A well-placed tax threshold (namely, the income below which an individual or household is exempted from income tax) is also crucial for ensuring that the taxation system does not jeopardize the ability of people living in poverty to enjoy minimum essential levels of economic, social and cultural rights. Unfortunately, in some countries, households are required to pay tax before they earn enough to even meet minimum food basket requirements.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights