Many countries around the world are facing real challenges in making universal human rights the core values of their society. Taxation is the foundation upon which a State can develop and prosper. However, illegitimate tax collection severely impacts the fundamental human rights of a taxpayer such as property rights and the right to life. Unjust taxation can further deteriorate the living of a family, the growth and survival of children, and the development and prosperity of a society. Taxpayer’s human rights have naturally become a key universal value to promote as integral to human rights around the world. Thus, a fair, equitable and legitimate taxation scheme is of paramount importance to the protection of human rights and national development. We advocate that national governments observe the following principles:
In witness of the important impact on the right to life, the national government should protect the basic fundamental right to life when collecting taxes due.
In witness of the deprivation of civilian properties from tax levies, the tax collection should be based on clear guidelines/rules set by Tax Law, which should not be escalated by the government in unfounded and unjust ways.
In witness of the due process of law for taxations and related penalties in compliance with the principle of proportionality, the government should define the defenses and remedies available to taxpayers, protection of privacy, right of relief and right to be properly informed.
In witness of the maintenance of economic and social order, taxation should abide by Law and not exceed the freedom of contract so as to maintain the autonomy of private law.
In witness of the stability of economics and society, and the maintenance of a stable relationship of civilians with Law, the proceedings and the resolutions of tax disputes should follow a legal path within a reasonable timeframe and be made as swift as legally possible.
In the settlement of tax disputes between taxpayers and the government, tax collections should be based upon evidences and follow the principle of reasoning and the rules of experience.
Considering the importance of the protection of the right to liberty of movement lawfully within the territory of a State, and the right to life and the right to work, the government when collecting taxes should take into consideration the balance of national interests and the protection of human rights and abide by the principles of proportionality and reservations made by the judge.
The right to remedy is the last defense to protect basic civil rights. Therefore, the government should develop a scheme complying with just and effective procedures, and ensure that those involved in the adjudication have a knowledge of international human rights, a law background and taxation expertise.
Respect for humanity is the first step towards protection of human rights. The protection of fundamental human rights has been clearly articulated in International Human Rights Covenants, the constitution, relevant laws and regulations and should be free from illegal infringement. Everyone is born equal and deserves the same respect for fundamental human rights. The relation between taxation and the respect of human rights should be highlighted and reiterated. National governments are urged to make the reforms necessary to create a taxation system with impartiality, reason and equality so that justice may prevail.
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