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V.  Remedies and mechanisms of implementation 15

 

15

States must establish appropriate remedies for human rights violations related to fiscal policy.

States must:

15.1. Establish accessible and participatory channels to challenge fiscal decisions that may be contrary to human rights obligations, demand accountability, and repair the negative consequences of fiscal policy on human rights.

15.2. Strengthen the capacity of the legal system and national human rights institutions to deal with fiscal policy, recognizing that the right to legal remedy in cases of human rights violations is applied equally to all rights, and the involvement of financial matters is not an obstacle to the justiciability of rights.

15.3. Ensure effective protection for those who disclose cases of fiscal abuse.

 

Guidelines

Based on this principle States should:

1. Strengthen the role of national human rights institutions.
Strengthen the role of national human rights institutions in monitoring collective interests in relation to fiscal policy by creating special units on those themes and training its staff likewise.

2. Incorporate a human rights focus in complementary fiscal institutions, such as fiscal councils and audit institutions. 

3. Provide training.
Train judicial officials and adopt other necessary measures so that judicial decisions and legal opinions issued by constitutional courts on fiscal and tax matters take international human rights obligations into account.

 

4. Provide financing.
Provide budgetary, technical, and human resources for the justice system and ensure its sustainability. This includes allocating additional resources when there are delays owing to lack of resources, and providing legal assistance to obtain remedies within the maximum of available resources.

 

5. Establish administrative and judicial mechanisms to effectively realize human rights norms.
Establish accessible channels which people can use to challenge, demand implementation, or request accountability from the authorities on compliance with human rights obligations in relation to fiscal policy. These channels should include the possibility of requesting:

  • The review and adoption of corrective mechanisms for expenditure items that have negative impacts on rights.
  • The adoption of fiscal measures to remedy neglected human rights problems.
  • Detailed reports and information on the decisions adopted (in matters of tax, indebtedness, budgets, and sale of public assets, among others).
  • The demand for prompt action in the event of omissions in existing commitments, and
  • The investigation and adoption of corrective mechanisms against possible mismanagement of public resources.
ACIJ- Asociacion Civil por la Igualdad y la Justicia
CELS-Centro de Estudios Legales y Sociales
CESR-Center For Economic and Social Rights
Dejusticia-Derecho Justicia Sociedad
Fundar-Centro de Análisis e Investigación
Inesc
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Principles of Human Rights in Fiscal Policy. ©2022