A/HRC/26/28
United Nations
General Assembly
Distr.: General
22 May 2014
Original: English
Human Rights Council
Twenty-sixth session
Agenda item 3
Promotion and protection of all human rights, civil,
political, economic, social and cultural rights,
including the right to development
Report of the Special Rapporteur on extreme poverty
and human rights, Magdalena Sepúlveda Carmona*
Summary
In the present report, the Special Rapporteur on extreme poverty and human
rights presents fiscal policy, and particularly taxation policies, as a major determinant in the
enjoyment of human rights. Taxation is a key tool when tackling inequality and for
generating the resources necessary for poverty reduction and the realization of human
rights, and can also be used to foster stronger governance, accountability and participation
in public affairs. She outlines relevant human rights obligations to guide and inform State
revenue-raising practices, including the duty to use the maximum available resources for
the realization of economic, social and cultural rights. She also analyses the questions of
how the principles of non-discrimination and equality and the duty of international
cooperation and assistance should inform taxation policies at the global and national levels.
After assessing how revenue-raising policies and practices can be strengthened through a
human rights-based approach, she makes recommendations for fiscal and tax policies that
are grounded in human rights and can lead to poverty reduction, sustainable development
and the realization of transformative rights.
*
Late submission.
GE.14-03374 (E)
*1403374*