Taxation and human rightss 2014, para. 51

Paragraph
Paragraph text
Historically, the formation of accountable and effective States has been closely tied to the emergence of taxation systems. Fiscal policies can spur State-building and foster citizenship, affect the level and quality of people's participation in public affairs and strengthen the accountability and capacity of the State. Conversely, tax abuse and unfair tax practices erode confidence in government, while States that do not have to rely on tax contributions (but rather on, for example, revenues from natural resources) tend to exhibit lower levels of accountability and participation in public affairs.
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)
  • Governance & Rule of Law
Person(s) affected
  • N.A.
Year
2014
Paragraph type
Other
Paragraph number
51