Policy Reform

The article analyses the High Court’s decision in Wathome & 14 others v Kenya Plant Health Inspectorate Service & another; Greenpeace Environmental Kenya & 2 others (Interested Parties) [2025] KEHC 18166 (KLR) (the Wathome Decision), focusing on the arguments advanced and the Court’s response to the tension between plant variety protection and farmers’ rights. Finally, it reflects on what a more balanced legal and policy framework might entail, while also engaging with emerging challenges related to the place of genetically modified crops and the growing reliance on toxic agrochemical inputs in food production.

In late November 2025, the Machakos High Court in Kenya issued an unprecedented judgment that was noteworthy. The judgment was not limited to legal correction; it struck down the key provisions of the Seed and Plant Varieties Act (SPVA). It was a strong assertion of humanity’s dignity, culture, and the right to eco-justice. The Court aligned Kenyan law with constitutional values and international human rights obligations by declaring unconstitutional the laws that criminalized the saving, sharing, and sale of farm-saved and Indigenous seeds. The UN human rights experts have recognised this judgement as a landmark for the rights of peasants and food security, and declare it a strong rebuttal against the international trade of seeds through restrictive IP regimes.

Through case and thematic analyses drawn from specific African countries and regional organizations, the book explores the intersection of IP with crucial sectors that are key to advancing sustainable development in Africa. In particular, the book situates the IP and sustainable development conversation within the context of agriculture and food security, access to medicines and public health, gender empowerment, small business development, innovation and patent quality, financing, innovation, entrepreneurship and commercialization, data protection, traditional knowledge and artificial intelligence in Africa. In this connection, the book explores the interaction between IP rights and the United Nations Sustainable Development Goals, which are also articulated in the African Union’s development objectives (Agenda 2063).

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.