Taxation and human rightss 2014, para. 79k
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 accessible channels for accountability and remedy for any negative human rights impact of fiscal policy, including by strengthening the capacity of the judicial system and national human rights institutions to address fiscal policy;
- 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)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
- Paragraph info
- Conclusion / Recommendation
- Paragraph number
- 79k
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Date added
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