Taxation, Human Rights, and Sustainable Development Global South Perspectives

1. Introduction

Eghosa O. Ekhator, Newman U. Richards, and Chisa Onyejekwe

Part A: Conceptualisation and Evolution:  Role of Human Rights in Taxation

2. What Normativity for International Tax? Towards Alignment with Human Rights and the Sustainable Development Goals

Luiza Leite de Queiroz

3. Human Rights as a Normative Tool to Promote Fiscal Justice in Africa

Olivia Minatta, Ohene Yaw Ampofo-Anti and María Emilia Mamberti

4. Taxation and the Realisation of Socioeconomic Rights in Africa: What Role for International Cooperation?

Philip Oamen and Adebolarin Adekanle

Part B.  Role of Stakeholders in Taxation

5. Supporting Infrastructure Development Initiatives Using Tax Frameworks in Emerging Economies 

Augustine Edobor Arimoro and Habiba Musa

6. Unpacking the Mobile Money Tax Conundrum: Insights from Case Studies of Kenya, Uganda and Tanzania

Marie-Louise F Aren and Magalie Masamba

7. The South African Revenue Service’s Role in Providing Access to Justice to Taxpayers

Carika Keulder

8. Refuting its “Tax Haven” Characterisation:  The BVI’s Offshore Financial Services Industry and its Right to Economic Self-Determination

Antonius R. Hippolyte

9. IMF, World Bank and Fossil Fuel Subsidies

Emeka Duruigbo

Part C:  Tax Compliance and Development         

10. Digital Taxation: Sustainable Use of Digitalization and Tax Justice in Africa

Olusegun Vincent and Olaniyi Evans

11. Tax Implications of Fiscal Social Contract on Sustainable Development in Nigeria

Newman U. Richards

Biography

Eghosa O. Ekhator is Associate Professor of International Environmental Law at the University of Derby, United Kingdom. His main research areas include International Environmental Law, African International Legal History, and Natural Resources Governance. Dr Ekhator has published extensively on his research areas and his academic papers have been cited by a plethora of public and international agencies including the U.K. Parliament's International Trade Committee and the United Nations Refugee Council. Dr Ekhator is also the Chair Committee on the Teaching of International Law and the SDGs, International Law Association (Nigerian Branch) and Senior Fellow Environmental Law and Sustainable Development – Institute for Oil, Gas, Energy, Environment and Sustainable Development (OGEES Institute) Afe Babalola University Nigeria.

Newman U. Richards is a Senior Lecturer in Law at the University of Nigeria, Enugu Campus, Enugu, Nigeria.  His research interest includes Tax Laws and Policies, Sustainable Development Goals and Cybercrimes. Most of his works examine how tax policies can catalyse domestic resource mobilisation. Some of his works also looked at how taxation could bridge the funding gap in the actualization of the SDGs in developing countries. He has presented papers at several international and local seminars, workshops, and law conferences in his areas of interest.

Chisa Onyejekwe is an academic and Associate Director at Bristol Law School, University of the West of England (UWE). She is an accomplished scholar with research expertise in Human Rights and economic development in Africa. Her work critically engages with key issues shaping the African continent, including regional integration, the role of the African Union, taxation systems, and the advancement of Human Rights. In the field of taxation, Dr Onyejekwe investigates how fiscal policies and legal structures impact economic justice and development. Her work often intersects with human rights, emphasising the need for equitable systems that uplift marginalised populations while fostering national and regional growth. Beyond her research, Dr Onyejekwe is dedicated to teaching and mentoring the next generation of legal professionals and scholars. Her role as Associate Director at UWE reflects her leadership and commitment to advancing academic excellence and fostering a culture of innovation and critical thinking within the legal field.

"Taxation, Human Rights, and Sustainable Development: Global South Perspectives is a timely and essential contribution to the fields of taxation, human rights, and development studies. It challenges us to rethink our understanding of taxation as a mere fiscal tool and instead view it as a fundamental mechanism for promoting social justice and human dignity. The editors and contributors have successfully created a cohesive narrative that interlinks historical analysis with contemporary challenges, providing a roadmap for future research and policy development."

Chrispas Nyombi, Professor of International Commercial Law, University of Derby, REF Lead (Unit 18 - Law) and Co-Head of the Centre for Justice, Law and Society.

"Importantly [the book] fills a research gap by putting forward global south voices on the issue of tax, fiscal policy and human rights, utilising the language of sustainable development. [...] Several of the themes discussed in this book would be essential reading for government actors, as they grapple with the balance between taxation and the responsibility to build infrastructure, the balance between taxation and digital inclusion, the response to pressures from global organisations and the demands within territory. It serves as an essential reading for the complex terrain of tax and sustainable development, but it offers solutions and insights which could plot a way forward."

Adaeze Okoye, Principal Lecturer, School of Business and Law, University of Brighton.