Government/UN Submissions

The Committee on Fiscal Studies exercises its mandate to engage directly with governments, legislatures, and regulatory bodies through written submissions on matters of fiscal policy and tax law reform. This function derives from CFS's founding purpose: to provide rigorous, independent analysis that informs public deliberation on taxation, revenue mobilisation, and fiscal governance across Africa and beyond.

Our submissions address proposed legislation, policy consultations, budgetary frameworks, and regulatory instruments where technical expertise can meaningfully contribute to more equitable and effective fiscal outcomes. We approach this work with attention to the structural conditions (historical, institutional, and political) that shape fiscal systems, recognising that tax policy operates within broader architectures of resource distribution and state-citizen relations.

CFS does not undertake advocacy on behalf of particular interests. Rather, our contributions seek to clarify legal and economic implications, identify potential consequences for revenue integrity and taxpayer rights, and offer comparative perspectives drawn from scholarship and practice. We make our submissions publicly available here to ensure transparency and to contribute to the broader public record on fiscal policy development.

Download
Submission on WS I UNFCITC 3rd Session.pdf
Submission on WS II Taxing Income from Cross Border Services in Digitalised Economy UNFCITC 3rd Session.pdf
Submission on WS III Dispute Resolution UNFCITC 3rd Session.pdf
Submission to Clerk of Senate on Budget Policy and Debt Management Strategy 2026.pdf
Letter to Cabinet Secretary, National Treasury on US Tech Firms GLoBE Exemption
Letter to UNIE on Trump Proclamation on US Semiconductor Policy
Submission on Kenya Sovereign Wealth Fund Bill, 2025

Commitment to Financial Integrity and Anti Illicit Finance Practices

The Committee on Fiscal Studies is committed to the highest standards of integrity and ethical conduct. We maintain a zero-tolerance policy towards corruption, illicit financial flows, money laundering, bribery, and related financial misconduct. All individuals associated with our work, whether as staff, interns, consultants, or partners are expected to uphold these principles without exception. We wish to make clear that our institution does not knowingly engage with or provide platforms to individuals involved in corrupt practices, fraudulent activities, or violations of financial integrity standards. We categorically dissociate ourselves from any such conduct. We implement enhanced due diligence protocols for all prospective team members, including comprehensive background screening and verification of professional conduct. These measures apply across all roles and engagement types. Our work in fiscal governance, tax policy, and public finance demands unwavering commitment to legitimacy and transparency. We take this responsibility to our stakeholders, the organisations we serve, and the broader development community with utmost seriousness.