







A key discussion point was the looming public debt crisis, driven more by domestic borrowing than external sources. This inward borrowing approach has the unintended effect of shrinking fiscal space and crowding out essential public services.
For youth participants, we see a distinct perspective, emphasizing that the current tax system often leaves Global South countries underfunded, limiting investments in youth employment, education, and digital access. We continue to highlight that failing to adapt taxation to modern digital economies risks perpetuating inequalities: large digital corporations operating in developing countries can avoid paying fair shares, while young entrepreneurs face regulatory burdens that stifle innovation. Civil society representatives reinforced these points, calling for tax rules that account for historical disparities between wealthy and developing nations. Discussions reflected a tension between protecting traditional national revenue sources and reforming systems to ensure equitable contributions from globalized business models.
Delegates at the 3rd Session of the Intergovernmental Negotiating Committee (INC3) continued working toward the development of a UN Framework Convention on International Tax Cooperation. Friday’s discussions focused on Article 11 on capacity-building and technical assistance, the digitalization of tax administration, sustainability and funding, roles of the Secretariat and COP, and updates from Workstream II on cross-border services.
Fiscal discipline reduces unsustainable debt levels, freeing resources for investments in sectors like agriculture, tech, and green industries, which are critical for youth employment.
The Youth for Tax Justice Network (YTJN) stands in solidarity with young people across Kenya who gathered peacefully on June 25 to mark one year since the tragic events of June 2024, and
to continue calling for justice, good governance and economic accountability.
The youth of Kenya are a most resourceful, innovative, and active segment of our society. It generates ideas and their applications to spur and catalyse social and economic transformation.