UoN Marks 52nd Inaugural Lecture by Prof. Attiya Waris
The University of Nairobi hosted its 52nd inaugural lecture, delivered by Professor Attiya Waris, a distinguished legal scholar, professor of fiscal law and policy, and the United Nations Independent Expert on Foreign Debt, International Financial Obligations and Human Rights. Her lecture, titled "Navigating the Nexus: Exploring a Multifaceted Discourse on International and Domestic Economic Justice by Humanising Fiscal Law and Policy," offered a profound and compelling discourse grounded in decades of research and advocacy.
Professor Waris' lecture stood out as both an academic milestone and a personal journey. she traced her intellectual path from the lived experiences of financial insecurity in childhood to the corridors of global economic policy. She invoked a powerful image from her early years—the need for curtains to hide poverty—as a metaphor for how societies often conceal structural inequalities. This memory shaped her enduring questions: Where does money come from? Who controls it? How do financial systems include or exclude, protect or exploit?
Professor Ayub Gitau, Ag. DVC Academic Affairs, emphasized that inaugural lectures mark the official recognition of a scholar's appointment to full professorship, the highest academic rank. More than ceremonial, he noted, they serve as a platform to share the intellectual journey and societal impact of the professor's work. He reflected on the significance of Professor Waris’ lecture within the larger tapestry of the university’s academic contributions across its various faculties.
The Ag.Vice Chancellor, Professor Jesang Hutchinson, highlighted the importance of the inaugural lecture tradition in academia. She praised Professor Waris as one of the university’s most distinguished scholars and a global ambassador. Highlighting the relevance of the lecture’s themes, she connected its insights to broader societal challenges, applauding the way Professor Waris bridges scholarship with public discourse.
Prof. Waris lecture boldly humanized the complex world of fiscal systems. She called for a rethinking of how taxation, debt, and public finance are discussed and implemented. Rather than treating fiscal law as a cold, abstract construct, Professor Waris argued for a people-centered approach rooted in justice, dignity, and transparency. She eloquently layered the human lifecycle over what she termed the debt and tax lifecycles, demonstrating how financial decisions impact individuals from birth to adulthood. A newborn child, she explained, can become a taxpayer through VAT on baby formula or diapers. In countries like the United States, children are effectively born in debt as hospital bills become immediate financial burdens.
At the heart of her thesis was a critique of global financial architectures that disproportionately disadvantage developing countries. She highlighted how systems of international finance, including tax treaties, illicit financial flows, and sovereign debt, were often designed without the participation of the majority of the world's nations. These frameworks, she contended, perpetuate inequalities and restrict the ability of states to invest in their citizens.
Professor Waris emphasized the essential connection between finance and human rights. Her rallying cry, "Rights require resources and resources require rights," captured the reciprocal nature of this relationship. She warned of the tangible consequences of diverting public finances away from health, education, and nutrition. In a world grappling with conflicts, climate change, and pandemics, fiscal decisions are not merely economic choices; they are moral imperatives.
The lecture also brought to light how fiscal systems are shaped by dominant legal traditions. Professor Waris reflected on her early legal education, rooted in the British common law system, which, she noted, often upheld the principle that law need not be just. She contrasted this with the work of North African Philosopher Ibn Khaldun, whose fiscal principles emphasized justice and public welfare. Waris advocated for integrating such indigenous knowledge systems into modern fiscal policy discourse, asserting that justice should never be compromised in the name of efficiency.
She did not shy away from the darker aspects of finance, invoking the chilling phrase "there is blood on the budget line." This stark imagery brought attention to the human costs of war, conflict, and underinvestment in peace. Budget lines, she reminded the audience, fund not just hospitals and schools but also weapons and oppression. Without deliberate choices rooted in justice, public finance can exacerbate violence rather than foster peace.
Professor Waris' work is deeply interdisciplinary. She bridges law, economics, politics, and ethics, weaving them into a coherent narrative that challenges conventional thinking. Her academic contributions, including seminal publications like Tax and Development and Financing Africa, have laid the groundwork for policy reforms and scholarly debate globally. Her role in international bodies, such as the UN and various global commissions, affirms her standing as a leading voice in the reimagining of fiscal justice.
The lecture closed with a call to action. Professor Waris urged policymakers, scholars, and citizens to rethink how financial systems can be designed to serve the people rather than marginalize them. She proposed a framework grounded in fiscal legitimacy, defined by principles of transparency, accountability, fairness, and justice. Ultimately, her vision is of a world where financial systems uplift rather than oppress, where economic policies center the human being, and where justice is not an afterthought but the foundation.
In celebrating Professor Waris, the University of Nairobi celebrated not just a scholar but a steward of justice. Her lecture was a timely reminder that money is not merely a measure of value but a mirror reflecting our collective priorities, ethics, and aspirations. It was a moment that affirmed the university's place in global scholarship and its unwavering commitment to truth, justice, and human dignity.
