Development Studies

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.

The recent tariff wars, ignited by President Trump after he returned to the White House in January 2025, have raised several important questions for Africa, especially in the arena of trade and tariffs and their impact on the continent’s economic development. Such questions include, among others: What will define Africa’s place in the global trading system over the next generation? Can trade and tariff regimes accelerate inclusive development, or do they reproduce structural inequalities? How should African economies navigate an era of shifting global power, contested multilateralism, and renewed protectionism? What forms of trade governance will define the future of development across the continent and beyond?

‘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.

Given the monumental task and constraints faced, SNGs have demonstrated resourcefulness, sometimes testing the boundaries of what is constitutionally acceptable nationally to get results.

Supporting moot court competition through funding initiatives is one way to offer support. Another way is to offer knowledge and expertise on substantive law as well as presentation skills.

Critical perspectives can be both distinct from and form part of the broadly defined ‘socio-legal’ approach to social inquiry. To adopt a critical perspective is to commit to the project of demystifying and disrupting dominant narratives, interpretations and ways of both knowing and understanding legal phenomena. It represents a quest for truth and offers alternative ways of seeing the world around us. As such, critical perspectives encompass doctrinal, empirical and interdisciplinary approaches to the study of law. In short, it is the purpose of critical approaches to challenge and disrupt that which has been taken to be a ‘given’ in mainstream discourses and narratives

This Symposium, and the contributions carry on the conversation by examining the ways in which the contributors have harnessed theory and method in their critical scholarship on IEL in Africa. Continuing to build the knowledge base on IEL that is both rigorous and relevant to Africa has a lot to do with the lens through which research work is conducted.

“Not acceptable at this level”, a professor commented on one of my exam questions that asked students to “[d]escribe the salient features of the Southern African Customs Union (SACU).” This happened in 2017 at the University of Namibia (UNAM) where, until last year, I taught the International Economic Law module, a module pitched at the level of a bachelor honors degree. The professor – an academic from a leading South African university hired to moderate examination papers from UNAM’s Faculty of Law – recommended that I tweak my question as follows: “Discuss the validity of the Southern African Customs Union in the WTO framework”.