Taxation and human rightss 2014, para. 17
Paragraph- Paragraph text
- Revenue collection is a critical tool for States in tackling and redressing systemic discrimination and ensuring equal access to economic, social and cultural rights. In order to redress structural inequalities, including gender inequalities, States should evaluate the differential impact of existing and proposed fiscal policies on different groups, in particular those who suffer from structural discrimination. For example, certain tax arrangements that directly or indirectly disincentivize women's participation in the labour force or promote the male bread-winner family model could threaten women's enjoyment of human rights. Meanwhile, a State with a very narrow tax base or that fails to tackle tax evasion may result in its inability to fund social protection or adequate and accessible public services, a situation that is likely to create or entrench inequalities.
- Legal status
- Non-negotiated soft law
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Person(s) affected
- Women
- Year
- 2014
- Paragraph type
- Other
- Paragraph number
- 17
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