[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:] Implement regulations that prevent the role played by the financial sector in aiding tax evasion and profit-shifting.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights