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Summary on the text by M. Sepúlveda (2014). Taxation for Human Rights
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Summary on the text by M. Sepúlveda (2014). Taxation for Human Rights. Tax Justice Focus: The Human Rights Issue, 9(2), pp. 3-4.
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TAX JUSTICE AND HUMAN RIGHTS: THE BEGINNING OF A BEAUTIFUL FRIENDSHIP?M. Sepúlveda (2014) Summary
Taxation for Hmaan Rights.a Tax Jm.tice Focm.: The Hmaan Rights. I..me i
The main idea of the document is that tax policy has wide-ranging implicatons for human
rights. In general terms, tsax eva.ion aake. coaaitsaents. tso alleviating povertsy aore difcmlts
tso achieve. In this context wealthy countries “can only make good on their commitment to
universal human rights if they renounce the temptaton to proft from illicit capital foos”.
TAXATION FOR HUMAN RIGHTS
The author says that there are extremely unjust efects of taxaton and spending policies
that don’t not take human rights into account.
Examining fscal and tax policies is a crucial component of assessing State’s compliance
with human rights obligaton, especially tackling inequality and realizing human rights.
o If the government does not make an efort to collect the funds necessary to pay
hospitals, schools, etc., the rhetoric as to eliminatng poverty and realizing human
rights is meaningfulness.
A right-based approach provides guidance on how, and from whom, State should collect
taxes.
o Paraguay as an example: no income tax, just income from sales tax.
This has discriminatory efects: the poorest populaton paying a higher
proporton of taxes that riches populaton, denying the poorest their right
to food, health, etc.
Internatonal Covenant on Economic, Social and Cultural Rights: signatories are obliged to
use the “maximum available resources” to secure those rights of its populaton, including
resources which could potentally be collected through taxaton.
Tax evasion is then important, and it is not just about developing countries.
o E.g. Tax evasion is Spain exceeds the total budget cuts made in 2012 as part of
austerity measures.
The human rights’ cost is not an argument to avoid responsibilites, the States must get
ahead with that, without using resources complains and austerity measures to avoid that.
ILLICIT FINANCIAL FLOWS POVERTY AND HUMAN RIGHTS
The Internatonal Bar Associaton’s Human Rights Insttute (IBAHRI) published a study
about tax abuses, poverty and human rights in 2013, concluding that tax abuses have
considerable negatve impacts on the enjoyment of human rights, because without
resources there are no programs to grant them to populaton.
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