LAUNCH: Tax Justice, Human Rights and Economic Sustainability in East Africa
August 13, 2021
The East African Tax and Governance Network (EATGN) is proud to launch two studies namely: REVENUE OBLIGATIONS AND CIVICS IN EAST AFRICA – A Human Rights Based Approach to Tax Justice plus ECONOMIC SUSTAINABILITY IN EAST AFRICA – Framing the Linkages Between Public Debt and Tax Justice.
Publication of these works is a culmination of EATGN’s ambition to facilitate the conduct of human rights public debt management research in understanding its linkage to tax injustice in East Africa. EATGN hopes to spur interest from academia, policy makers, faith-based groups, private sector, and civil society organizations (CSO), to understand and advocate for better tax policies within their spheres of influence to achieve sustainable development goals (SDGs).
EATGN’s purpose is contribute evidence-based policy positions that will support the growing Tax Justice community by:
Changing Norms – Through membership of Tax Justice Network Africa (TJNA), EATGN is at the forefront of fighting inequality in terms of the various manifestations of disparity related to the productivity of labour and the allocative efficiency of the economy by focusing on how taxation affects the rewards for work; human resources; access to capital; and control of other productive resources.
Engaging Rules – EATGN supports TJNA through coordination of advocacy activities surrounding public interest litigation (PIL). TJNA submitted a petition to the High Court of Kenya that resulted in finding the Double Taxation Avoidance Agreement (DTAA) between Kenya and Mauritius unconstitutional. This is a ground-breaking ruling in Africa requiring DTAA’s be subject to constitutionally required ratification processes. It serves as a first step in ensuring proper and wider stakeholder consultations on matters of national interest.
Knowledge Generation – EATGN has published studies such as:
· Intersectionality, Marginalisation and Gender Tax Inequality in Kenya – A Working Paper; Nairobi International Financial Centre, or Nairobi Tax Haven? · PLUGGING THE LOOPHOLES: Assessing Finance Act 2018 against Kenya’s Anti-Money Laundering and Counter-Terrorism Financing Obligations · CHANGING THE TAX ARCHITECTURE: A Relational Analysis between the Income Tax Bill, 2018 and Tax Laws (Amendment) Act, 2018 · Nairobi International Financial Centre or Nairobi Tax Haven? · Taxing Rights Policies are Human Rights Policies · THE NEXUS BETWEEN INTERNATIONAL TRADE AND TAX GOVERNANCE: An Assessment of Tax Regulations in The East African Community. · PUBLIC FINANCE MANAGEMENT: An Analysis of the Constitutional and Legal Framework of Public Finance Management and Citizen Participation in Devolved Governance. · BROADENING THE TAX BASE IN KENYA: The case of the informal sector County Capacity to Raise Own Revenue in Kenya Partnerships – EATGN seeks to build a diversemembership base out of recognition that toachieve change at the East African level thestrategy of coalition building, and partnershipdevelopment is central. Entering partnershipswith like-minded organizations in the regionand around the world will allow its membershipto grow and provide the network with strongallies to advance the cause of tax justice.
