Dr Attiya Waris is an Advocate, Arbitrator and Senior Lecturer, Law School, University of Nairobi in Kenya where she has been teaching for over 12 years. She researches on the linkages between tax revenue and tax spending with reference to the development of the state. She analyses this through the lens of human rights, development and poverty alleviation as well as the movement of wealth across borders and the impact it has on a developing state.

Her current research interests include work on transfer pricing, global wealth chains, health financing, the linkages between gender and taxation as well as Islamic finance. She has published on international, African regional issues as well as domestic tax issues in Kenya, Rwanda, Somalia, South Africa and Bangladesh. Attiya is a both author and co-author of several taxation books including ‘Tax and Development: Solving Kenya’s Fiscal Crisis through Human Rights’ and author of numerous publications in both Kenyan and international journals and edited books including the International Bulletin for Fiscal Development, Transfer Pricing Journal and the WHO Bulletin.

She is currently a visiting lecturer at the University of Rwanda and University of Pretoria. She holds a PhD from Lancaster University, UK and holds two Masters of Laws one in Human Rights and Democratisation in Africa from the University of Pretoria in South Africa and another in Business and Commercial Law from the University of London as well as an Undergraduate Honours Law degree from the University of Nairobi.

She is a Board member of Lawyers 4 Better Business and a Senior Advisor to the Tax Justice Network and a founding board member of the Tax Justice Network Africa as well as the African Tax Researchers Network. She is currently an observer to the UN Tax Committee and heads the Committee on Fiscal Studies at the Law School, University of Nairobi.

Related Publications


  • public procurement
  • conflicts of interest

Best practices in tax amnesty and asset repatriation programmes

  • asset recovery
  • anti-money laundering
  • tax evasion
  • tax
  • tax amnesty

Combatir la corrupción a gran escala: desafíos y éxitos

  • grand corruption

Financement de la vie politique française: l'urgence d'une réforme

  • political finance
  • campaign finance
  • electoral campaigns
  • political parties
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Qatar: an overview of corruption and anti-corruption

  • public procurement
  • political corruption
  • public financial management
  • security
  • construction sector
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  • Neopatrimonialism
  • rentier states
  • wasta

Attiya Waris


University of Nairobi

Professional Title

Senior Lecturer


  • Global
  • Asia Pacific
  • Sub-Saharan Africa




International Tax Treaties, Transfer pricing, Illicit financial flows, Mining oil and gas taxation, Domestic taxation: Kenya, Rwanda, Zambia, Bangladesh; Tax and human rights; tax and gender; tax and health; tax and post conflict states (Somalia, South Sudan)

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