In tax matters, human rights must be considered from several perspectives.

First, according to human rights doctrine, states are obligated to respect and protect human rights, and there is no basis for claiming a violation of rights in the imposition of taxes. Therefore, states cannot violate the human rights of taxpayers. This has been the concern, for example, of the IBFD's Observatory on the Protection of Taxpayers’ Rights (OPTR) [https://www.ibfd.org/ibfd-academic/publications/observatory-protection-taxpayers-rights-optr].

Secondly, States cannot spend tax revenue inefficiently; political and economic corruption constitutes a violation of human rights.

Third, public funds must be allocated to addressing social needs, especially those related to human rights, such as the right to life and health. Therefore, the State's primary obligation lies in public safety and order, since people cannot exercise their rights without these conditions and their lives would be endangered. Only then should the State attempt to provide economic and social rights for its citizens, through economic growth and fair and equitable taxation of businesses and individuals.

The duty to pay fair and reasonable taxes is a civic duty and a responsibility to the political community, as highlighted by the African Charter on Human Rights.

Transnational and multinational corporations have a primary responsibility to comply with tax laws in the countries where they operate. The OECD has addressed this through the BEPS Project [https://www.oecd.org/en/topics/policy-issues/base-erosion-and-profit-shifting-beps.html].

A human rights-based approach to tax systems

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