23/09/2026
Tax policy unfolds over a long timeline. The rules one generation writes set the terms of public revenue for decades, and they rarely reopen once they harden into practice.
In the foreword to YTJN's new publication, "Centering African Youth in Global Tax Governance," Dr. Lyla Latif, PhD, Managing Partner at Lai'Latif & Co Advocates and Co-founder of the Committee on Fiscal Studies (CFS), makes the case for why youth engagement with the UN Framework Convention on International Tax Cooperation matters now.
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Her argument is that when the architecture of international tax was first built, Africa was under colonial rule and had no seat at the table. We contributed nothing to the rules that came to bind us and have lived under their consequences since.
She calls this a decolonial reading of taxation. African states carry a sovereign right to the revenue owed on profits earned within their own borders. And language in the Convention text is not a small detail. A provision that says a state shall act creates a binding obligation. A provision that only invites a state to explore acting creates none.
Dr. Latif points to a Liberian proverb: when your house don't sell you, the street will not buy you. Our position is held first at home. If African states keep their fiscal houses in order and hold their negotiating front together, no outside power can purchase what has been declined for sale.
The young people doing this work today are the generation who will hold these seats tomorrow, as robotics, AI agents, and new forms of value creation raise tax questions the current rules were never built to answer.