Global Policy Forum

A policy brief published by the Tax Justice Network explores how gaps in fiscal tax policy obstruct the realization of human rights by reducing available financial resources. Tax policies enable governments to mobilize resources needed for providing essential public goods and services or help in redistributing the wealth preventing inequality and allowing realization of human rights. Frameworks to assess effective utilization of resources are often weak in quantifying available resources or in determining the causes of low tax revenues. National-level obstacles in tax derived finances can be overcome by fiscal policy reforms, stronger regulatory institutions, although poorer countries are limited by international framework conditions. The report highlights various international agreements that draw important connections between fiscal policy and the realization of economic, social and cultural rights. Greater focus must be placed on using these instruments in addressing global tax evasion, lack of transparency and cooperation between tax authorities. The full report can be accessed here.