[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:] Increase reliance on personal and direct taxes, and design all taxes in ways that reduce regressive impact and gender bias;
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights