What We Do

Research

The Committee commissions, produces and disseminates research and analysis on a range of topics. Two major activities underlie this. First, the Committee researches and publishes papers and journal articles. Second, it organises and convenes tax talks, inviting experts to share their research with staff, students and members of the public. Our research broadly falls into three categories:

  • domestic tax
  • international tax
  • budget policy and law

Domestic Tax

  • Disputes resolution
  • Taxpayers’ rights
  • Tax reforms

International Tax

  • BEPS project
  • Investment funds
  • Digital economy
  • Environmental taxation

Budget Policy & Law

  • Law and policy on debt management.

Training/ Capacity Building

The Committee organises courses on the differing nature of tax policy and law, with a view to preparing the students for that kind of practice.

Short Courses

Training Revenue Officials

On 26 March 2021, we signed a collaboration with Capabuild Foundation whose goal is to harness expertise and skills for the purpose of training revenue officials in developing countries. As a result, the two institutions held courses on international tax for:

  • The Tax Appeals Tribunal of Kenya
  • Botswana Revenue Services
  • Financial Education and Training Agency (FETA) which is training center of the Ministry of Finance of Indonesia (including Revenue Service)
  • PKN Stan (the University of the Ministry of Finance of Indonesia), which part of FETA organization but managed separately to train and educate potential staff for Indonesia government.

Raising Developing Country Voices

The committee is carrying out a host of activities in order to raise developing country voices such as:

  • Engaging in the International fora and presenting new research.
  • Facilitate international, local and regional networking for African academics, researchers and students.
  • Development of linkages domestically, nationally, regionally, continentally and globally, within and across disciplines related to financing for development and the Sustainable Development Goals.
  • The Committee has launched its own website which will be a platform on which to publish their own produced work and share their repository of other relevant works done by other researchers on the continent.
  • The committee’s members and students have attended a number of Conferences and meetings this year.

Under this, the Committee monitors development of fiscal policy and law in developing countries. This includes their positions and engagement at international for such as the OECD, UN AND ATAF. While doing this, we engage with a range of actors including policy makers, academicians, social movements, trade unions, think-tanks, NGOs and activists in order to democratise tax policy and law.

Young Researchers Mentorship Programme

The Committee on Fiscal Studies is comprised of young researchers, and recruits annually at graduate and undergraduate levels. The Committee is keen on building the capacity of young researchers by inculcating good research skills and widening their exposure to areas of research and matters fiscal. The committee does this through the Young Researchers Mentorship Program. The Program takes into account 5 main elements:

  • One on one close working relationships with Professors: The young researchers are linked to senior researchers who are working in an area of research that interests them. Young researchers get the opportunity to co-author with the senior researchers. They are also encouraged to author their own original work and get to benefit from the editorial skills of the senior researchers. Opportunities for publication of their work are also available to them.

  • Conferences and workshops: Young researchers have had the opportunity of attending conferences such as the Tax Justice and Illicit Financial Flow Conference that was organized by the Jesuit Hakimani Centre . The young researchers attend these conferences often in the capacity of rapporteurs, and in other cases, in the capacity of the social media marketing team. This helps them to not only increase their knowledge on the topic of the conference but improve their organizational skills as they get to learn how to facilitate events of such a magnitude.

  • Tax Talks Series: While senior researchers bring the key speakers to the room, the young researchers manage the entire process from chairing the talks, rapporteuring, moderation of the talks, reporting, providing technical support as well as promoting the talks on social media for the Committee on Fiscal Studies podcast platform. In 2019, the young researchers helped to organize and facilitate 10 talks. This has not only improved their organizational skills, but also enabled them to interact with various experts in the field of tax who have increased their knowledge base.

  • Fiscal Studies Students’ Association: Fiscal Studies Students’ Association (FISSA) is a student organization formed for the purpose of increasing financial awareness among the youth on matters of public finance and how it affects them. Further, the association is a platform for raising the voices of young people so as to increase their public participation. FISSA, just like the Committee on Fiscal Studies is multi-disciplinary and welcomes students from various disciplines such as law, business, journalism amongst others.

  • Inclusivity: Researchers with special needs are encouraged to join the team and all efforts are made to ensure that their specific requirements are met in order to grow as researchers.