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  <leader>00899nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Sharife, Khadija Kidwingira, Sandra Mshana, Vera</subfield>
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  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Taxation and Human Rights</subfield>
  </datafield>
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    <subfield code="a">Nairobi:  </subfield>
    <subfield code="b">Tax Justice Network Africa,</subfield>
    <subfield code="c">2011. </subfield>
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    <subfield code="a">16p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Taxation has traditionally been understood as a fundamentally &#x201C;economic&#x201D; or &#x201C;development-related&#x201D; undertaking by which policy makers generate revenue for socio-economic development. Primarily therefore, fiscal policy makers are concerned with the &#x201C;economic&#x201D; 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.</subfield>
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    <subfield code="a">Tax, Transparency</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">http://iffoadatabase.trustafrica.org/iff/africa_tax_spotlight_6th_edition-taxation_and_human_rights.pdf</subfield>
  </datafield>
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    <subfield code="c">CF</subfield>
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    <subfield code="c">167</subfield>
    <subfield code="d">167</subfield>
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