







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.”
Africa, home to the youngest and fastest growing population globally, has faced shrinking fiscal space, capital flight, and uneven access to international financial markets. For African youth, who not only represent over 70% of the continent’s population but also the continent’s potential drivers of innovation and growth, these challenges translate into restricted opportunities, heightened vulnerabilities, and a fragile future.
We write to you as the Youth for Tax Justice Network (YTJN), a global, youth-led coalition advocating for inclusive and equitable
tax systems that serve the needs of both present and future generations across Africa and Europe. As the Intergovernmental
Negotiating Committee deliberates on the United Nations Framework Convention on International Tax Cooperation in New York,
we urge you to recognize this moment for what it is: a generational turning point.
As the Harare Declaration states, the African youth bulge as an engine for the continent’s structural transformation agenda is at risk of being a missed opportunity due to being saddled with accumulated debt, while potentially being locked out of accessing finance that is desperately needed to invest in them, and making them carry the burden of a mortgaged future. Instead of investing in our potential, governments are forced to divert billions to creditors, too often to lenders who prioritise profit over people. This is not only an economic imbalance; it is a generational betrayal. We thus demand debt and tax justice that put people and the planet first.
Download Full Policy
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.