Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 81
Paragraph- Paragraph text
- When contemplating widening the tax base, human rights principles require careful consideration to be given to rebalancing the tax contributions of corporations and those in high-income brackets. The introduction of new or higher taxes should not have a detrimental impact on those living in poverty. Improving the efficiency of tax collection requires reconsidering ineffective tax holidays, exemptions and waivers that disproportionally benefit better-off segments of society. A human rights approach also requires States to take steps to eliminate the prevalence of tax evasion, a problem that reduces the resources available for measures to realize human rights. Consideration should also be given to reprioritizing spending on social sectors (such as education and health) over, for example, military expenditures in order to ensure the maximum use of available resources for the realization of economic, social and cultural rights. As discussed below, a human rights approach requires States to debate fiscal options openly, avoiding technocratic decisions being made behind closed doors, and instead allowing for greater transparency and participation.
- 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
- Poverty
- Person(s) affected
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
- Paragraph info
- Conclusion / Recommendation
- Paragraph number
- 81
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