.nac-pp.net/about-
anti-corruption/). As part of the inception work, CFAC was launched publicly June 2016, followed by a
general assembly meeting of NAC-PP to announce the formalization of a sub-committee on anti-
corruption whose sole function will be to support CFAC.
2.2 Results and Activities

The activity components of this project, and their status (in Italics) as of May 7, 2017 are as follows:

Component 1: Baseline Assessment and Stock Taking of Corruption
- The baseline has been completed. The final version is included as a separate document
- The preliminary findings from the baseline assessment were presented at the US Embassy, Kabul
on August 8, 2016.

Component 2: Thematic Publications on Corruption and Related Issues
1. One thematic paper per year (4 in total) on issues relating to corruption
- One thematic paper on anti-corruption in educational curricula has been complete. The final
version of this report is attached as a separate document.
2. Two (2) policy briefs per year (from 2017) and three (3) press releases per year (from 2017) on real
life stories on corruption collected through CFACs website and actual cases of corruption taken on
through CFAC (see Component 3)
- A policy brief based on the first thematic paper (see above) is attached.
- A briefing paper was prepared based on the initial findings for the Brussels Conference in
October 2016. This brief is attached as a separate document.
3. Annual reports highlighting each years activities, outcomes, challenges, and ways forward.
- This report is the first annual report, covering 2016 and the first 4 months of 2017. The next
annual report to be submitted in February 2018 will cover the year 2017

Component 3: Establishment of Citizens Forum Against Corruption (CFAC)
- A sub-committee dedicated to CFAC and other anti-corruption initiatives has been set up with its
own webpage under National Advocacy Committee for Public Policy (NAC-PP).
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- Political support has been sought from the Office of the President and the National Procurement
Authority (NPA) but, to date, no MoUs or other forms of agreement have been signed.
- The inauguration meeting to launch Citizens Forum against Corruption (CFAC) was held on May
29, 2016 at APPROs office in Kabul. Present were individuals from civil society and the
private sector as follows.

From the private sector:
Afghanistan Investment Support Agency (AISA)
The National Federation of Trades
The Federation of Oil Pumps Traders
The Federation of Goldsmiths
The Federation of Public Baths
The Federation of Hotel Tenders
Afghanistan Dynamic Software Development (ADSD)
Rebuild Consultancies

From Civil Society:
Afghanistan Civil Society Forum (ACSF)
Afghanistan Public Policy Research Organization (APPRO)
Equality for Peace and Democracy (EPD)
Integrity Watch Afghanistan (IWA)
Independent Joint Anti-Corruption Monitoring and Evaluation Committee (MEC)
Peace Training and Research Organization (PTRO)
Transparent Elections Foundation Afghanistan (TEFA)
The Liaison Office (TLO)
Democracy International

- On March 27, 2017 APPRO presented an introductory presentation about the Anti-Corruption
and Good Governance project at Stakeholders Anti-Corruption Working Group in UNAMA palace
in Kabul, with participants from different the embassies of Denmark, Finland, Germany, Japan
and UK. Also present were representatives from IWA, MEC, and USAID.
- The anti-corruption sub-committee is also linked to the Open Government Partnership initiative
(see: http://www.nac-pp.net/2017/04/13/1st-civil-society-consultation-workshop-on-open-
government-partnership-ogp-in-afghanistan/)
- Report Corruption has been set up on the dedicated page for the sub-committee for anti-
corruption under NAC-PP in two languages with the Pashto language page to be made available
shortly. (See: http://nac-pp.net/corruptions/).
- APPRO is a member of Anti-Corruption Justice Center (ACJC) Monitoring Group Secretariat. The
working group meeting will be convened once a month.
- APPRO has been a regular contributor to the regular meetings in the Taqnin Department of the
Ministry of Justice to revise the Anti-corruption Law.

Component 4: Provision of Legal and Technical Services for Victims of Corruption Through CFAC
- An experience lawyer, Kimberly Motely, has agreed to act as the legal consul for NGOs or private
entities who might wish to resolve their disputes with STO/MTO/LTO in courts.
- A certified accountant, Zarif Ludin, has been appointed as the tax specialist providing technical
advice to NGOs and private sector entities experiencing difficulties with STO/MTO/LTO.

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Component 5: Capacity Building on Anti-corruption Advocacy
- To date APPRO has been successful in working with TEFA, the co-applicant on this proposal, to
develop TEFAs anti-corruption advocacy capacity. Corrective measure was taken in early April
2017 by having a meeting with TEFA and agreeing to develop a Terms of Reference for TEFA to
conduct advocacy based on findings from this project and other sources of information on
corruption in the tax assessment, payment, and collection processes.
- Tailor made training modules on the policy process with specific focus on good governance, the
policy process, evidence-based constructive advocacy, and legal literacy will commence in the
last 3rd and 4th quarters of 2017. As much as possible, APPRO will utilize its ongoing policy
process training courses from other projects for this proposed project.

Component 6: Exit Strategy and Sustainability Plan
- By the end of the second quarter of the 4th year (2019) of this project, and based on an
established track record, CFAC will approach EU and other donors for additional resources to
sustain CFAC. Also in the second quarter of the 4th year APPRO will initiate the process to develop
a fee-based membership system for CFAC to generate continued revenue for maintenance and
sustenance of CFAC.

Please see Appendix 1 for the full details of the revised logfram, including revised Activities.

Main Challenges and Mitigation:
1. Given the sensitivity of the project, and fear of being identified and potentially targeted by corrupt
officials, a number of key informants refused to reveal their full experience with STO/MTO/LTO.
o Mitigation: The approach taken in interviews with these key informants was to ask about
their impressions of how other entities dealt with the tax offices, removing their worry about
being identified or associated with incriminating statements about corruption in the tax
offices.
2. Some private schools and clinics in Jalalabad, Mazar-e Sharif, Herat and Kandahar requested official
letters from related ministries as a condition of doing interviews.
o Mitigation: Other private schools and clinics more willing to engage were approached
instead though this cause some delay in data being collected.
3. Businesses headed by women in the provinces are usually small and report to STO.
o Mitigation: To ensure the collection of relevant data for this project, it was decided to
interview women-headed small businesses, despite the fact that the projects focus is on
MTO.
4. Private universities and hospitals in the provinces report to LTO. This is not the case in Kabul, where
most report to MTO.
o Mitigation: During the data collection it was decided to interview key informants whose
organizations reported to STO, MTO, and LTO.
5. In Kandahar province there is a huge fear among people from Karzais brothers, Director of provincial
assembly and security commander. Most people did not want to share any information about
corruption.
o Mitigation: Other entities more willing to engage were identified and the questions were
nuanced to ensure that no threat was felt by the interviewees.

The net result of the above challenges, and despite the mitigation measures, was a long delay in the
completion of data collection, particularly in the provinces.

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The ROM assessment, carried out in the first week of April 2017, found that the objectives for this project
were too ambitious to be realized. Specific responses have been submitted to the EU Delegation about
making the objectives more realistic and achievable. These changes in project design have been reflected
in the new logframe which has more realistic and achievable objectives and activities. See Appendix 1 for
the new logfram.

There have been no contracts related to this project for works, supplies, or services that have exceeded
60 000 during the reporting period.

Please see the Activities section of the logframe in Appendix 1 for the revised list of activities and dates
by which these activities are planned to be carried out.
3. Beneficiaries/affiliated entities and other Cooperation

3.1 How do you assess the relationship between the Beneficiaries/affiliated entities of this grant
contract (i.e. those having signed the mandate for the Coordinator or the affiliated entity
statement)? Please provide specific information for each Beneficiary/affiliated entity.

The relationship between APPRO as the main project implementer and the beneficiaries, i.e., taxpayers
dealing with STO/MTO/LTO has been cautious, due to sensitivity of corruption in the tax system but
mostly cordial, appreciative, and cooperative. Despite the worries of the interviewees, APPROs
researchers managed to gather sufficient data on how corruption functions in the tax assessment,
payment, and collection processes as presented in the baseline assessment report.

3.2 How would you assess the relationship between your organisation and State authorities in the
Action countries? How has this relationship affected the Action?

APPRO maintains good relations with all key governmental ministries and agencies. To date there have
been no instances of animosity or hostility between state authorities and APPROs work. We have reason
to believe that these relations will remain intact and not be affected adversely because of this project.

3.3 Where applicable, describe your relationship with any other organisations involved in implementing
the Action:
Associate(s) (if any)
Contractor(s) (if any)
Final Beneficiaries and Target groups
Other third parties involved (including other donors, other government agencies or local
government units, NGOs, etc.)

Associate: The relationship between APPRO and the co-applicant, TEFA, has been minimal though
cordial. The division of labor between APPRO and TEFA for this project is that APPRO does all research,
monitoring, and training related activities while TEFA is responsible for conducting advocacy based on
the empirical evidence provided by APPRO and by other sources such as IWA and MEC, insofar as these
other sources had empirical data on corruption in the tax system. The minimal contact and collaboration
between APPRO and TEFA has been due to the design of the project, according to which the first year,
2016, was set aside for establishing the parameters of evidence-based advocacy on corruption and the
subsequent 3 years (2017-2019) were to be focused on training, advocacy, and outreach and
dissemination while doing in-depth research on thematic issues as identified along the way.
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Contractor: APPRO commissioned the first in-depth thematic research paper to Rebuild Consultants on
the subject of anti-corruption teaching as part of educational curricula. Despite a shaky start, the product
of this collaboration has been more than satisfactory, with a research paper on anti-corruption in
education and a related brief.
Final Beneficiaries and Target Groups: The final beneficiaries and target groups are taxpayers and tax
officials, respectively. The advocacy component of this project is to commence in 2017 and, therefore,
there is insufficient information to have a view on how this project has affected the final beneficiaries and
target groups. More will be known by the end of 2017.

Other third parties involved: Since late 2016 APPRO has been intensifying its focus on NAC-PP and
particularly the Sub-committee for Anti-corruption under NAC-PP, set up for this project. NAC-PP and its
six sub-committees are made up of a number of NGOs that specialize on various issues such as anti-
corruption. The advocacy events organized by NAC-PP involve the NGOs and relevant government
authorities.

In terms of engaging donor organizations, APPRO gives presentations on a regular basis on a variety of
topics based on this project and other projects.

3.4 Where applicable, outline any links and synergies you have developed with other actions.

By far, the most notable synergy created by this project has been the added impetus to NAC-PP and
developing much closer relationship with IWA as the primary NGO in Afghanistan on anti-corruption. We
expect this relationship to strengthen as CFAC gains momentum and strength starting in 2017.

3.5 If your organisation has received previous EU grants in view of strengthening the same target group,
in how far has this Action been able to build upon/complement the previous one(s)? (List all
previous relevant EU grants).
No.
4. Visibility
How is the visibility of the EU contribution being ensured in the Action?
In all dissemination events by APPRO or NAC-PP, direct reference is made to this project and EU
Delegation as the primary donor. Also, all publications such as baseline reports, in-depth research
papers, and briefs make the acknowledgement of the funding from EU Delegation.

The European Commission may wish to publicise the results of Actions. Do you have any objection to
this report being published on the EuropeAid website? If so, please state your objections here.
We have no objections to the results of this action being publicized by EU.

Name of the contact person for the Action:
Saeed Parto Location: Kabul and Brussels

Date report due: ..
Signature:
Date report sent: May 8, 2017

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Appendix 1: Revised Logical Framework - CFAC
Revised Logframe for CFAC: Overall Objective

Results Chain Indicators Baseline Current Value Targets Sources and Means Assumptions
(2016) (2017) (Indicated by Year) of Verification
Overall Good According to As of April 2017: three (3) Affidavits by 3 NGOs Assumption 1:
Objective: governance in the baseline 2017, the NGOs and three (3) and 3 private sector Willingness of state
anti-corruption carried out in situation is private sector entities on being actors at local and
Impact through: 2016, bribe unchanged entities are assisted assisted by the national levels to
payment and from the in transparent and Citizens Forum participate as formal
a) Structured a) Advocacy bribe taking baseline year. accountable Against Corruption stakeholders in this
and informed action by civil are rife in tax payment of their (CFAC) in the initiative.
advocacy by civil society on anti- collection by taxes to Revenue payment of their
society on anti- corruption with the Revenue Department taxes to the Revenue Assumption 2:
corruption in tax governmental Department of 2018: three (3) Department for each Willingness of civil
payment and tax authorities. the Ministry of NGOs and three (3) of the years 2017, society (non-profit)
collection Finance from private sector 2018, and 2019. actors to participate
NGOs and entities are assisted as formal
and, private sector in transparent and stakeholders in this
entities. accountable initiative.
b) Consequent b) Direct payment of their
specific response(s) by taxes to Revenue Assumption 3:
responses by governmental Department Willingness of private
governmental tax authorities 2019: three (3) sector business actors
tax authorities to to advocacy by NGOs and three (3) to participate as
citizens civil society on private sector formal stakeholders
demands for anti-corruption entities are assisted in this initiative.
transparency in tax payment in transparent and
and and collection. accountable
accountability in payment of their
the tax payment taxes to Revenue
and collection Department.
process.

Revised Logframe for CFAC: Outcome 1
Specific Conduct of good 2017, 2018, There has The situation 2017: 2017: As per Overall
Objective 1 governance by 2019: been no is unchanged 1.1.1: A baseline 1.1.1.1: A baseline Objective.
CSOs with a 1.1: In-depth planned / from 2016. assessment of report, published and
Outcome 1 focus on anti- and structured extent and types of disseminated through
corruption, documented interaction corruption in the APPROs website and
demanding knowledge of between CSOs tax system in Kabul public fora.
transparency and corruption in and + 4. 1.2.1.1: Evidence of
accountability by tax assessment, governmental 1.2.1: Establish CFAC having been
government tax tax payment, tax authorities Citizens Forum established and
authorities at the and tax on Against Corruption meetings of CFAC
national (Kabul) collection government (CFAC) with a members.
and sub-national processes. officials acting mandate to organizations.
(Balkh, Herat, 1.2: Formal transparently advocate for 1.3.1.1: Research
Kandahar, and structure to and taxpayers, provide Paper 1 on a thematic
Nangarhar) advocate for accountably technical assistance issue relating to
levels. This will reform against regarding tax to the tax payers, corruption, published
be supported corruption in payment and and protect and disseminated.
through a the tax process collection taxpayers from 1.4.1.1: A functioning
baseline on behalf of tax process. extortion by website established
assessment, in- payers, provide corrupt tax officials. for CFAC.
depth research technical 1.3.1: In-depth 1.4.2.1: Evidence of
papers, news assistance on research paper on a press releases having
releases, briefs, tax related thematic issue been issued.
legal advice, issues, and to relating to 1.5.1.1: Evidence
specialist tax protect corruption. Report Corruption
advice, training taxpayers 1.4.1: A dedicated reporting system
and mentoring, against webpage to having been
and a dedicated extortion by promote CFAC and established on CFACs
webpage to corrupt tax disseminate dedicated webpage
organize officials. findings from in 3 languages.
activities under 1.3: In-depth, research and other 1.6.1.1: Evidence of
CFAC and to documented sources an annual report
collect data from knowledge on 1.4.2: Periodic summarizing the
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victims of thematic issues press releases on preceding years
corruption. SO1 relating to topical issues events and activities
is also Outcome corruption and relating to of CFAC and related
1. how to curb it. corruption and issues.
1.4: Outreach anti-corruption. 1.7.1.1: Evidence of
mechanisms 1.5.1: Creation of a training having taken
for raising data collection place.
awareness mechanism on 1.8.1.1: Evidence of
about CFACs webpage to meetings between
corruption and collect data on NGOs and private
anti-corruption. everyday sector entities with
1.5: A rolling experiences of tax officials on how to
database to citizens with curb corruption in tax
collect corruption. assessment,
evidence of the 1.6.1: Annual payment, and
extent and report to provide collection processes.
forms of concise syntheses
corruption in of actions and
the tax system. related events on
1.6: Periodic, anti-corruption.
concise 1.7.1: Formal
syntheses of training courses on
anti-corruption policy process,
activities. evidence-based
1.7: Structured advocacy, and legal
training on the literacy.
policy process, 1.8.1: Formal
evidence-based engagement events
advocacy, and of tax officials by
legal literacy. NGOs and private
1.8: sector entities to
Engagement of demand
STO/MTO/LTO transparency and
by NGOs and accountability in
private sector tax assessment, tax
entities to payment, and tax
effect reform collection
for curbing processes.
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corruption in
the tax system. 2018: 2018:
1.2.2: Promotion of 1.2.2.1: Evidence of
CFAC through CFAC having been
dissemination promoted through
activities and a dissemination
membership drive. activities and a
1.3.2: In-depth membership drive.
research paper on a 1.3.2.1: Evidence of
thematic issue Research Paper 2
relating to having been
corruption. published.
1.4.3: 1.4.3.1: Evidence of
Dissemination of dissemination event
findings from for Research Paper 2.
research and other 1.4.4.1: Evidence of
sources. press releases having
1.4.4: Issue periodic been released.
press releases on 1.5.2.1: Evidence of
topical issues data from Report
relating to Corruption having
corruption and been used in briefs
anti-corruption. and/or press
1.5.2: Utilization of releases.
data collected 1.6.2.1: Evidence of
through CFACs an annual report
Report summarizing the
Corruption facility preceding years
to generate briefs events and activities
on corruption. of CFAC and related
1.6.2: Annual issues.
report to provide 1.7.2.1: Evidence of
concise syntheses training having taken
of actions and place.
related events on 1.8.2.1: Evidence of
anti-corruption. meetings between
1.7.2: Formal NGOs and private
training courses on sector entities with
www.appro.org.af 16
policy process, tax officials on how to
evidence-based curb corruption in tax
advocacy, and legal assessment,
literacy. payment, and
1.8.2: Formal collection processes.
engagement events
of tax officials by
NGOs and private
sector entities to
demand
transparency and
accountability in
tax assessment, tax
payment, and tax
collection
processes.

2019: 2019:
1.2.3: Maintenance 1.2.3.1: Evidence of
and promotion of CFAC having been
CFAC through promoted through
dissemination dissemination
activities and a activities and a
membership drive. membership drive.
1.3.3: In-depth 1.3.3.1: Evidence of
research paper on a Research Paper 3
thematic issue having been
relating to published.
corruption. 1.4.5.1: Evidence of
1.4.5: dissemination event
Dissemination of for Research Paper 3.
findings from 1.4.6.1: Evidence of
research and other press releases having
sources been released.
1.4.6: Issuance of 1.5.3.1: Evidence of
periodic press data from Report
releases on topical Corruption having
issues relating to been used in briefs
www.appro.org.af 17
corruption and and/or press
anti-corruption. releases.
1.5.3: Utilization of 1.6.3.1: Evidence of
data collected an annual report
through CFACs summarizing the
Report preceding years
Corruption facility events and activities
to generate briefs of CFAC and related
on corruption. issues.
1.6.3: Annual 1.7.3.1: Evidence of
report to provide training having taken
concise syntheses place.
of actions and 1.8.3.1: Evidence of
related events on meetings between
anti-corruption. NGOs and private
1.7.3: Formal sector entities with
training courses on tax officials on how to
policy process, curb corruption in tax
evidence-based assessment,
advocacy, and legal payment, and
literacy. collection processes.
1.8.3: Formal 1.10.1.1: Evidence of
engagement events project report having
of tax officials by been completed and
NGOs and private published.
sector entities to 1.11.1.1: Evidence of
demand a strategy for
transparency and sustenance of CFAC.
accountability in
tax assessment,
payment, and
collection.
1.10.1: Project
Report (2016-
2019).
1.11.1: Strategy
CFACs
sustainability
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Specific Conduct of good 2.1: Formal There has The situation 2017, 2018, 2019: As per Overall
Objective 2 governance by events of been no is unchanged 2.1.1: At least two 2.1.1.1: Evidence of Objective.
national and sub- governmental response from from 2016. events where governmental tax
Outcome 2 national tax tax officials governmental governmental tax officials having
authorities in responding to tax authorities officials directly responded to citizens
response to NGOs and in response to respond to citizens demands for
advocacy by private sector civil societys demands for transparency,
CSOs with a entities demands for transparency and accountability in the
focus on anti- demanding transparency accountability in tax system (e.g.,
corruption, to transparency and tax assessment and formal statement or
increase and accountability tax collection announcements,
transparency and accountability in the tax processes. media reports)
accountability in in tax collection
the tax collection assessment and process.
process. SO2 is tax collection
also Outcome 2. processes in
Kabul + 4.

www.appro.org.af 19
Specific Strengthened 3.1: Procedural The The situation 2017: 2017: As per Overall
Objective 3 accountability, and structural procedures is unchanged 3.1.1: Gain 3.1.1.1: Evidence of Objective.
transparency, changes in the and structures from 2016. agreement in government having
Outcome 3 and thus interactions are principle from made agreement in
legitimacy of between civil inadequate for Revenue principle to reform
local and society and transparency Department on the the tax assessment
national governmental and need to reform and collection
authorities as a tax officials, put accountability procedures in tax process.
result of SO1 and in place to by assessment and tax
SO2. SO3 is also increase governmental collection and
Outcome 3. transparency tax officials in consider effecting
and tax structural change
accountability assessment to simplify the tax
of government and tax assessment and
tax officials collection collection process
toward processes. as necessary.
taxpayers. 2018: 2018:
3.2.1: Explicit effort 3.2.1.1: Evidence of
by the Revenue effort by the Revenue
Department to Department to
streamline tax streamline tax
assessment and assessment and
collection process. collection process.
2019: 2019:
3.3.1: Evidence of 3.3.1.1: Evidence of
at least one reform reform in procedures
in procedures or or the structure of
the structure of the the tax assessment
tax assessment and and collection
collection process. process.

www.appro.org.af 20
Specific Increased 4.1: NGOs and There are no The situation 2017: 2017, 2018, 2019: As per Overall
Objective 4 government tax private sector mechanisms is unchanged 4.1.1: At least 3 4.1.1.1, 4.2.1.1, and Objective.
revenues entities pay to encourage from 2016. NGOs and 3 private 4.3.1.1: Tax
Outcome 4 through their full taxes, NGOs or sector entities pay assessment forms
transparent and based on private sector their full taxes, and clearances issued
accountable facilitation by entities to pay based on to NGOs and private
assessment of CFAC and their fairly transparent and sector entities after
taxes payable transparent assessed taxes accountable full taxes are paid to
and full payment assessment by to the assessment by the government
of taxes owed by STO/MTO/LTO government. STO/MTO/LTO to consistent with the
taxpayers, to the the government. assessment carried
resulting from government. 2018: out by
SO1, SO2, and 4.2.1: At least 3 STO/MTO/LTO.
SO3. SO4 is also NGOs and 3 private
Outcome 4. sector entities pay
their full taxes,
based on
transparent and
accountable
assessment by
STO/MTO/LTO to
the government.
2019:
4.3.1: At least 3
NGOs and 3 private
sector entities pay
their full taxes,
based on
transparent and
accountable
assessment by
STO/MTO/LTO to
the government.
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Revised Logframe for CFAC Outputs (Outcome 1)
Baseline (2016): There is widespread knowledge of corruption in tax assessment, payment, and collection but this has never been documented.
Current Value (2017): The situation remains the same as 2016.
Results Chain Indicators Targets Sources and Means of Assumptions
(Output / Date from Targets and (Targets from Targets and Verification
Outputs Document) Outputs Document) (S&M of Verification from
Targets and Outputs
Document)
2016
1. Overview of administrative 1.1:Documented summary of the 1.1.1: Briefing report 1.1.1.1:Released during Assumption 1:
corruption. processes of tax assessment, synthesizing corruption in Brussels Conference in Willingness of state
2. Services of a lawyer to payment, and collection. tax assessment and October 2016. actors at local and
provide assistance to CFAC 2.1: Availability of legal services to collection. 2.1.1.1: Evidence of national levels to
members (late 2016). assist CFAC members. 2.1.1: Appoint a lawyer appointment and agreement participate as formal
3. A narrative report summing 3.1: Documented description of the (late 2016). in writing with the lawyer. stakeholders in this
up activities for 2016 and impact of preparatory work on 3.1.1: Annual synthesis 3.1.1.1: Narrative Report for initiative.
outlining tasks for 2017. gaining an understanding of report. 2017 will be submitted to EU Assumption 2:
corruption in the tax system. by May 15, 2017. Willingness of civil
society (non-profit)
actors to participate
as formal
stakeholders in this
initiative.
Assumption 3:
Willingness of private
sector business
actors to participate
as formal
stakeholders in this
initiative.
4. Baseline report: April 30, 4-8.1: A baseline report containing 1.1.1: A baseline 1-5.1.1.1: A Baseline report
2017. description and analysis of assessment of extent and in 3 languages, published
5. Translation into Dari and corruption in the tax system in types of corruption in the through APPROs websites,
Pashto: May 15, 2017 Kabul+4 in 3 languages, published tax system in Kabul + 4. printed, and disseminated in
6. Dissemination of baseline through APPROs websites and 2.1.1: Baseline translated public forums.
report on APPROs websites: disseminated. into Dari and Pashto
May 30, 2017 3.1.1: Baseline report
www.appro.org.af 22
7. Printed copies of baseline placed on APPROs
report in 3 languages: June 15, websites.
2017 4.1.1: Baseline report
8. Disseminate baseline findings: printed in 3 languages.
June 30, 2017. 5.1.1: Public event to
disseminate Baseline
report.
9. Research Paper 1: April 30, 9-13.1: In-depth research paper on 1.1.1: Research Paper 1 on 1-5.1.1.1: Research Paper 1
2017. a theme related to corruption, a thematic issue of in 3 languages, published
10. Research Paper 1 translated published on APPROs websites, corruption to raise through APPROs websites,
into Dari and Pashto: May 15, printed in 3 languages and awareness of corruption. printed, and disseminated in
2017 disseminated in public forums. 2.1.1: Research Paper 1 public forums.
11. Dissemination of Research translated into Dari and
Paper 1 on APPROs websites: Pashto
May 30, 2017 3.1.1: Research Paper 1
12. Printed copies of Research placed on APPROs
Paper 1 in 3 languages: June 15, websites.
2017 4.1.1: Research Paper 1
13. Public event to disseminate printed in 3 languages.
Research Paper 1: June 30, 5.1.1: Public event to
2017. disseminate Research
Paper 1.
2017
1. Launch CFAC: May 30, 2017 1.1: Formal constitution for CFAC 1.1.1: Establishment of 1.1.1.1: Documented As per 2016
1.2: Launch Event Citizens Forum Against evidence of the existence
Corruption (CFAC) with a CFAC and a launch event
mandate to advocate for having been held.
taxpayers, provide
technical assistance to the
tax payers, and protect
taxpayers from extortion
by corrupt tax officials.
2. Research Paper 2: May 31, 2-6.1: In-depth research paper on a 2.1.1: Research Paper 2 on 2-6.1.1.1: Research Paper 2
2017 theme related to corruption, a thematic issue of in 3 languages, published
3. Translation of Research Paper published on APPROs websites, corruption to raise through APPROs websites,
1: June 15, 2017. printed in 3 languages and awareness of corruption. printed, and disseminated in
4. Dissemination of Research disseminated in public forums. 3.1.1: Research Paper 2 public forums.
Paper 2 on APPROs websites: translated into Dari and
www.appro.org.af 23
June 30, 2017. Pashto
5. Printed copies of Research 4.1.1: Research Paper 2
Paper 1 in 3 languages: July 15, placed on APPROs
2017. websites.
6.Public event to disseminate 5.1.1: Research Paper 2
findings from Research Paper 2: printed in 3 languages.
July 30, 2017. 6.1.1: Public event to
disseminate Research
Paper 2.
7. A digital forum for 7.1: A functioning digital forum for 7.1.1: A dedicated 7.1.1.1: Evidence of CFAC
disseminating outputs from dissemination of CFAC activities and webpage to promote CFAC webpage (See
various activities of CFAC. outputs. and disseminate findings http://www.nac-
from research and other pp.net/about-anti-
sources corruption/)
8. Three (3) press releases on 8.1: Three (3) complete and 8.1.1: Periodic press 8.1.1.1: Evidence of press
findings from research and released press releases releases on topical issues releases having been issued.
related work: June 30, relating to corruption and
September 30, and December anti-corruption.
31, 2017.
9. Three (3) briefs in all 3 9.1: Three (3) complete and 9.1.1: Creation of a data 9.1.1.1: Evidence Report
languages based on findings released briefs based on data collection mechanism on Corruption reporting
from research and data collected from Report Corruption CFACs webpage to collect system having been
collected through Report on CFACs website. data on everyday established on CFACs
Corruption: June 30, experiences of citizens dedicated webpage in 3
September 30, and December with corruption to be languages and briefs have
31, 2017. used for generating briefs been prepared based on
on corruption. analysis of data collected
through Report Corruption
10. Formal training to 10.1: Individuals from NGOs trained 10.1.1: Formal training 10.1.1.1: Evidence of training
individuals from NGOs on the on the policy process, evidence- courses on policy process, having taken place.
policy process, evidence-based based advocacy, and legal literacy. evidence-based advocacy,
advocacy, and legal literacy: and legal literacy.
October 30, 2017.
11. At least 2 engagements by 11.1: Engagement with government 11.1.1: Formal 11.1.1.1: Evidence of
NGOs and private sector entities officials by NGOs and private sector engagement events of tax meetings between NGOs and
with governmental tax officials entities on curbing corruption in officials by NGOs and private sector entities with
about curbing corruption in the the tax system. private sector entities to tax officials on how to curb
www.appro.org.af 24
tax system: July 31 and demand transparency and corruption in tax assessment,
November 30, 2017. accountability in tax payment, and collection
assessment, tax payment, processes.
and tax collection
processes.
12. Annual Report for 2017, 12.1: An Annual Report containing 12.1.1: Annual report to 12.1.1.1: Evidence of an
providing a synthesis of all synthesis of all CFAC activities. provide concise syntheses annual report summarizing
activities: February 28, 2018 of actions and related the preceding years events
events on anti-corruption. and activities of CFAC and
related issues.
2018
1. Launch a membership drive 1.1: Membership drive events to 1.1.1: Promotion of CFAC 1.1.1.1: Evidence of CFAC
to recruit members to CFAC: recruit members for CFAC. through dissemination having been promoted
January 31, 2018. activities and a through dissemination
membership drive. activities and a membership
drive.
2. Research Paper 3: March 31, 2-6.1: A research paper on a 2.1.1: Research Paper 3 on 2-6.1.1.1: Research Paper 3 is
2018 thematic issue of corruption. a thematic issue of published on APPROs
3.Translation Research Paper 3: corruption to raise websites, translated, printed,
April 15, 2018. awareness of corruption. and disseminated.
4. Dissemination of Research 3.1.1: Research Paper 3
April 30, 2018. Pashto
5.Printed copies of Research 4.1.1: Research Paper 3
Paper 3 in 3 languages: May 15, placed on APPROs
2018. websites.
6. Public event to disseminate 5.1.1: Research Paper 3
May 30, 2018. 6.1.1: Public event to
Paper 3.
7. Add new material (briefs, 7.1: Material relating to corruption 7.1.1: Dissemination of 7.1.1.1: Evidence of new
press releases, research papers) and anti-corruption placed on findings from research and materials having been added
to CFACs webpage to raise CFACs webpage other sources. to CFACs webpage.
awareness.
8. Three (3) press releases on 8.1: Press releases on corruption 8.1.1: Issue periodic press 8.1.1.1: Evidence of press
findings from research and and anti-corruption. releases on topical issues releases having been
www.appro.org.af 25
related work: June 30, relating to corruption and released.
31, 2018.
9. Three (3) briefs in all 3 9.1: Briefs based on current data 9.1.1: Utilization of data 9.1.1.1: Evidence of data
languages based on findings collected from citizens experiencing collected through CFACs from Report Corruption
from research and data corruption in tax assessment and Report Corruption facility on CFACs webpage
collected through Report payment. facility to generate briefs having been used in briefs
Corruption: June 30, on corruption to raise and/or press releases.
September 30, and December awareness.
31, 2018.
October 30, 2018.
and tax collection
processes.
12.Annual Report for 2018, 12.1: An Annual Report containing 12.1.1: Annual report to 12.1.1.1: Evidence of an
providing synthesis of all synthesis of all CFAC activities. provide concise syntheses annual report summarizing
activities. of actions and related the preceding years events
events on anti-corruption. and activities of CFAC and
related issues.
2019
1. Continue membership drive 1.1: Membership drive events to 1.1.1: Maintenance and 1.1.1.1: Evidence of CFAC As per 2016
to recruit members to CFAC: recruit members for CFAC. promotion of CFAC having been promoted
January 31, 2019. through dissemination through dissemination
activities and a activities and a membership
membership drive. drive.
2. Continue to add new material 2.1: Materials placed on CFACs 2.1.1: Maintain 2.1.1.1: Evidence of
(briefs, press releases, research webpage on an ongoing basis. momentum in awareness materials having been placed
www.appro.org.af 26
papers) to CFACs webpage. raising on corruption and on CFACs website on an
ways to curb it. ongoing basis.
3. Research Paper 4: March 31, 3-7.1: A research paper on a 3.1.1: Research Paper 4 on 3-7.1.1.1: Research Paper 4 is
2019 thematic issue of corruption. a thematic issue of published on APPROs
4. Translation Research Paper 4: corruption to raise websites, translated, printed,
April 15, 2019. awareness of corruption. and disseminated.
5. Dissemination of Research 4.1.1: Research Paper 4
April 30, 2019. Pashto
6. Printed copies of Research 5.1.1: Research Paper 4
Paper 4 in 3 languages: May 15, placed on APPROs
2019. websites.
7. Public event to disseminate 6.1.1: Research Paper 4
May 30, 2019. 7.1.1: Public event to
Paper 4.
8. Add new material (briefs, 8.1: Material relating to corruption 8.1.1: Dissemination of 8.1.1.1: Evidence of new
press releases, research papers) and anti-corruption placed on findings from research and materials having been added
to CFACs webpage. CFACs webpage other sources. to CFACs webpage.
9. Three (3) press releases on 9.1: Press releases on corruption 9.1.1: Issue periodic press 9.1.1.1: Evidence of press
findings from research and and anti-corruption. releases on topical issues releases having been
related work: June 30, relating to corruption and released.
31, 2018.
10. Three (3) briefs in all 3 10.1: Briefs based on current data 10.1.1: Utilization of data 10.1.1.1: Evidence of data
languages based on findings collected from citizens experiencing collected through CFACs from Report Corruption
from research and data corruption in tax assessment and Report Corruption facility on CFACs webpage
collected through Report payment. facility to generate briefs having been used in briefs
Corruption: June 30, on corruption to raise and/or press releases.
September 30, and December awareness.
31, 2018.
October 30, 2019.
www.appro.org.af 27
and tax collection
processes.
13. Annual report to provide 13.1: An Annual Report containing 13.1.1: Annual report to 13.1.1.1: Evidence of an
concise syntheses of actions and synthesis of all CFAC activities. provide concise syntheses annual report summarizing
related events on anti- of actions and related the preceding years events
corruption events on anti-corruption. and activities of CFAC and
related issues.
14. A full project report covering 14.1: A project report for 2016- 14.1.1: Project Report 14.1.1.1: Evidence of a
the period 2016-2019: March 2019. (2016-2019) to highlight project report having been
31, 2020. accomplishments, completed and submitted to
challenges and ways EU.
forward.
15. Consultation meetings with 15.1: Consultation meetings held 15.1.1: Strategy for 15.1.1.1: Evidence of
CFAC members about sustaining with CFAC members and other sustainability of CFAC. consultation meetings with
CFAC in the longer term. entities. CFAC members, other
interested parties, and
donors on how to sustain
CFAC.
16. Consultations with EU and 16.1: Consultation meetings held 16.1.1: Secured funds for 16.1.1.1: Evidence of funds
other potential donors on with EU and other donors. continuation of CFAC. having been secured.
continuing some form of
support for sustaining CFAC.

www.appro.org.af 28
Targets and Outputs
Document)
2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019: As per 2016
1. Formal meetings held with 1.1: Meetings held with 1.1.1: At least two (2) 1.1.1.1: Evidence of two
governmental tax officials about governmental tax officials. events where cases were public statements
concerns by NGOs and private governmental tax officials have been delivered in public
sector entities on corruption in directly respond to venues organized and
tax assessments and collection: citizens demands for facilitated through CFAC and
June 30 and September 30, transparency and its membership.
2017-2019 accountability in tax
assessment and tax
collection processes.
2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019:
2. Documented, public 2.1: Statements by governmental 2.1.1: Governmental tax 2.1.1.1: Documented
statements by governmental tax tax officials in response to authorities are compelled evidence of governmental
officials in public venues on how engagement by CFAC. to make statements on authorities having made
the government intends to bring corruption and how to statements on corruption in
accountability and transparency curb it in tax assessment, the tax assessment,
to the tax assessment and payment, and collection payment, and collection
collection processes: December processes. processes.
31, 2017-2019.
2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019:
3. Selection of qualified 3.1: Selected individuals for training 3.1.1: Training qualified 3.1.1.1: Documented
candidates for training on the courses. individuals on the policy evidence of the selection
policy process, evidence-based process, evidence-based process of candidates for
advocacy, and legal literacy: advocacy, and legal training.
August 30, 2017-2019. literacy to equip them to
engage with government
on curbing corruption in
the tax system.
2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019: 2017, 2018, 2019:
4. Batches of training on the 4.1: Trained individuals from NGOs 4.1.1: Structured training 4.1.1.1: Documented
policy process, evidence-based and private sector entities. in the policy process, evidence of training having
advocacy, and legal literacy to evidence-based advocacy, taken place.
equip NGOs and private sector and legal literacy for
entities on how to engage the individuals from NGOs,
www.appro.org.af 29
government on corruption in private sector entities, and
the tax assessment and governmental tax officials.
collection processes: October
30, 2017-2019.

www.appro.org.af 30
Targets and Outputs
Document)
2017
1. Formal meetings with 1.1: Formal meetings with 1-4.1.1: Gain agreement in 1-4.1.1.1: Evidence of formal As per 2016
governmental tax officials government tax officials. principle from Revenue undertaking by MoF /
requesting formal commitment Department on the need Revenue Department to
to curb corruption in tax to reform procedures in reform tax assessment and
assessment and collection : June tax assessment and tax collection procedures as a
30 and September 30, 2017. collection and consider means to curb corruption.
2. Public events to promote the 2.1: Public events through CFAC effecting structural change
need for formal commitment by and NAC-PP to advocate for to simplify the tax
governmental tax officials to attention by government to assessment and collection
curb corruption in tax corruption in tax assessment, tax process as necessary.
assessment and collection: July payment, and tax collection.
31 and October 30, 2017.
3. Media outreach to publicize 3.1: Media outreach events.
the need for commitment by
governmental tax officials to
curb corruption in tax
assessment and collection: July
4. Other advocacy activities in 4.1: Other advocacy activities
support of obtaining including attendance at events with
commitment from corruption as the topic.
curb corruption: July 31 and
October 30, 2017.
2018
1. Formal meetings with 1.1: Formal meetings with 1-4.1.1: Explicit effort by 1-4.1.1.1: Evidence of As per 2016
governmental tax officials government tax officials. the Revenue Department change(s) made to
requesting formal commitment to streamline tax procedures or processes by
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to curb corruption in tax assessment and collection the Revenue Department to
assessment and collection : June process. curb corruption in tax
30 and September 30, 2018. assessment and collection.
2. Public events to promote the 2.1: Public events through CFAC
need for formal commitment by and NAC-PP to advocate for
governmental tax officials to attention by government to
curb corruption in tax corruption in tax assessment, tax
October 30, 2018.
2019
1. Formal meetings with 1.1: Formal meetings with 1-4.1.1: Evidence of at 1-4.1.1.1: Evidence of As per 2016
governmental tax officials government tax officials. least one reform in formalized reform having
requesting formal commitment procedures or the been made by the Revenue
to curb corruption in tax structure of the tax Department.
assessment and collection : June assessment and collection
30 and September 30, 2019. process.
2. Public events to promote the 2.1: Public events through CFAC
need for formal commitment by and NAC-PP to advocate for
governmental tax officials to attention by government to
curb corruption in tax corruption in tax assessment, tax
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October 30, 2019.

www.appro.org.af 33
Targets and Outputs
Document)
2017
1. At least one NGO and one 1.1: Tax paying entities paying their 1.1.1: NGOs and private 1.1.1.1: Tax assessment As per 2016
private sector entity pay their full taxes based on mutually agreed sector entities pay their forms and clearances issued
full taxes, based on transparent upon tax assessments. full taxes, based on to NGOs and private sector
and accountable assessment by transparent and entities after full taxes are
STO/MTO/LTO to the accountable assessment paid to the government
government: December 31, by STO/MTO/LTO to the consistent with the
2017. government. assessment carried out by
STO/MTO/LTO.
2018
STO/MTO/LTO.
2019
STO/MTO/LTO.

www.appro.org.af 34
Revised Logframe for CFAC Activities for Outcome 1
(Outcome.Output)
Activity (Based on Outputs) Means and Costs External Factors
2016
1.1. Prepare a brief to provide an overview of administrative 1.1.1 Director of Research, printing None Applicable.
corruption, aiming at Brussels Conference: September 30, 2016. Costs: Salary, printing costs, and
1.2. Services of a lawyer to provide assistance to CFAC members: overheads.
December 31, 2016. 1.2.1: Director of Research has come to an
1.3. Prepare a narrative report summing up activities for 2016 and agreement in principle with Kimberly
outlining tasks for 2017: May 15, 2017. Motely to collaborate on representing
possible tax cases in formal courts.
Costs: None to date.
1.3.1: Director of Research, CFAC
Coordinator, Executive Directors
Costs: Salaries and overheads.
1.4. Compile a Baseline Report: May 15, 2017. 1.4.1-4.1: Director of Research, CFAC N/A
1.4.1: Translation into Dari and Pashto: May 15, 2017 Coordinator (APPRO), Regional Office
1.4.2: Dissemination of baseline report on APPROs websites: May 30, Researchers, Logistics Officer,
2017 Communication and Grants Manager.
1.4.3: Printed copies of baseline report in 3 languages: June 15, 2017 Costs: Salaries, translation costs, venue
1.4.4: Disseminate baseline findings: June 30, 2017. costs, printing costs, overheads
1.5. Research Paper 1: April 30, 2017. 1.5.1-4.1: Director of Research, CFAC N/A
1.5.1: Research Paper 1 translated into Dari and Pashto: May 15, 2017 Coordinator (APPRO), Regional Office
1.5.2: Dissemination of Research Paper 1 on APPROs websites: May Researchers, Logistics Officer,
30, 2017 Communication and Grants Manager.
1.5.3: Printed copies of Research Paper 1 in 3 languages: June 15, 2017 Costs: Salaries, translation costs, venue
1.5.4:Public event to disseminate Research Paper 1: June 30, 2017. costs, printing costs, overheads
2017
1.1. Launch CFAC: May 30, 2017: 1.1.1-4.1: Director of Research, CFAC N/A
1.1.1: Prepare communiqu about CFAC Coordinators (APPRO and TEFA),
1.1.2: Identify potential CFAC member organizations and their Communication and Grants Manager,
associations, e.g., ACCI Logistics Officer.
1.1.3: Set date and venue Costs: Salaries, venue costs, printing costs,
1.1.4: Follow up activities (after launch) overheads
1.2. Research Paper 2: July 31, 2017. 1.2.1-4.1: Director of Research, CFAC N/A
1.2.1: Research Paper 2 translated into Dari and Pashto: August 15, Coordinator (APPRO), Regional Office
2017 Researchers, Logistics Officer,
www.appro.org.af 35
1.2.2: Dissemination of Research Paper 2 on APPROs websites: August Communication and Grants Manager.
30, 2017 Costs: Salaries, translation costs, venue
1.2.3: Printed copies of Research Paper 2 in 3 languages: September costs, printing costs, overheads
15, 2017
1.2.4: Public event to disseminate Research Paper 1: September 30,
2017.
1.7. A digital forum for disseminating outputs from various activities of 1.7.1-2.1: Director of Research, N/A
CFAC: Communication and Grants Manager, IT
1.7.1: Ensure full functionality of CFAC webpage Officer.
1.7.2: Institute regular mail outs, e.g., quarterly, with news on Costs: Salaries, overheads.
developments.
1.8. Three (3) press releases on findings from research and related 1.8.1-5.1: Director of Research, N/A
work: June 30, September 30, and December 31, 2017. For each press Coordinators (APPRO and TEFA),
release: Communication and Grants Manager,
1.8.1: Select topic Logistics Officer.
1.8.2: Write up Costs: Salaries, translations, printing,
1.8.3: Translate into Dari and Pashto venue costs.
1.8.4: Print hard copies
1.8.5: Disseminate via CFAC website and at anti-corruption-related
events.
1.9. Three (3) briefs in all 3 languages based on findings from research 1.9.1-5.1: Director of Research, N/A
and data collected through Report Corruption: June 30, September Coordinators (APPRO and TEFA),
30, and December 31, 2017. Communication and Grants Manager,
For each press release: Logistics Officer.
1.9.1: Select topic Costs: Salaries, translations, printing,
1.9.2: Write up venue costs
1.9.3: Translate into Dari and Pashto
events.
1.10. Formal training to individuals from NGOs on the policy process, 1.10.1.1: Director of Research, N/A
evidence-based advocacy, and legal literacy: October 30, 2017. Coordinators (APPRO and TEFA),
1.10.1: Conduct short training courses on the 3 topics, one day per Communication and Grants Manager.
topic. Costs: Salaries, event-related costs,
overheads.
1.11. At least 2 engagements by NGOs and private sector entities with 1.11.1.1: Director of Research, Willingness of government officials to
governmental tax officials about curbing corruption in the tax system: Coordinators (APPRO and TEFA), meet with citizens to discucss
July 31 and November 30, 2017. Communication and Grants Manager. corruption in STO/MTO/LTO
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1.11.1: Identify and mentor at least one NGO and at least one private Costs: Salaries, event-related costs,
sector entity to prepare them for presenting their cases to overheads.
STO/MTO/LTO through CFAC.
2018
1.1. Annual Report for 2017, providing a synthesis of all activities: 1.1.1-3.1: Director of Research, None Applicable.
February 28, 2018. Coordinators (APPRO and TEFA),
1.1.1: Synthesize all reports and event summaries Communication and Grants Manager.
1.1.2: Write up report and submit to EU Costs: Salaries, overheads.
1.1.3: Disseminate through APPRO websites and IATI
1.2. Launch a membership drive to recruit members to CFAC: January 1.2.1-2.1: Director of Research, Willingness of NGOs and private
31, 2018. Coordinators (APPRO and TEFA), sector entities to join CFAC
1.2.1: Compile a list of potential members from NGOs and private Communication and Grants Manager.
sector entities Costs: Salaries, event costs, overheads.
1.2.2: Organize membership event to inform potential members of the
benefits of membership in CFAC.
1.3. Research Paper 3: March 31, 2018 1.3.1-4.1: Director of Research, CFAC None Applicable.
1.3.1:Translation Research Paper 3: April 15, 2018. Coordinator (APPRO), Regional Office
1.3.2: Dissemination of Research Paper 3 on APPROs websites: April Researchers, Logistics Officer,
30, 2018. Communication and Grants Manager.
1.3.3: Printed copies of Research Paper 3 in 3 languages: May 15, 2018. Costs: Salaries, translation costs, venue
1.3.4: Public event to disseminate findings from Research Paper 3: May costs, printing costs, overheads
30, 2018.
work: June 30, September 30, and December 31, 2018. For each press Coordinators (APPRO and TEFA),
release: Communication and Grants Manager,
1.4.1: Select topic Logistics Officer.
1.4.2: Write up Costs: Salaries, translations, printing,
1.4.3: Translate into Dari and Pashto venue costs
events.
30, and December 31, 2018. Communication and Grants Manager,
For each press release: Logistics Officer.
1.5.1: Select topic Costs: Salaries, translations, printing,
1.5.2: Write up venue costs
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events.
1.6. Formal training to individuals from NGOs on the policy process, 1.6.1.1: Director of Research, Coordinators Willingness of NGOs and private
evidence-based advocacy, and legal literacy: October 30, 2018. (APPRO and TEFA), Communication and sector entities to participate in
1.6.1: Conduct short training courses on the 3 topics, one day per topic. Grants Manager. training courses.
Costs: Salaries, event-related costs,
overheads.
1.7. At least 2 engagements by NGOs and private sector entities with 1.7.1.1: Director of Research, Coordinators Willingness of NGOs and private
governmental tax officials about curbing corruption in the tax system: (APPRO and TEFA), Communication and sector entities to meet with Revenue
July 31 and November 30, 2018. Grants Manager. Department officials, and vice versa,
1.7.1: Identify and mentor at least one NGO and at least one private Costs: Salaries, event-related costs, to discuss corruption in the tax
sector entity to prepare them for presenting their cases to overheads. system.
2019
1.1. Annual Report for 2018, providing a synthesis of all activities: 1.1.1-3.1: Director of Research, None Applicable.
February 28, 2019: Coordinators (APPRO and TEFA),
1.1.1: Synthesize all reports and event summaries Communication and Grants Manager.
1.1.2: Write up report and submit to EU Costs: Salaries, overheads.
1.1.3: Disseminate through APPRO websites and IATI
1.2. Launch a membership drive to recruit members to CFAC: January 1.2.1-2.1: Director of Research, N/A
31, 2019: Coordinators (APPRO and TEFA),
1.2.1: Compile a list of potential members from NGOs and private Communication and Grants Manager.
sector entities Costs: Salaries, event costs, overheads.
1.2.2: Organize membership event to inform potential members of the
benefits of membership in CFAC.
1.3. Continue to add new material (briefs, press releases, research 1.3.1: Director of Research, CFAC N/A
papers) to CFACs webpage. Coordinator (APPRO), Regional Office
Researchers, Logistics Officer,
Communication and Grants Manager.
Costs: Salaries, translation costs, venue
costs, printing costs, overheads
1.4. Research Paper 4: March 31, 2019 1.4.1-4.1: Director of Research, N/A
1.4.1: Translation Research Paper 4: April 15, 2019. Coordinators (APPRO and TEFA),
1.4.2: Dissemination of Research Paper 4 on APPROs websites: April Communication and Grants Manager,
30, 2019. Logistics Officer.
1.4.3: Printed copies of Research Paper 4 in 3 languages: May 15, Costs: Salaries, translations, printing,
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2019. venue costs
1.4.4: Public event to disseminate findings from Research Paper 4: May
30, 2019.
work: June 30, September 30, and December 31, 2019: Coordinators (APPRO and TEFA),
1.5.1: Select topic Communication and Grants Manager,
1.5.2: Write up Logistics Officer.
1.5.3: Translate into Dari and Pashto Costs: Salaries, translations, printing,
1.5.4: Print hard copies venue costs
events.
30, and December 31, 2019. For each press release: Communication and Grants Manager.
1.6.1: Select topic Costs: Salaries, event-related costs,
1.6.2: Write up overheads.
events.
1.7: Formal training to individuals from NGOs on the policy process, 1.7.1.1: Director of Research, Coordinators Willingness of NGOs and private
evidence-based advocacy, and legal literacy: October 30, 2019: (APPRO and TEFA), Communication and sector entities to participate in
1.7.1: Conduct short training courses on the 3 topics, one day per topic. Grants Manager. training courses.
overheads.
1.8. At least 2 engagements by NGOs and private sector entities with 1.8.1.1: Director of Research, Coordinators Willingness of NGOs and private
governmental tax officials about curbing corruption in the tax system: (APPRO and TEFA), Communication and sector entities to meet with Revenue
July 31 and November 30, 2019: Grants Manager. Department officials, and vice versa,
1.8.1: Identify and mentor at least one NGO and at least one private Costs: Salaries, event-related costs, to discuss corruption in the tax
sector entity to prepare them for presenting their cases to overheads. system.
1.9. Annual report to provide concise syntheses of actions and related 1.9.1: Director of Research, Coordinators None Applicable.
events on anti-corruption: February 28, 2020 (APPRO and TEFA), Communication and
Grants Manager.
overheads.
1.10. A full project report covering the period 2016-2019: March 31, Director of Research, Coordinators
2020. (APPRO and TEFA), Communication and
www.appro.org.af 39
Grants Manager.
overheads.
2020
1.1. Consultation meetings with CFAC members about sustaining CFAC 1.1.1: Director of Research, Coordinators Willingness of NGOs and private
in the longer term: March 31, 2020 (APPRO and TEFA), Communication and sector entities to continue to
Grants Manager. participate in CFAC and provide
Costs: Salaries, event-related costs, assistance to sustain it.
overheads.
1.2. Annual report for 2019 to provide concise syntheses of actions and 1.2.1: Director of Research, Coordinators None Applicable.
related events on anti-corruption: February 28, 2020 (APPRO and TEFA), Communication and
Grants Manager.
overheads.
1.3. A full project report covering the period 2016-2019: March 31, 1.3.1: Director of Research, Coordinators N/A
2020. (APPRO and TEFA), Communication and
Grants Manager.
overheads.
1.4. Consultations with EU and other potential donors on continuing 1.5.1: Director of Research, Executive Willingness of EU and/or other donors
some form of support for sustaining CFAC: March 31, 2020. Director, Coordinators (APPRO and TEFA), to continue support for CFAC.
Communication and Grants Manager.
overheads.

