Pope Francis, 1936-2025

It is with genuine sadness that we heard of Pope Francis’ death earlier this week. Throughout his papacy, Pope Francis has been a global ally of tax justice. In particular, Pope Francis recognised and highlighted the role of tax as our social superpower, allowing us all to live better, healthier, happier lives together.  

In his words: “The tax pact is the heart of the social pact. Taxes are also a form of sharing wealth, so that it becomes common goods, public goods: schools, health, rights, care, science, culture, heritage. Of course, taxes must be fair, equitable, set according to each person’s ability to pay… The tax system and administration must be efficient and not corrupt. But taxes should not be regarded as usurpation. They are a high form of sharing goods; they are the heart of the social compact.” 

Pope Francis believed that taxation “should promote the redistribution of wealth, protecting the dignity of the poor and the last, who are always in danger of being crushed by the powerful. Taxation, when it is just, is in function of the common good.”  

The Pope railed against tax abuse but contrasted it with the great value of the majority in contributing their dues: “Alongside the cases of tax evasion, black payments, and widespread illegality, you can tell of the honesty of many people who do not shirk their duty, who pay their due and thus contribute to the common good. The scourge of evasion is answered by the simple rectitude of so many taxpayers, and this is a model of social justice.” 

The Pope also recognised the critical international elements of tax justice. One of Pope Francis’ final public acts before he was admitted to hospital in February this year was to have been a message for the High Level Dialogue on Tax Justice and Solidarity hosted by the Vatican. Here, the Pontifical Academy of Social Sciences, together with the Independent Commission for the Reform of International Corporate Taxation (ICRICT), convened a global conversation on the threats of cross-border tax abuse by multinational companies and wealthy individuals. The Pope’s message would have been relayed alongside those of the heads of state of Spain, Brazil and South Africa, who called for rapid progress in the negotiations of an ambitious UN tax convention along with leading speakers from the tax justice movement and the Catholic church. 

The Tax Justice Network regards Pope Francis as an important ally and advocate for tax justice; as someone whose gaze turned first to those people most marginalised in society, and whose voice spoke for those who had no voice; and we mourn his passing.