Taxation and human rightss 2014, para. 55
Paragraphe- Paragraph text
- In some States, despite significant efforts to increase revenue through taxation, the amount actually collected is demonstrably inadequate to realize human rights. In Latin America and the Caribbean, for example, most States have tax ratios that are clearly lower than they should be when their level of development is considered. It is however crucial that taxes be raised and collected in human rights-compliant ways, where those who can least afford it are not asked to pay more (see paras. 45 - 50 above).
- Status juridique
- Non-negotiated soft law
- Organe
- Special Rapporteur on extreme poverty and human rights
- Type de document
- Special Procedures' report
- Mode d'adoption
- N.A.
- Thèmes
- Governance & Rule of Law
- Personnes concernées
- N.A.
- Année
- 2014
- Type de paragraphe
- Other
- Paragraph number
- 55
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