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(Outcome.Output)
2017
2.1. Hold formal meetings with governmental tax officials about 2.1.1: Executive Director, Coordinators Willingness by government officials to
concerns by NGOs and private sector entities on corruption in tax (APPRO and TEFA), CFAC members meet with CFAC regarding corruption
assessments and collection: June 30 and September 30, 2017. Cost: Salaries, overheads in the tax system.
2.2. Documented, public statements by governmental tax officials in 2.2.1: Executive Director, Coordinators Willingness of Revenue Department /
public venues on how the government intends to bring accountability (APPRO and TEFA), CFAC members, MoF officials to issue statements on
and transparency to the tax assessment and collection processes: Communication and Grants Manager intention to curb corruption in tax
December 31, 2017. Cost: Salaries, overheads assessment and collection.
2.3. Selection of qualified candidates for training on the policy process, 2.3.1: Director of Research, Coordinators None Applicable.
evidence-based advocacy, and legal literacy: August 30, 2017. (APPRO and TEFA), Communication and
Grants Manager.
Costs: Salaries, overheads.
2.4. Batches of training on the policy process, evidence-based 2.4.1: Director of Research, Coordinators Willingness of candidates to
advocacy, and legal literacy to equip NGOs and private sector entities (APPRO and TEFA), Communication and participate in training.
on how to engage the government on corruption in the tax assessment Grants Manager.
and collection processes: October 30, 2017. Costs: Salaries, venue costs, overheads
2018
2.1. Formal meetings held with governmental tax officials about 2.1.1: Executive Director, Coordinators Willingness by government officials to
Grants Manager.
2019
2.1. Formal meetings held with governmental tax officials about 2.1.1: Executive Director, Coordinators Willingness by government officials to
www.appro.org.af 41
Grants Manager.

www.appro.org.af 42
(Outcome.Output)
2017
3.1. Formal meetings with governmental tax officials requesting formal 3.1.1: Executive Director, Coordinators Willingness by government officials to
commitment to curb corruption in tax assessment and collection: June (APPRO and TEFA), CFAC members meet with CFAC regarding corruption
30 and September 30, 2017. Cost: Salaries, overheads in the tax system.
3.2. Public events to promote the need for formal commitment by 3.2.1: Executive Director, Coordinators None Applicable.
governmental tax officials to curb corruption in tax assessment and (APPRO and TEFA), CFAC members,
collection: July 31 and October 30, 2017. Communication and Grants Manager
Cost: Salaries, overheads
3.3. Media outreach to publicize the need for commitment by 3.3.1: Director of Research, Coordinators Willingness of media to publicize CFAC
governmental tax officials to curb corruption in tax assessment and (APPRO and TEFA), Communication and activities.
collection: July 31 and October 30, 2017. Grants Manager.
3.4. Other advocacy activities in support of obtaining commitment 3.4.1: Director of Research, Coordinators Willingness of NGOs and private
from governmental tax officials to curb corruption: July 31 and October (APPRO and TEFA), Communication and sector entities to work with CFAC and
30, 2017. Grants Manager. involve in its activities.
Costs: Salaries, venue costs, overheads
2018
2019
www.appro.org.af 43

www.appro.org.af 44
(Outcome.Output)
2017
4.1. At least one NGO and one private sector entity pay their full taxes, 4.1.1: Director of Research, Executive Success in Outcomes 1-3 is crucial as
based on transparent and accountable assessment by STO/MTO/LTO to Director, Coordinators (APPRO and TEFA) the basis for this activity
the government: December 31, 2017. Costs: Salaries, overheads
2018
2019

www.appro.org.af 45

CFAC Annual Narrative 2016

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Governance and Anti-Corruption

2.1 Executive summary of the Action

Initial Project Goal and Specific Objectives

Revised Overall and Specific Objectives

2.2 Results and Activities

3. Beneficiaries/affiliated entities and other Cooperation

Revised Logframe for CFAC: Overall Objective

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