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Access to justice for people living in poverty 2012, para. 96
- Paragraph text
- [States should:]
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2012
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 13
- Paragraph text
- The emergence of the Social Protection Floor Initiative at the international level has been well documented. In telegraphic form, most analyses begin with the harsh adjustment policies associated with the "Washington Consensus" of the 1980s, the reaction to those policies by the United Nations Children's Fund (UNICEF) and other actors, the World Summit for Social Development in 1995, the poverty reduction strategies championed by the World Bank and the International Monetary Fund (IMF), starting in the late 1990s, and the focus on poverty in the Millennium Development Goals. Social security then began to re-emerge as a priority concern, thanks in large part to the engagement of ILO. It launched a global campaign on social security in 2003, followed by the World Commission on the Social Dimension of Globalization in 2004, along with a series of other steps endorsed by the International Labour Conference.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 15
- Paragraph text
- While tracing the history of the evolution of the concept of social protection floors through the lens of international organizations is a common approach in the literature, it must be observed that it is both surprisingly ahistorical and gives insufficient weight to the political economy that facilitated the evolution of support for it. It is ahistorical especially to the extent that it underestimates the gradual and cumulative ways in which national initiatives, especially in developing countries, created the conditions in which pioneering national programmes could emerge. Those programmes often ran in very different directions from the policies being advocated by the international community. Since the late 1990s, a diverse range of countries in the global South have developed innovative programmes for social protection, which look very different from the more traditional approaches developed in the North.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23a
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] The recommendation rests on a strong foundation of international human rights law, which is relatively unusual for ILO instruments. In addition to specific references to various provisions of the Universal Declaration of Human Rights and the International Covenant on Economic, Social and Cultural Rights, it calls upon States to respect "the rights and dignity of people covered by the social security guarantees";
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23b
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] Social protection floors are nationally defined, in a participatory manner, and reflect national priorities while respecting principles such as non-discrimination, gender equality and social inclusion;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Gender
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23c
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] Protection is to be universal, rather than selective and is to be aimed at "preventing or alleviating poverty, vulnerability and social exclusion";
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23e
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] The basic guarantees should be established by law;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23f
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] Implementation should be monitored regularly and periodically evaluated;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23g
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] While social protection floors should be financed by national resources, international support should be available when needed.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 26
- Paragraph text
- The report of the Social Protection Floor Advisory Group was especially critical of the Bank's approach and its critiques are still largely pertinent today. In the report, the Advisory Group noted that: In the social safety net approach, social policies were considered as residual to economic development. The implementation of such measures was driven by the need to provide relief to the poor and vulnerable during structural reform by cushioning the effects of the structural adjustments and facilitating political support to them. These measures were generally temporary, fragmented and targeted to the poor and vulnerable in a needs-based framework.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 27
- Paragraph text
- In an effort to bridge the gap, the Advisory Group urged the Bank to cooperate with ILO and the United Nations on the Social Protection Floor Initiative. The Bank was initially responsive and its major strategy document in 2012 proclaimed an "emerging global consensus" in this area, noting that its "strategy and engagement" were consistent with the "core principles" of the Initiative. Although that was considered to be a significant development, the strategy itself demonstrated rather little substantive engagement with the Initiative. In 2014, the Bank issued the first in what was described as a series of major reports on social safety nets, thus making clear where its future work would continue to focus. The report appeared simultaneously with the new ILO flagship report on social protection floors and, while situating safety nets within what it calls the broader context of social protection, the word "floor" does not appear even once, let alone "social protection floor".
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 28
- Paragraph text
- While the Bank has participated in the deliberations of the Social Protection Inter-Agency Cooperation Board, recent developments appear to confirm that it is doing so very largely on its own terms, built around risk management and safety nets, and remains reluctant to buy in to the Social Protection Floor Initiative in a meaningful way. Its response to that remark would doubtless be to point to the fact that 870 million of the 1.2 billion people living in extreme poverty, as defined by the Bank, are not covered even by safety nets. Under those circumstances, surely it is only prudent to begin with minimum aspirations? However, the Initiative envisages a gradual ratcheting up of aspirations, rather than the immediate introduction of full-blown social protection floors in low- or medium-income countries.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 33
- Paragraph text
- The Social Protection Floor Initiative is not merely relevant to human rights; it is firmly rooted within the rights framework. In its report, the Social Protection Floor Advisory Group described the basic concept as being anchored in shared principles of social justice and in the human rights to social security and to an adequate standard of living. In terms of legal foundations, it added that: "The right of individuals to provision by way of social protection is articulated specifically in a number of international instruments, notably the Universal Declaration of Human Rights and the International Covenant on Economic, Cultural and Social Rights." ILO recommendation No. 202 is very specific in "reaffirming that the right to social security is a human right" and in underscoring the relevance of articles 22 and 25 of the Declaration and articles 9, 11, and 12 of the Covenant.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- All
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 34
- Paragraph text
- The fact that none of these instruments refers per se to a "right to social protection" raises the question as to whether it should be considered an existing human right, or a new one. In the past, States have understandably been very sensitive about claims that new rights have emerged without requiring specific endorsement by the international community. In this instance, the standard approach of commentators is best summed up in the formulation that: "Social protection is a human right, enshrined in multiple sources of international law." In other words, no claims are needed for novelty, nor is it necessary to argue that the whole is more than the sum of the parts. The right to social protection is thus no more than a combination of the right to social security and the right to an adequate standard of living. Nevertheless, the packaging of those two rights into a single concept is important, both because it highlights the synergy between them and facilitates the development of a package of measures to achieve their shared objectives.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 36
- Paragraph text
- Another dimension which is of considerable importance, especially in making the case to those who are involved in implementing and monitoring the International Covenant on Economic, Social and Cultural Rights, is the extent to which the approach embodied in the Social Protection Floor Initiative mirrors that adopted in relation to the Covenant. Four examples will suffice: first, progressive realization is the standard set in the Covenant and is also the approach adopted by the proponents of the Initiative. As one proponent of the latter has noted "the case for universalism needs to be framed in ways that do not set up false dichotomies or unrealistic expectations."
