Sustainable Development

It is my utmost pleasure to welcome you to our 8th Biennial Conference. After successfully hosting in Ghana, Kenya, Nigeria, South Africa, and Tanzania, we have finally breached the “Francophone wall”, as one Member of the Network’s Advisory Board noted upon learning this year’s destination. For the first time since its creation in 2008, the AfIELN Conference will take place in “Francophone” Africa, in North Africa, and in the MENA region. Morocco is therefore threefold symbolic. ______________________________________________________________________ Chers amis du Réseau africain de droit économique international (AfIELN), C’est avec un immense plaisir que je vous souhaite la bienvenue à notre 8e Conférence biennale. Après avoir accueilli avec succès des éditions au Ghana, au Kenya, au Nigeria, en Afrique du Sud et en Tanzanie, nous avons enfin franchi le « mur francophone », comme l’a souligné un membre du Conseil Consultatif du Réseau en apprenant la destination de cette année. Pour la première fois depuis sa création en 2008, la Conférence d’AfIELN se tiendra en Afrique « francophone », en Afrique du Nord et dans la région MENA. Le Maroc revêt donc une triple symbolique.

The Economic Community of West African States (ECOWAS) is a central actor in the law, politics and economics of the West African sub-region. Under article 3 of the ECOWAS Revised Treaty, ECOWAS aims to deepen and strengthen relations between its members with the aim of promoting co-operation and integration, leading to the establishment of an economic union in West Africa. This goal, if ever attainable, depends considerably on the role and power of its treaty organs, including its administrative organs, strengthening the ECOWAS legal order and thus underscoring ECOWAS relevance and power. This aim suggests the need for scholars of ECOWAS to focus attention on organs that they have largely neglected. This submission explores the growth and development of administrative power in ECOWAS. I seek to contribute to the current limited body of knowledge on this aspect of ECOWAS by sketching the outlines of the ideas that have moulded the ECOWAS administrative apparatus

The ocean and its resources support many sectors vital to the West African region, including fisheries and aquaculture, maritime transport and shipping, maritime security, coastal and maritime tourism, sustainable energy, mineral resources, and emerging marine industries. Collectively, these sectors are called the “Blue Economy” (BE). The BE is a cornerstone of economic growth, sustainability, and security for the twelve coastal and island states and three land-linked countries in the region, providing livelihoods for millions and serving as a primary revenue source for coastal and island states. The BE contributes 56% of the GDP of coastal states in West Africa, underscoring its economic significance. With one-third of the region’s population residing in coastal areas, its ocean and resources are essential to food security, trade, and long-term resilience, making them a crucial driver of sustainable development in West Africa.

The News and Events category publishes the latest News and Events relating to International Economic Law relating to Africa and the Global South. Every week, Afronomicslaw.org receive the News and Events in their e-mail accounts. The News and Events published every week include conferences, major developments in the field of International Economic Law in Africa at the national, sub-regional and regional levels as well as relevant case law. News and Events with a Global South focus are also often included.

The African Sovereign Debt Justice Network, (AfSDJN), is a coalition of citizens, scholars, civil society actors and church groups committed to exposing the adverse impact of unsustainable levels of African sovereign debt on the lives of ordinary citizens. Convened by Afronomicslaw.org with the support of Open Society for Southern Africa, (OSISA), the AfSDJN's activities are tailored around addressing the threats that sovereign debt poses for economic development, social cohesion and human rights in Africa. It advocates for debt cancellation, rescheduling and restructuring as well as increasing the accountability and responsibility of lenders and African governments about how sovereign debt is procured, spent and repaid. Focusing in particular on Kenya, Zambia, Zimbabwe, Mozambique, Nigeria and Senegal, the AfSDJN will also amplify African voices and decolonize narratives on African sovereign debt . Its activities include producing research outputs to enhance the network’s advocacy interventions. It also seeks to create awareness on and elevate the priority given to sovereign debt and other economic justice issues on the African continent and beyond throughout 2021.

The News and Events category publishes the latest News and Events relating to International Economic Law relating to Africa and the Global South. Every week, Afronomicslaw.org receive the News and Events in their e-mail accounts. The News and Events published every week include conferences, major developments in the field of International Economic Law in Africa at the national, sub-regional and regional levels as well as relevant case law. News and Events with a Global South focus are also often included.

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.