Lyla Latif

University of Nairobi

KY

SCHOLARLY PAPERS

15

DOWNLOADS

334

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Ideas:
“  I am a Kenyan lawyer specialized in corporate, commercial and investments law. My research expertise is in seeking solutions towards strengthening public finance for distributive justice and in curbing IFFs to secure the fiscal space for financing core HR entitlements. I am a teaching fellow at the University of Nairobi and Chief Executive at Lai’Latif.  ”

Scholarly Papers (15)

1.

The Challenges in Imposing the Digital Tax in Developing African Countries

Latif, L. THE CHALLENGES IN IMPOSING THE DIGITAL TAX IN DEVELOPING AFRICAN COUNTRIES [2019] Journal of Legal Studies and Research Vol 5, Issue 3
Number of pages: 33 Posted: 03 Sep 2021
Lyla Latif
University of Nairobi
Downloads 65 (465,366)

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digital taxation, digital economy, Africa

2.

The Taxation of the Digital Economy: The OECD BEPS Policy Response Versus the UN FACTI Panel’s Principle Response

Number of pages: 11 Posted: 06 May 2022
Lyla Latif, Mary Ongore and Abiodun Adegboye
University of Nairobi, Independent and Independent
Downloads 57 (495,891)

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Africa, Digital Taxation, OECD BEPS, Pillar 1, Pillar 2, UN FACTI

3.
Downloads 39 (578,898)

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SDGs, Illicit financial flows, Digital technologies, Crime, Tax evasion

4.

Intensifying the Fight against Corruption and Money Laundering in Africa

Latif, Lyla A, (2022), Study: Intensifying the fight against corruption and money laundering in Africa. United Nations, Office of the Special Adviser on Africa.
Number of pages: 46 Posted: 04 May 2022
Lyla Latif
University of Nairobi
Downloads 34 (606,653)

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Africa, Sahel, Corruption, Money Laundering, Mules, Informal Markets, Armed Groups, Discretion, Governance, Illicit Financial Flows, United Nations

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Illicit Financial Flows, International Business Taxation, Transnational Corporations, OECD, UN Tax Committee, AU, Africa

6.

Fiscal Activism: Zakat and Debt Service?

Number of pages: 3 Posted: 09 May 2022
Lyla Latif
University of Nairobi
Downloads 21 (695,667)

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Africa, Constitutions, Debt, Domestic Revenue Mobilisation, Illicit Financial Flows, Legal Systems, Zakat

7.

The Evolving ‘Thunder’: The Challenges Around Imposing the Digital Tax in Developing African Countries

Latif, L., The Evolving ‘Thunder’: The Challenges Around Imposing the Digital Tax in Developing African Countries [2020] International Journal of Digital Technology and Economy, Vol 4, No. 1
Number of pages: 17 Posted: 11 Aug 2021
Lyla Latif
University of Nairobi
Downloads 18 (719,562)
Citation 1

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Africa, data, digital tax, value creation, OECD, BEPS

8.

An Explication on Broadening the Definition and Scope of Maximum Available Resources Under General Comment 14 of the ICESCR to Include Islamic Taxation in Financing the Right to Health

Biomed J Sci & Tech Res 1(3), 2017, DOI: 10.26717/BJSTR.2017.03.000314
Number of pages: 6 Posted: 30 Mar 2018
Lyla Latif
University of Nairobi
Downloads 18 (719,562)

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Zakat; Islamic taxation; Right to health; Finance; Maximum available resources

9.

Towards Establishing Fiscal Legitimacy Through Settled Fiscal Principles in Global Health Financing

Health Care Anal, 2015, DOI: 10.1007/s10728-015-0305-z
Number of pages: 15 Posted: 06 Dec 2015
Attiya Waris and Lyla Latif
School of Law, University of Nairobi and University of Nairobi
Downloads 18 (719,562)

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Health financing, Tax law, Tax policy, Canons of taxation, Africa, International health financing

10.

FinTech led Tax Justice: Redistribution Using Zakat for the Socio-Economic Improvement of Women

Latif, L, FinTech led Tax Justice: Redistribution Using Zakat for the Socio-Economic Improvement of Women, Kardan Journal of Social Sciences and Humanities 4 (2) 44–55 (2021), DOI: 10.31841/KJSSH.2021.44
Number of pages: 15 Posted: 04 May 2022
Lyla Latif
University of Nairobi
Downloads 15 (745,036)

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Finance, Technology, Women, Feminism, Kenya, Economic Improvement, Income, Zakat, Social Finance

11.

Effective Taxation in Africa: Confronting Systemic Vulnerability through Inclusive Global Tax Governance

(2022) 2 African Journal of Int'l Econ Law 100
Number of pages: 24 Posted: 04 Apr 2022
Okanga Okanga and Lyla Latif
Dalhousie University, Schulich School of Law and University of Nairobi
Downloads 15 (745,036)

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12.

Framing the Argument to Broaden Kenya’s Limited Fiscal Space for Health Financing by Introducing Zakat

Latif, Laila., Framing the Argument to Broaden Kenya’s Limited Fiscal Space for Health Financing by Introducing Zakat. Biomed J Sci&Tech Res 5(5)- 2018. BJSTR. MS.ID.001262. DOI: 10.26717/ BJSTR.2018.05.001262.
Number of pages: 10 Posted: 09 Sep 2021
Lyla Latif
University of Nairobi
Downloads 6 (832,544)

Abstract:

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health, Kenya, zakat, Islamic law

13.

Examining the Tax Collection Capacity of the Afghan State in Light of the Rampant Tax Evasion Practices

Latif, LA., Examining the Tax Collection Capacity of the Afghan State in Light of the Rampant Tax Evasion Practices, [2019] Kardan Journal of Law 1(1), 1-15
Number of pages: 28 Posted: 03 Sep 2021
Lyla Latif
University of Nairobi
Downloads 6 (832,544)

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Afghanistan, tax evasion, money laundering, smuggling

14.

The Effect of Tax Amnesty on Anti Money Laundering in Bangladesh

Journal of Money Laundering Control, 2015
Posted: 06 Dec 2015
Attiya Waris and Lyla Latif
School of Law, University of Nairobi and University of Nairobi

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Bangladesh, Tax law, tax amnesty, anti money laundering

15.

A Global Social Contract to Reduce Maternal Mortality: The Human Rights Arguments and the Case of Uganda

Reproductive Health Matters, Vol. 21, No. 42, November 2013, pp 129-138
Posted: 08 Feb 2014 Last Revised: 19 Jul 2014
University of Antwerp - Institute of Tropical Medicine (ITM), Center for Health, Human Rights and Development, Institute of Tropical Medicine, Antwerp, Belgium, University of Nairobi, School of Law, University of Nairobi and Dalla Lana School of Public Health, University of TorontoUniversity of Toronto

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human rights, right to health, reproductive rights, maternal mortality, fiscal space, displacement, Uganda

Other Papers (1)

Total Downloads: 5
1.

Is Africa’s Fiscal Space Undermined by Debt Related Illicit Financial Flows?

Number of pages: 4 Posted: 04 May 2022
Lyla Latif
University of Nairobi
Downloads 5

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African Debt, Colonialism, Illicit Financial Flows, Vulture Funds, Thin Capitalisation Rules, Debt to Equity Swaps, Apartheid