PERSPECTIVES ON TAX JUSTICE AND THE RIGHT TO A FREE AND FAIR WORLD

Abstract

Tax justice refers to the formulation of equitable tax policies and laws to enable the States to meet their human rights obligations. It is considered an important tool in strengthening the “state's accountability to the public”. The government’s tax system should thus be transparent, accountable, progressive, and efficient to ensure not only equitable development on the basis of citizen-centered principle but also social protection in consistent with the right to a free and fair world. This system can be realized through taxation of capital as well as collection of income tax, indirect consumption tax, and direct taxes on property. Besides, the global tax governance should take into account the justice and fairness. The United Nations emphasize that the following issues are important: transparency and position of each individual country, government’s accountability to the public, and creation of social, legal and economic order by means of financial support through tax system. The State must put in place the system for protecting human dignity as well as equal and suitable livelihood of people in the society.