Taxation, Human Rights, and Sustainable Development : Global South Perspectives (Routledge Explorations in Development Studies)

This book investigates the relationship between human rights and taxation, exploring how human rights have been impeded or enhanced through tax laws and policies, and what this means for sustainable development in the Global South. Drawing on cases from across the Global South, the book demonstrates the benefits of embedding human rights into tax policies and legislation. The authors not only highlight the role of legislative measures and other human rights regulations in the realisation of international treaty rights but also argue that it creates an environment whereby individuals feel duty-bound to pay taxes, when necessary, thereby securing a sustainable revenue source for the state to meet their socio-economic responsibilities. The book investigates key topics such as compliance, redistribution, e-commerce, tax havens, and the role of key stakeholders. This book will be useful for researchers from across the fields of law, human rights, taxation, and sustainable development.