Human rights and taxation in developing countries A case for tax justice and accountability in Africa
Book chapter
Authors | Ekhator, E., Onyejekwe, C and Richards, N |
---|---|
Editors | Olawuyi, D.S and Abe, O |
Abstract | Human rights play an integral role in State revenue sourcing and taxation. The relevance of these ideas is twofold: first, to reinforce a state’s obligation to enact legislative measures and other regulations for the realisation of treaty rights. Second, to recommend that a foundation or premise whereby individuals are duty bound to pay taxes when necessary. Drawing lessons from Nigeria, this chapter examines whether human rights can be invoked in the debate on creating effective tax regimes across Africa. Recent literature and reports agree that tax and development are coterminous in achieving human rights objectives. It argues for the integration of human rights consideration in policies on taxation, through the development of a taxpayers Bill of Rights. It further argues for a more emphasis on multinational corporations to pay their fair share of taxes. |
Keywords | Taxation Policies; Tax avoidance; Internal generated Revenue; Nigeria; Human Rights; African Charter on Human and Peoples' Rights; Constitution of Nigeria |
Page range | 126-149 |
Year | 2022 |
Book title | Business and Human Rights Law and Practice in Africa |
Publisher | Edward Elgar Publishing |
Place of publication | Cheltenham and Camberley |
ISBN | 9781802207453 |
Web address (URL) | https://www.e-elgar.com/shop/gbp/business-and-human-rights-law-and-practice-in-africa-9781802207453.html |
File | File Access Level Restricted |
Output status | Published |
Publication dates | |
Online | 01 Sep 2022 |
Publication process dates | |
Deposited | 16 Jan 2023 |
https://repository.derby.ac.uk/item/98274/human-rights-and-taxation-in-developing-countries-a-case-for-tax-justice-and-accountability-in-africa
3
total views2
total downloads0
views this month0
downloads this month
Export as
Related outputs

The impact of COVID-19 on the socio-economic rights of older persons in Africa: The urgency of operationalising the Protocol on the Rights of Older Persons
Oamen, Philip and Ekhator, Eghosa 2021. The impact of COVID-19 on the socio-economic rights of older persons in Africa: The urgency of operationalising the Protocol on the Rights of Older Persons. African Human Rights Journal. https://doi.org/10.17159/1996-2096/2021/v21n2a31Women and Environmental Justice Issues in Nigeria: An Evaluation
Ekhator, E. and Obani, P. 2022. Women and Environmental Justice Issues in Nigeria: An Evaluation. in: Dawuni, J. J. (ed.) Intersectionality and Women’s Access to Justice Maryland Lexington Books.
Sustainable Development and the African Union Legal Order
Ekhator, Eghosa 2021. Sustainable Development and the African Union Legal Order. in: Oxford University Press.
Implementing the Sustainable Development Goals in Nigeria: Barriers, Prospects and Strategies
Ekhator, Eghosa, Miller, Servel and Etinosa, Igbinosa 2021. Implementing the Sustainable Development Goals in Nigeria: Barriers, Prospects and Strategies. Routledge.
Regional Economic Communities as the Building Blocs of the African Continental Free Trade Area Agreement
Ajibo, Collins .C, Nwankwo, Chidebe .M and Ekhator, Eghosa 2021. Regional Economic Communities as the Building Blocs of the African Continental Free Trade Area Agreement. Transnational Dispute Management (TDM).Pre-colonial legal system in Africa: an assessment of indigenous laws of Benin kingdom before 1897
Ojo, Idahosa Osagie and Ekhator, Eghosa 2020. Pre-colonial legal system in Africa: an assessment of indigenous laws of Benin kingdom before 1897. Umewaen: Journal of Benin and Edo Studies.
Corporate social responsibility in the oil and gas industry in Nigeria: the case for a legalised framework
Ekhator, Eghosa and Iyiola-Omisore, Ibukun 2021. Corporate social responsibility in the oil and gas industry in Nigeria: the case for a legalised framework. in: Springer.
Pre-colonial Trade in Africa and International Law: Setting a Research Agenda
Nwankwo, Matthew C. and Ekhator, Eghosa 2021. Pre-colonial Trade in Africa and International Law: Setting a Research Agenda. AfronomicsLAW.
Transnational Litigation and Climate Change in Nigeria
Obani, Pedi and Ekhator, Eghosa 2021. Transnational Litigation and Climate Change in Nigeria. AfronomicsLAW.
Barriers to implementation of SDGs in Africa: the need for effective business and government collaboration
Ekhator, Eghosa 2019. Barriers to implementation of SDGs in Africa: the need for effective business and government collaboration. AfronomicsLaw Blog.
AfCFTA: An emergent concept of 'Lex Mercatoria Africana'?
Ekhator, Eghosa 2020. AfCFTA: An emergent concept of 'Lex Mercatoria Africana'? AfronomicsLaw Blog.
Women and access to environmental justice in Nigeria
Ekhator, Eghosa 2020. Women and access to environmental justice in Nigeria. Institute for African Women in Law.
AfCFTA and lex mercatoria: reconceptualising international trade law in Africa
Onyejekwe, Chisa and Ekhator, Eghosa 2020. AfCFTA and lex mercatoria: reconceptualising international trade law in Africa. Commonwealth Law Bulletin. https://doi.org/10.1080/03050718.2020.1812097International environmental governance: A case for sub-regional judiciaries in Africa
Ekhator, Eghosa Osa 2020. International environmental governance: A case for sub-regional judiciaries in Africa. in: Palgrave Macmillam.