About Us

The Committee for Fiscal Studies is dedicated to the reform and strengthening of tax systems in developing countries through research, writing and capacity building. The most prominent focal points of the Committee’s work are taxation studies. We work at the heart of tax law and policy. Our researchers are multidisciplinary and drawn from law, anthropology, economics, development studies and accounting. We also have a network of researchers and institutions to augment and complement our expertise. The Faculty of Law, the University of Law of Nairobi, approved the setting up of the Committee in 2017. In University structure and operations, the Committee is located and operates under the auspices of the Faculty.


Goal

The aim of the Committee is undertake research and capacity building to support tax reforms and strengthening of tax systems in developing countries. The goal is to have policies and laws that promote fair, efficient and sustainable tax systems. To achieve this goal, we:

  • Assist governments to formulate policies and laws that promote fair, efficient and sustainable tax systems.
  • Improve public understanding of the role of fiscal policy and law in developing countries.
  • Address the important issues of gender, human rights and sustainable development as they relate to tax. 
  • Foster dialogue between governments, academics and other stakeholders, and contributes to debates on policies and laws that promote a fair, efficient and sustainable tax policy and law.
  • Work with academics, policymakers and civil society organisations to generate new knowledge about fiscal policy and law based on objective academic research.

We employ a number of strategies to achieve this including:

  • Commissioning, producing, and disseminating research and analysis on a range of topics.
  • Establishing research collaboration links with other taxation research institutes internationally
  • Raising developing country voices in international fora through, among others, attending meetings of the Committee of Experts on International Cooperation in Tax Matters and facilitating international, local, and regional networking for African academics, researchers and students.
  • Providing a forum for discussion of tax policy and law with business groups, government agencies, professional services firms and other academic institutions.
  • Publishing research in, among others, books journals, periodicals, bulletins, newsletters and in the media.
  • Seeking funding through research grants and other sources to undertake research.
  • Offer training and undertaking capacity building.
  • Organising lectures, workshops, seminars and conferences on a regular basis
  • Encouraging study and research of taxation by mentoring young and upcoming researchers

Governance

In the University governance structure and operations, the Committee is located and operates under the auspices of the Faculty. The Committee is, therefore, subject to formal governance arrangements of the Faculty. The Faculty provides administrative support to the Committee.

Panel of Advisors

The Committee has in place a Panel of Advisers, comprising five members, to provide leadership and policy direction. The members of the Panel also serve as staff and researchers of the Committee.

Leadership

At the operational level, the Chairperson, responsible for administrative and managerial duties and reports to the Board, heads the Committee. The vice-chairperson and Head of Research support the Chairperson. In essence, the Chairperson, Vice-chairperson and Head of Research, working collaboratively, drive the committee’s agenda. A dedicated team of researchers support the management team. Bosire Nyamori (the Chairperson), Lyla Latif (Vice-chairperson) and Laura Nelima Barasa (Head of Research), working collaboratively, constitute the core leadership team, ensuring the Committee’s operations are on course.