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The pathway to a just and youth-friendly tax regime is clear: policies must keep pace with the realities of young entrepreneurs, formal and informal, urban and rural alike. Only through ongoing reform, robust support systems, and genuine participatory tax justice can Uganda unlock the full power of its youth as architects of a more prosperous future.
Lurit Yugusuk, speaking for the Youth for Tax Justice Network, reminded the room that harmful tax practices don’t just affect balance sheets, they affect people.“Harmful tax practices erode national tax bases, weakening the capacity to finance education, healthcare, and infrastructure that children and youth depend on.” She called for expanding Article 8 beyond multinational enterprises to include high-net-worth individuals, private investment vehicles, and professional enablers. She also pushed for mandatory public disclosure of tax incentives and public country-by-country reporting, emphasizing that “secrecy has been the lifeblood of harmful tax practices.”
The third intergovernmental session on the UN Tax Convention, hosted in Nairobi, Kenya, has three main objectives: to review the draft text of the Framework Convention negotiations to reach a common understanding on the articles and protocols and develop a more coherent text in the coming months; to provide updates on progress made during the intersessional period on Protocol 1, concerning the taxation of income from cross-border services, with a view to presenting potential options and approaches for the committee’s consideration during the 4th session in February 2026; and to turn to Protocol 2, where the workstream has begun developing preliminary approaches outlined in the concept note.
Youth for Tax Justice Network (YTJN) proposes the Pan African Creative Arts Youth Competition. This initiative seeks to harness the creativity of African youth to foster innovative ideas and grassroots awareness around critical economic governance topics, including sovereign debt, the AfCFTA, climate finance, asset recovery, and the UN Framework Convention on International Tax Cooperation.
Beyond formal education, investment is needed to support child-centered eco-learning programs and community outreach initiatives that raise awareness and empower youth with the knowledge and skills necessary for climate action. Utilizing digital platforms, radio programs, and visual materials in local languages will further expand the reach of climate literacy, ensuring no young person is left behind in understanding the climate crisis and their role in solving it.