Attiya Waris is a Kenyan scholar, legal expert, and global authority on fiscal law, taxation, and development finance. She is a Professor of Fiscal Law and Policy at the University of Nairobi and currently serves as the United Nations Independent Expert on Foreign Debt and Human Rights, where she examines the impact of sovereign debt and global financial systems on human rights and development. With over two decades of experience as an advocate, arbitrator, and policy advisor, she has taught and conducted research across Africa, Europe, and Asia.

She holds a PhD in Tax Law from Lancaster University and has held senior leadership roles at the University of Nairobi, including Director of Research and Enterprise and Acting Deputy Principal of the College of Humanities and Social Sciences. Waris is also widely published, with influential works such as Tax and Development and Financing Africa, and is recognized internationally for advancing equitable and accountable financial systems.

Areas of Expertise

● Fiscal law and policy
● International taxation and tax justice
● Illicit financial flows
● Public debt and sovereign finance
● Development finance and economic governance
● Human rights and global financial systems