Human rights and taxation in developing countries A case for tax justice and accountability in Africa

Book chapter


Ekhator, E., Onyejekwe, C and Richards, N 2022. Human rights and taxation in developing countries A case for tax justice and accountability in Africa. in: Olawuyi, D.S and Abe, O (ed.) Business and Human Rights Law and Practice in Africa Cheltenham and Camberley Edward Elgar Publishing. pp. 126-149
AuthorsEkhator, E., Onyejekwe, C and Richards, N
EditorsOlawuyi, 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.

KeywordsTaxation Policies; Tax avoidance; Internal generated Revenue; Nigeria; Human Rights; African Charter on Human and Peoples' Rights; Constitution of Nigeria
Page range126-149
Year2022
Book titleBusiness and Human Rights Law and Practice in Africa
PublisherEdward Elgar Publishing
Place of publicationCheltenham and Camberley
ISBN9781802207453
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 statusPublished
Publication dates
Online01 Sep 2022
Publication process dates
Deposited16 Jan 2023
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https://repository.derby.ac.uk/item/98274/human-rights-and-taxation-in-developing-countries-a-case-for-tax-justice-and-accountability-in-africa

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