In some States, despite significant efforts to increase revenue through taxation, the amount actually collected is demonstrably inadequate to realize human rights. In Latin America and the Caribbean, for example, most States have tax ratios that are clearly lower than they should be when their level of development is considered. It is however crucial that taxes be raised and collected in human rights-compliant ways, where those who can least afford it are not asked to pay more (see paras. 45 - 50 above).
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights