Tax policies with a human rights perspective: towards greater tax justice

Benjamín Sevilla-Bernabéu and Estrella Del-Valle-Calzada

South African Journal of Accounting Research, 2024, vol. 38, issue 3, 264-277

Abstract: Purpose: The main objective of this study is to analyse tax policies from a human rights perspective.Motivation: This study is inspired by the observation of crises that appeal to us, revive existing challenges, and lead us to re-evaluate public services. In connection with the causes and consequences of these contexts, this study formulates a new approach to taxation practices, connecting the design of tax policies with their capacity to contribute to the realisation of economic, social, and cultural human rights.Design/Methodology/Approach: The research was carried out following a methodology that includes a review of the relevant literature, the analysis of the work of international institutions in the field, and the examination of international and regional legal frameworks for the protection of human rights, in connection with states’ obligations to provide adequate services.Main findings: Tax justice stands as a pillar to ensure that states, through the management of public resources, can fulfil their obligations in the mitigation of economic and social inequalities and in the funding of rights and public services.Practical implications/Managerial impact: The changes resulting from globalisation, transnational trade, offshoring of production and, among others, advances in digitalisation, make it necessary to analyse the validity of the foundations of our tax systems towards achieving the long-awaited tax justice. This study aims to contribute to the consolidation of the basis for this necessary connection between tax policies and human rights.Novelty/Contribution: This study argues that only those tax policies that integrate a human rights perspective can be considered optimal for achieving tax justice.

Date: 2024
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DOI: 10.1080/10291954.2024.2348042

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