TAXATION AND HUMAN

RIGHTS
GROUP FOUR

Key Tax-Human rights issues arising from

earlier sessions
Social Protection: (Minimum wage, Labour rights,
Unemployment benefits)
Unequitable tax burden (Regressive taxes Vs
Redistribution of wealth, Tax inequality)
Harsh and inhumane tax collection methods (Dragging
defaulters and razing their businesses KCCAUganda)

Key Tax-Human rights issues arising from

earlier sessions
Depriving people of their human rights (Consumption
taxes e.g. on food items, medical items)
Corruption relating lack of access to information (for
assessment, rights of tax payers)
Access to justice (Denied or corrupted)
Accountability and transparency

What can African countries to ensure taxhuman rights alignment??

Effect systems for transparency and accountability
Harmonize regional laws and conventions
Create an enabling legal environment
Efficient tax tribunals for business friendly
environment
Empower CSOs to bring public litigation claims

What can African countries to ensure taxhuman rights alignment??

Law and enforcement
Draft where they are absent
Make them more strict where they are weak
Strengthen enforcement where they are just on paper
Reward whistle blowers

Increase tax collection capacity as well training for tax

collectors

What can CSOs/ Non state actors do??

Mainstream tax justice in their work
Public expenditure tracking
Mobilization and awareness raising of communities
Expand regional networks amongst CSOs
Budget advocacy
Transparency and accountability

What can CSOs/ Non state actors do??

Media engagement
-Build capacity of the media on tax issues and
human rights
Research
Track and monitor CSR initiatives
Position yourselves to support government initiatives

Thanks for listening

Siku Njema