This a concept note by TJN-A for the first students’ inter-university debate running under the theme ‘’closing tax loopholes to finance Africa’s structural transformation’ ’The debate presented an opportunity for students in economics and law schools in universities across the East African region to learn about tax justice. The debate introduced students to the concept of tax justice and the role they play in pushing their governments to effect progressive taxation measures as well as mechanisms to curb the outflow of resources.