International human rights law sets obligations for States to respect, protect and fulfil human rights in all the ways that they exercise their functions, and the design, implementation and monitoring of revenue-raising policies is no exception. In the section below, the Special Rapporteur examines how a State's use of its revenue-raising power has a direct impact on its ability to comply with international human rights obligations, in particular relating to the economic, social and cultural rights of people living in poverty.
Legal status
Non-negotiated soft law
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Special Rapporteur on extreme poverty and human rights