Taxation and human rightss 2014, para. 79l

Paragraph
Paragraph text
[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:] Ensure that extractive industries are subject to appropriate tax rates and export duties, and that the human rights of affected communities and future generations are protected in the exploitation of natural resources;
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
  • Environment
  • Governance & Rule of Law
Person(s) affected
  • N.A.
Year
2014
Paragraph type
Conclusion / Recommendation
Paragraph info
Conclusion / Recommendation
Paragraph number
79l