States must adopt all the financial and fiscal measures necessary to give effect to human rights, within a sustainable fiscal framework.
States must guarantee as a priority the minimum content of economic, social and cultural rights in their fiscal policy.
States must, through their fiscal policy, mobilize the maximum of available resources to progressively achieve the full effectiveness of economic, social, cultural and environmental rights.
States must ensure that their fiscal policy does not generate unjustified setbacks with respect to the levels of protection achieved in relation to economic, social and cultural rights, even in contexts of economic crisis.
States are empowered, and sometimes obliged, to encourage or discourage conduct and correct externalities to guarantee human rights through specific fiscal policy instruments.

IV.Responsibility of non-state and supra-state actors, and extraterritorial obligations of the States

States and the international institutions of which they are part must provide international assistance and cooperation in tax matters, and create an environment of adequate global governance, in order to achieve the full realization of human rights.
Non-state actors, including companies and intermediaries, have human rights responsibilities in relation to their fiscal behavior.

V. Remedies and implementation mechanisms

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

Introduction

Principles and Guidelines - Document

Table of Contents