Research Staff


Joan Atim

Atim Joan Apuun - Snr. Researcher in Charge of Mentoring Researchers 

Ms. Atim is a senior researcher and head of the mentorship at the Committee where she coordinates and oversees the work of the teams at the Committee. She has undertaken research in her areas of interest i.e., Illicit Financial Flows, tax treaties, CIVs, and Domestic Resource Mobilisation. She has published on double taxation in Kenya, written several blogs in various areas and is currently working on more publications in the broader areas of tax. She is also part of Kenya’s Economy Working Group of Tomorrow, a group that brings together experts in different fields to assess the Kenyan economy while collaborating with different partners to influence policy.

She is an advocate in her sixth year of practice and working at Atim Apuun & Co. Advocates. She is also a pro-bono lawyer with Kituo Cha Sheria and its branch the Forced Migration Programme. Ms. Atim previously worked with senior advocates in the Appellate and subordinate courts. She has thus gained experience in various areas of the Law including but not limited to Industrial Relations, Unions & Employment Law, Family Law and Succession matters, Commercial and Corporate Law and as such has a strong background in litigation with an in-depth understanding of the different areas of law. She holds a Master of Laws degree from the University of Nairobi and a Bachelor of Laws degree from Makerere University. Atim is a member of the Law Society of Kenya and a member of the Downtown toastmasters’ club- Nairobi.

Mwaniki Maina

Joshua Kengere Mogaka - Snr. Researcher

Mr. Mogaka Kengere Joshua is a Ph.D. Student at the University of Nairobi. He has previously worked as a part-time lecturer at the University of Nairobi, Jomo Kenyatta University of Agriculture and Technology (JKUAT), Rongo University and Kenya Institute of Management (KIM), teaching Finance and Research Methodology. His work encompasses Research in Finance, both in the Corporate and public sector with a focus on taxation. His research areas include Debt and Emergency funds in Africa, Environmental Taxation, the Digital Economy, Extractive Industries, Tax Treaties, Financing for Development, Transfer Pricing Researching on Taxation and Development, Illicit Financial Flow and COVID-19 Rapid Response.

He has attended national and international conferences and presented academic papers among them, "Influence of Financial Planning Practices in the County Governments which is available on Amazon. Joshua has participated in the NSE short training while teaching at Rongo University in 2019. He has Investing in the Stock Market Training, Introduction to the Stock Market, Understanding the different financial instruments/products traded at NSE and how to invest in each:-Shares, Bonds, Derivatives, REITs & ETFs Investing in the Stock Market.

Mwaniki Maina

Mwaniki Maina - Snr. Researcher

Mwaniki is a senior researcher at the Committee and his research areas include Debt and Emergency funds in Africa, Environmental Taxation, the Digital Economy, Extractive Industries, Tax Treaties, COVID-19 Rapid Response as well as African Scholars. He has translated documents to and from French for various audiences on the continent and beyond. He premises his work on financing for development and is a campaigner for tax and social justice.

He holds a Bachelor of Laws degree (LL.B.) from the University of Nairobi where he graduated with honours. He is a recipient of professional training in Gender and Taxation, Financing for Development and Taxpayers’ Rights from the University. In 2020, he was one of two Kenyans taking part in the global Summer Research Programme organised by the Youth Centre for Research, Pakistan where he conducted a study on Media Ownership and Freedom of Speech in Kenya, Nigeria, Pakistan, India and Russia. His work has been published by the Public Affairs Research Institute, South Africa (2020) as well as the University of Nairobi’s e-repository (2019). Mwaniki has experience in both private practice and pro-bono legal aid having worked with Kituo Cha Sheria, Nairobi office and private law firms in Nairobi. He is also a volunteer with the Museum of British Colonialism.

Elvis Oyare

Elvis Oyare - Snr. Researcher

Elvis Oyare is a student at the University of Nairobi currently studying for his Bachelor of Laws degree. His current main areas of interest are tax, human rights law and the law of the Sea. He currently works as a snr. researcher for the Committee on Fiscal Studies and believes that his ability to handle high volumes of work as well as meet deadlines without compromising on quality or standards makes him a very good researcher. He speaks basic Mandarin and endeavours to assist in achieving tasks as smoothly and as efficiently as possible.

Vallarie YiegaVallarie Wendy Yiega - Snr. Researcher

Vallarie is an early career lawyer who has professional qualifications in Revenue Administration from the Kenya School of Revenue Administration and is a Certified Professional Mediator accredited by the Mediation Training Institute East Africa. Since 2018, she has worked as a researcher for the Committee focusing on fiscal policy and development. Her passion projects include the digital economy, Internet Governance and the role of the Internet in poverty alleviation, which have informed her interest in internet sector fellowships and organizations. She has been a Digital Grassroots ambassador and a representative of the Youth Internet Governance Forum movement in Kenya for the last three years. She is also part of the fair digital business-working group that gathers young people globally to give their inputs on various thematic areas ahead of the annual IGF.

In 2019, she received fellowships from the African Network Information Centre (AFRINIC) in Angola and the Kenya Society of Internet Governance (KESIG). She was also an ICANN 65 Nextgen participant in Morocco. In 2020, she was selected to be a program ambassador for ICANN 68 and 69 to guide new Nextgen participants joining the organization. She was also selected as an Internet Governance Forum Ambassador by the Internet Society. She loves reading up on Korean Culture, and travelling, and plans to continue travelling to more countries post COVID-19.

Afshin Nazir

Afshin Nazir - Snr. Researcher

Afshin is a senior researcher at the Committee, where she researches matters of tax, finance, environment and law. She holds an Honours Bachelor of Laws (LL.B) degree from the University of Nairobi (UoN), where she won a PLO Lumumba Foundation Award for her knowledge of Criminal Law. Her position paper at the Sub-Saharan International Model United Nations (SAIMUN) was also acknowledged as the best position paper for the United Nations High Commissioner for Refugees (UNHCR) Committee in 2019. She has previously published on debt and carbon taxation and is currently working on more publications on various areas of tax. Afshin works in multiple teams at CFS, including the Rapid Response, Debt and Emergency Funding, Environmental Tax, African Scholars and Extractives dockets.

Leadership roles are not novel for her, having led various teams at CFS and held leadership positions at UoN’s Muslim Students Association (Chairlady), Students’ Organisation of Law and Diplomacy (Organising Secretary) and Young Arbiters Society (Vice President). She also acted as an associate editor for the Students’ Association of Legal Aid and Research (SALAR) Editorial Board. Additionally, she possesses an interest in Alternative Dispute Resolution. She has completed an introductory course on arbitration at the Chartered Institute of Arbitrators (CIArb), where she worked as a student volunteer in two international conferences, before taking up her role as the Vice President of the Young Arbiters Society. She has also worked as an intern at Chaudhri and Associates Advocates. In her free time, she enjoys reading blogs and books.

Waridah Makena

Waridah Makena Latif - Researcher

Waridah is a senior researcher at CFS. She is interested in data visualization and research around Illicit Financial Flows, Financial Fraud, Terrorist financing, Debt and Aid is African Companies, Transfer pricing, military funding, international taxation and extractives. Waridah enjoys her work on the committee as she contributes to exploring the field that links revenue collection and its utilization to foster development. Waridah is keen on further exploring roles around advisory and policymaking in the private and public arenas of taxation. She is well versed in Kimeru, Kiswahili, English and Korean (한글). N she enjoys reading about anything and everything. Website:

Moses Wachira

Moses Wachira - Researcher

Moses Wachira is a final year law student at the University of Nairobi's School of Law. He champions fiscal inclusiveness as well as equitable participation of all categories of people in the society for economic development. He is a goodwill ambassador with the United Kenya Peace Initiative (UKPI) and engages in disability advocacy.

Brenda Nasambu Wangila

Brenda Nasambu Wangila - Researcher

Brenda Nasambu Wangila is a Kenyan Bachelor of Laws (LLB) final year law student at the University of Nairobi’s School of Law. She volunteers with the Committee on Fiscal Studies as a research assistant. Her research interests include gender and the law, women, law and development, constitutional law, and their intersection with fiscal policies. She has volunteered with the Student Association of Legal Aid and Research in their legal clinics. She is passionate about fiscal law and its intersection with attaining social justice. She lives by the values of self-discipline, hard work, kindness and commitment.

Clara Kitungulu

Clara Kitungulu - Researcher

Clara Kitungulu is an undergraduate student at the University of Nairobi, studying to attain her Bachelor in Laws (LLB) degree. She works with the Committee on Fiscal Studies as a researcher and has so far been in teams researching matters such as transfer pricing, environmental taxation and taxation of the digital economy. Her areas of interest include international tax and matters to do with gender, equality and social justice and these greatly motivated her decision to join the Committee. She has undertaken courses in accounting and is a proficient French speaker. Her past times include hiking, listening to African music and reading novels.

Guinevere Debrah Kahyah

Guinevere Debrah KahyahResearcher

Ms. Kahyah is a Kenyan student currently pursuing her undergraduate studies for the Bachelor of Laws degree (LLB) at the University of Nairobi. She holds a diploma in tax administration from the Kenya School of Revenue Administration(KESRA). She works with the Committee on Fiscal studies as a researcher and has done various tasks including but not limited to taxation of Collective Investment Vehicles and tax avoidance by digital investment companies. As a young researcher, she is yet to find her specific area of interest but in general, the financial services industry is her niche. During her free time, she enjoys learning new languages and cultures, in particular, Spanish. She also enjoys playing the violin and dancing to Spanish music.