[For the above-mentioned purpose, States should:] Include a commitment to align fiscal policy with human rights obligations as part of the post-2015 sustainable development framework, including by raising sufficient public revenue in equitable ways, allocating and spending revenue to realize human rights for all, and strengthening public oversight, transparency, participation in and accountability over fiscal policy, tackling tax evasion and illicit financial flows.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights