Tax collection efficiency can also be increased by improvements in tax administration. Tax administrations with appropriate financial, personal and technical resources are critical to increase levels of revenue collection and to avoid abuse. Lack of investment in tax authorities is therefore a short-term false economy, with negative implications for the enjoyment of human rights. It is also crucial that tax authorities be perceived as being independent, fair, transparent and accountable.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights