Consultation: The human rights impact of fiscal and tax policy
United Nations Special Rapporteur on extreme poverty and human rights
Deadline - 2 December 2013For those interested in pursuing this, see the list of more detailed questions in the original questionnaire.
In preparation for a forthcoming thematic report to the 26th session of the Human Rights Council (June 2014), the Special Rapporteur on extreme poverty and human rights, Magdalena Sepúlveda Carmona, invites civil society organizations and National Human Rights Institutions to submit contributions on the human rights impact of fiscal and tax policy.
The report will apply human rights principles and standards to different practices for revenue-raising, taxation and expenditure, with the objective to: (1) identify current trends in fiscal and tax policy and their impact on human rights, especially those of persons living in poverty; (2) highlight concerns raised by particular policies on taxation and spending, as well as good practices; (3) make concrete recommendations to States on how to ensure fiscal and tax policy is in accordance with human rights obligations.
The report will consider issues such as tax revenue and distribution, taxation of corporations and the financial sector, intergovernmental tax cooperation, tax evasion and illicit financial flows, austerity measures, and distribution of public expenditure.
The Special Rapporteur welcomes the submission of research studies or reports on this topic, particularly those examining how fiscal and tax policies impact the human rights of persons living in poverty. In particular, answers to the questions below are sought in order to collect views of civil society on policies and practices in various countries.
Update 2014: for information on tax justice and human rights see here.