Taxation and human rightss 2014, para. 79e

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[States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Conduct human rights assessments of fiscal policy periodically and with broad public participation, including analysis of the distributional consequences and tax burden borne by different income sectors and disadvantaged groups;
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
Conclusion / Recommendation
Paragraph info
Conclusion / Recommendation
Paragraph number
79e