Taxation for the realisation of economic, social and cultural rights ; La fiscalité au service de la réalisation des droits économiques, sociaux et culturels

Abstract

Tax tool enables states to mobilise resources to invest in health, education, housing, social protection, water and electricity supply or transport infrastructure, all policies essential to the realisation of the rights recognised in the International Covenant on Economic, Social and Cultural Rights. It also allows states to redistribute wealth from the richest sections of the population to the poorest. Finally, tax policy-making is at the heart of democratic self-determination, making the principles of participation and accountability fully relevant. For all these reasons, tax policies can be described as human rights policies and must be assessed as such. This article seeks to define the normative framework which could guide the Committee on Economic, Social and Cultural Rights in its examination of the tax policies of the States Parties to the Covenant. It submits in that regard that four key standards can be considered. First, it is necessary to broaden the tax base to ensure that taxation, in addition to other sources of public revenue, is able to finance public policies supporting the realisation of economic, social and cultural rights — including access to healthcare, education and housing, but also social security. Secondly, in order to accelerate the reduction of poverty and to guarantee the effective enjoyment of economic and social rights for each individual, fiscal policies need to be sufficiently progressive, bearing in mind that there are different ways of defining and assessing this need for progressivity. Thirdly, there is a need to step up efforts to combat tax evasion, which deprives the State of revenue that is essential to the financing of public policies aimed at the realisation of human rights. Fourth, the requirements of democratic participation and accountability need to be strengthened in the area of taxation. This article examines in turn these elements of a tax policy in line with human rights, in order to identify their potential implications. ; L'outil fiscal permet aux États de ...