Book Review Symposia

The book Taxation, Human Rights, and Sustainable Development - Global South Perspectives offers a profound interdisciplinary exploration of the intersection between fiscal policy, human rights, and sustainable development. It features a diverse range of contributors arguing that taxation must be understood not merely as a fiscal or economic mechanism for state revenue generation, but as a vital instrument of human rights fulfilment and social justice. The authors contend that tax systems embody the essence of a social contract, mediating the reciprocal obligations between the state and its citizens. At its core, the book asserts that States, bound by international human rights law and domestic constitutional commitments, have an obligation to design and implement fiscal systems capable of respecting, protecting and fulfilling rights. Taxation, therefore, becomes a moral and political process through which states mobilize resources to secure access to healthcare, education, infrastructure, and social protection.

The book is well written, structured, and displays depth of research into the nexus between taxation, socio-economic rights and sustainable development. The book underscores the importance of tax justice in attaining any meaningful and lasting development in the Global South. The book is of immense use not only to students and researchers but also to human rights groups, policy makers and the general public. Apart from the general introduction written as chapter one, the authors divide the book into three major parts with eleven chapters in total. The first part of the book discusses conceptualization and evolution of the role of human rights in taxation while the second part focuses on the role of various stakeholders in taxation. The third part explores the existing relationship between tax compliance and development. However, for ease of reference, I will take the liberty of appraising the book per chapter.

Emerging literature has established that there is a link between taxation and human rights. However, the nature of this link, the existence (or absence) of a coherent normative framework, and how taxation can be leveraged to foster the realization of socioeconomic rights have preoccupied the discussions in the literature. Notably, very few conversations in the literature have exclusively focused the discussion on taxpayers’ perspective in the global south. This is precisely the gap addressed by Taxation, Human Rights, and Sustainable Development: Global South Perspectives, edited by Eghosa O. Ekhator, Newman U. Richards, and Chisa Onyejekwe, and published by Routledge in 2025. As this review will demonstrate, this book makes a significant and timely contribution to the literature for several important reasons.

‘Taxation, Human Rights, and Sustainable Development- Global South Perspectives’ is an enjoyable and accessible read for those looking to understand more about domestic, regional, and international fiscal policy relevant to the human rights and sustainable development discourse.

Many discussions of human rights and economic policy feel aspirational, treating rights as guiding principles but stopping short of turning them into concrete legal or administrative action. The edited volume Taxation, Human Rights, and Sustainable Development: Global South Perspectives takes a different path. It digs into the hard work of turning human rights into working law and policy for taxation, viewed through experiences and priorities in the Global South.

Human rights play an integral role in State revenue sourcing and taxation in different parts of the world. For countries in the Global South, it should be an obligation to consider human rights in their tax policies and legislation as they need a sustainable revenue source to meet their socio-economic responsibilities (the welfare state) of which tax revenue is major slant. This goes to the foundations of a good tax system. Drawing lessons from the Global South, this book examines whether human rights can be invoked in the debate on creating effective tax regimes across the various jurisdictions.

Collins Ajibo's book is a well-researched body of work that marks a significant contribution to the discourse on African integration. The book's greatest strength lies in its timeliness and depth. Few scholarly works address the AfCFTA with the same level of depth that Ajibo achieves. By dissecting the complexities, challenges, and opportunities of Africa's market integration efforts, the book offers not only guidance but also inspiration to policymakers, scholars, and advocates committed to reshaping Africa's economic trajectory. If the core aim of the book is to clarify and facilitate understanding of the AfCFTA, Ajibo accomplishes this with distinction, delivering insights chapter by chapter.

The African Continental Free Trade Area (AfCFTA) agreement signifies a transformative milestone in Africa’s quest for regional economic integration. In The African Continental Free Trade Area Agreement: Legal and Policy Frameworks, Collins C. Ajibo delivers a rigorous and interdisciplinary analysis of the AfCFTA, deftly integrating legal, economic, and institutional perspectives. The book illuminates the complexities of this ambitious initiative, balancing an exploration of its challenges with an articulation of its immense potential. Ajibo systematically unpacks the theoretical foundations, operational challenges, and transformative possibilities inherent in the AfCFTA, positioning it as a vital mechanism for sustainable development in Africa.

This book is a timely addition to emerging studies on the world’s largest Free Trade Area represented by the African Continental Free Trade Agreement (AfCFTA). Its introduction to the subject of economic integration in Africa under the AfCFTA marks a very crucial intervention as African countries begin to implement the phases of the AfCFTA as envisaged in the agreement. The AfCFTA represents the latest attempt at continent-wide economic integration to bring economic prosperity to the 55 economies that form the African regional market which is inclusive of smaller economies, albeit with great human and economic potential. When fully implemented, the AfCFTA is expected to propel Africa’s current income by as much as 7% by generating an additional income of USD 450 billion.

It could be boldly stated that Collins Ajibo, through his book titled The African Continental Free Trade Area Agreement: Legal and Policy Frameworks, sets out to fill this gap. The book provides a comprehensive assessment of African economic integration through the lens of International Economic Law. Its analysis is contextualised within the prevailing regional economic integrations, the WTO and the peculiarity of the AfCFTA. It also illustrates the complex interplay of diverse factors that shape the AfCFTA. In doing so, the book accomplishes these by providing interpretative guidance on the AfCFTA; providing guidance to traders, investors, and businesses to optimise opportunities afforded by the AfCFTA; and proffering suggestions to make the AfCFTA successful, that is to achieve sustainable development, Sustainable Development Goals, and other extant objectives. However, the book notes that the realisation of the above objectives is hugely dependent on the low development dynamics.