Taxation and human rightss 2014, para. 79j
Párrafo- 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;
- Condicón jurídica
- Non-negotiated soft law
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Medio de adopción
- N.A.
- Temas
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
- Tipo de párrafo
- Conclusion / Recommendation
- Paragraph info
- Conclusion / Recommendation
- Paragraph number
- 79j
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Fecha de adición
95 conexiones, 95 Entidades