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 38
- Paragraph text
- Third, the Initiative, as reflected in ILO recommendation No. 202 closely mirrors the view expressed by the Committee on Economic, Social and Cultural Rights in its general comment No. 3 (1990) on the nature of States parties' obligations that "a minimum core obligation to ensure the satisfaction of, at the very least, minimum essential levels of each of the rights is incumbent upon every State party." While the minimum core concept has been developed primarily at the national level in the context of judicial approaches, the original intention of the Committee was that a minimum core would be set at the national level by the political authorities and its adequacy would subsequently be subjected to political contestation through the exercise of civil and political rights by those affected.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 42
- Paragraph text
- Social security and social protection have long been dismissed as unaffordable aspirations, particularly in low-income countries. One of the major contributions of the Initiative is that it has addressed in extensive detail the ways in which all countries can potentially afford to put such a programme in place. The most recent and extensive treatment of this issue is contained in the ILO World Social Protection Report 2014/15 and it is not proposed to repeat or challenge that analysis here. It must suffice to say that affordability is certainly crucial to the prospects of success of the Initiative and that the lengths to which its proponents have gone to demonstrate that dimension is impressive.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 58
- Paragraph text
- The role of the World Bank in relation to the Social Protection Floor Initiative is crucial. Based on policies pursued to date, it is the single actor most likely to undermine and frustrate the overall Initiative. Unless there is a change of heart on its part, the development community will continue to be pushed to focus on ill-defined social safety nets aimed at a limited number of the extreme poor and as a matter of bureaucratically defined and designed welfare policy, rather than as a matter of human rights. It is therefore indispensable that the human rights community should shine a spotlight on the policies and practices of the Bank in this area and the Human Rights Council should call upon it to embrace the Initiative in all its dimensions.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 59
- Paragraph text
- In the realms of human rights and the Initiative, the current draft of the post-2015 agenda is a considerable disappointment. The almost complete omission of substantive references to human rights in the draft is a throwback to the United Nations development decade strategies of the 1960s and 1970s. However, they were drafted at a time when the human rights framework was in its infancy and development was seen largely as a technocratic process. Similarly, the very low standards set in relation to social protection are inconsistent with the high-flown rhetoric of ending poverty in all its forms everywhere. As it stands, the first goal proposed by the Open Working Group on Sustainable Development Goals might be considered to be in violation of deceptive advertising laws designed to protect consumers.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 61
- Paragraph text
- One of the most prominent proponents of social protection floors and a principal drafter of ILO recommendation No. 202 has called for the drafting of a "United Nations convention on national floors for social protection," on the grounds that this would "create a much more durable instrument than development goals that have to be revised every few decades". While appealing on the face of it, the proposal will certainly fall foul of the clearly demonstrated leeriness of States about creating new human rights treaties. More importantly, it takes insufficient account of the role currently and potentially played by the International Covenant on Economic, Social and Cultural Rights and the treaty body monitoring its implementation. An alternative therefore would be to propose the drafting of an optional protocol to the Covenant. However, aside from the cost and time involved in such an initiative, there is a strong general argument that new instruments should not risk making optional what is already mandatory - in this case the right to social protection under the Covenant.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 64
- Paragraph text
- International support, especially for low-income countries, seeking to develop social protection floors is essential. In 2012, two special rapporteurs put forward an important proposal for the creation of a global fund for social protection. That is a sophisticated and carefully calibrated proposal, which has garnered significant attention at the international level. It seems clear, however, that further reflection is required in order to ensure that the focus and the proposed modalities of the fund are optimal and acceptable to key actors. The Social Protection Inter-Agency Cooperation Board should consider establishing an expert group to review the proposal and to recommend an initiative designed to achieve the objectives identified.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79e
- 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:] Conduct human rights assessments of fiscal policy periodically and with broad public participation, including analysis of the distributional consequences and tax burden borne by different income sectors and disadvantaged groups;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79f
- 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:] Review tax structures, codes and instruments for explicit and implicit gender bias and ensure they do not reinforce existing gender inequalities, including through their impact on unpaid care work;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Gender
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79g
- 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 that people have access to all relevant data and information on fiscal policy and government revenues, including from the corporate sector, and include such information under right to information laws;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79h
- 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:] Take measures to build the capacity of all people to understand fiscal policy options, and establish inclusive mechanisms to ensure that they are actively engaged in devising the most appropriate policy options;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79j
- 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:] Institute fully transparent public oversight over the granting and monitoring of tax incentives, and conduct periodic assessments of social benefits and human rights compliance, informed by broad public participation, especially by individuals who will be most affected; and refrain from granting fixed-term tax holidays and tax stability agreements that may undermine accountability for evolving impact on human rights;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79k
- 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;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79l
- 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 that extractive industries are subject to appropriate tax rates and export duties, and that the human rights of affected communities and future generations are protected in the exploitation of natural resources;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Environment
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79m
- 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:] Proactively disclose information on contracts, concessions and licensing agreements in the extractive sector and related information, including expected tax revenues and export royalty rates;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph
Taxation and human rightss 2014, para. 79n
- 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 the public revenue raised from the financial sector is commensurate to the sector's profitability and the risks it generates; implement a financial transaction tax, and consider allocating the revenues specifically to expenditure that can contribute to the realization of human rights;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Date added
- Aug 19, 2019
Paragraph