Taxation and human rightss 2014, para. 75
Paragraph- Paragraph text
- Globalization and increased cross-border flows of goods and capital have vastly increased the chances that one State's actions or omissions may affect another State's ability to raise public revenues, and increased the ways and means that companies and individuals can use to evade and avoid taxes. Illicit financial flows inevitably involve at least two countries. The tax laws and structures of one State can therefore erode the national tax bases of other States and hamper the application of progressive tax rates and the achievement of redistributive goals, ultimately threatening the realization of rights. There is a therefore a particularly urgent need for States to cooperate proactively on matters of tax and fiscal policy. In particular, high-income States that enable or fail to tackle tax abuse and illicit financial flows should shoulder some responsibility for the shortcomings of the tax and public finance systems in developing countries and related poverty rates, lack of enjoyment of human rights and economic inequalities.
- 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
- Other
- Paragraph number
- 75
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