Taxation and Human Rights
- Nairobi: Tax Justice Network Africa, 2011.
- 16p.
Taxation has traditionally been understood as a fundamentally “economic” or “development-related” undertaking by which policy makers generate revenue for socio-economic development. Primarily therefore, fiscal policy makers are concerned with the “economic” aspects of taxation (notably the maximization of tax revenue) rather than non-economic aspects like human rights and it is hardly surprising that the latter have remained secondary preoccupations.
