Intro Project
About The initiative
About The initiative
The Initiative for Human Rights Principles in Fiscal Policy seeks to develop and promote a compendium of principles and guidelines that summarize the human rights standards applicable to fiscal policy.
The compendium translates general human rights guidelines into more concrete guidelines that are easy to implement, based on rigorous analysis from different sources. In addition to generating such a Document, the project aims to encourage the use and implementation of The Principles and Guidelines by regional, national and local actors.
About Us
The Initiative for Human Rights Principles in Fiscal Policy has a governance structure that promotes gender, regional, and disciplinary diversity, ensuring that the process of development and dissemination of the principles and guidelines is open, informed and representative.
The Project
The Initiative develops and promotes a document of general principles and specific guidelines on human rights standards that are applicable to fiscal policy. It puts human rights at the center of tax discussions.
History
The foundations of the Initiative were laid years ago, when a group of organizations and individuals from all over Latin America and the Caribbean began to focus on the field of tax justice and human rights.
Team
Meet the group of experts from different disciplines and countries that contribute to the development of the principles and guidelines, and the civil society organizations that support the initiative.
Data
- 10 experts
- Gender diversity
- Interdisciplinary Committee
- 7 civil society organizations
- 5 face-to-face public consultations
The initiative is a project focused on Latin America and the Caribbean, organized in an open, collaborative, interdisciplinary, and diverse way in terms of gender and regional.
About Project
What is the Initiative for Human Rights Principles in Fiscal Policy?
The Initiative for Human Rights Principles in Fiscal Policy seeks to develop and promote a compendium of Principles and Guidelines that summarize the Human Rights standards applicable to Fiscal Policy. The compendium translates the general guidelines on Human Rights into more concrete guidelines that are easy to implement, based on a rigorous analysis from different sources. In addition to generating such a document, the project aims to encourage the use and implementation of The Principles and Guidelines by regional, national and local actors.
The initiative is a project focused on Latin America and the Caribbean, organized in an open, collaborative, interdisciplinary, and diverse way in terms of gender and regional diversity.
It has two major structures:
• A Committee of Experts, in charge of drafting and adopting the principles and guidelines.
• A Steering Committee, made up of seven organizations in the region in charge of the administration of the initiative and the communication and dissemination of the Principles and Guidelines. Details on who is part of the Initiative and who supports it can be found in the section.
• A Committee of Experts, in charge of drafting and adopting the principles and guidelines.
• A Steering Committee, made up of seven organizations in the region in charge of the administration of the initiative and the communication and dissemination of the Principles and Guidelines. Details on who is part of the Initiative and who supports it can be found in the section.
How did the Initiative come about?
What drives the Initiative?
Who is the Initiative for?
Timeline
A brief summary of the major
milestones of the Initiative.
Jan-Dec 2015
Organizations
Group of organizations in the region begin to work on positioning fiscal policy as a human rights issue
Jan-Dec 2015
Abr 2015
Lima Declaration
2017
CIDH Report
CIDH publishes its report on “Poverty and Human Rights”, noting the relationship between fiscal policy and poverty
2017
2018
Initial Conversations
Initial conversations about the need to build general human rights principles in fiscal policy
Nov 2018
First meeting
First face-to-face meeting in Buenos Aires of members of the Initiative
Nov 2018
Abr 2019
Drafting Committee Meeting
First face-to-face meeting in Buenos Aires of the Drafting Committee of the Initiative
Ago 2019
First Draft Meeting
Face-to-face meeting of the Drafting Committee in Bogotá, to generate the first draft of the Principles and Guidelines
Ago 2019
Mar-Jun 2019
Virtual Consultations
Virtual consultations on the text of the first draft
Dec-2019
First Draft
Completion of the first draft
Dec-2019
May-2023
Thematic Hearing
Thematic Hearing at the IACHR: Presentation of the Principles before the Commission.
How it is organized
The Initiative is organized based on two main bodies:
Committee of Experts and Steering Committee
COMMITTEE OF EXPERTS
The Committee of Experts brings together people from different disciplines and countries in the region recognized for their expertise and authority in the fields of fiscal policy, financial and tax law, human rights, constitutional law and other relevant disciplines. The Committee is responsible for the adoption of the Principles and Guidelines, after a process led by the Drafting Committee sub-group, who compiled the document
Experts
Members of the Committee.
Dayana Blanco AcendraGeneral Director of ILEX Acción Jurídica
Dayana Blanco Acendra is a lawyer from the University of Cartagena. She has an specialization in Procedural Law of the Universidad Libre and Private-Economic Law of the National University of Colombia. She has a master's degree in Environment and Development from the same university and an LLM with a specialization in Critical Race Theory from the University of California, Los Angeles. She has worked in the private sector, the Judicial Branch, land restitution and territorial rights, gender and in the art and culture sector in Colombia.
Juan Pablo BohoslavskyExpert in External Debt and Human Rights
Juan Pablo Bohoslavsky is an Independent Expert on External Debt and Human Rights at the UN
(2014-2020). Previously, he worked for the United Nations Conference on Trade and
Development (UNCTAD) and consulted for companies from Argentina and for ECLAC. He
holds a JD and has studied at universities in Argentina, the United States and Europe. He has
published articles and books on debt, investment and human rights.
Horacio CortiFull Professor of Law
Horacio Corti is a Full Professor of Public Finance and Tax Law and Director of the
postgraduate course in Tax Law at the University of Buenos Aires. He has PhDs in French and
Argentinian law from the Université Paris 1 Pantheón-Sorbonne and the University of the Savior.
Maria GoenagaProfessor of Sociology and Public Opinion
Mari Goenaga has a PhD in Journalism and Bachelor of Sociology. She is currently a Professor
of Sociology and Public Opinion in the Departmental Section of Applied Sociology of the
Complutense University of Madrid (UCM). She also carries out international consultancy work
for several international organizations, including the World Bank, UN, and the International
Center for Tropical Agriculture (CIAT).
Veronica GrondonaEconomist
Verónica Grondona is an economist with degrees from the Universidad of Buenos Aires and
Torcuato Di Tella University. She is currently a PhD student in economic development at the
National University of Quilmes and an investigator for the Tax Justice Network.
Ricardo MartnerHead of the Fiscal Affairs Unit
Ricardo Martner served as head of the Fiscal Affairs Unit of the Economic Commission for Latin
America and the Caribbean (ECLAC) and currently is an independent economist and member of
the Independent Commission for the Reform of International Corporate Taxation (ICRICT).
Jonathan Menkos ZeissigExecutive Director of ICEFI
Jonathan Menkos is an Economist from the University of San Carlos de Guatemala and a specialist in development
focused on human rights and fiscal policy. He holds various master's degrees and
postgraduate degrees awarded by the Universities of Pompeu Fabra / IDEC of Barcelona, the Bank of
Guatemala, the Rafael Landívar University and the University of Valparaíso, Chile. Previously, he worked for the Bank of
Guatemala and ECLAC. He is a member of the Advisory Board for the Commitment to Equity (CEQ) and
of the Latin American Alliance for Critical Studies on Development. He is a writer and participates
in different media outlets as a columnist.
Bibiana Leticia Ramírez RamírezDegree in Legal and Social Sciences
Bibiana Ramírez has a degree in Legal and Social Sciences from the Rural University of Guatemala, and is a Teacher of Intercultural Bilingual Primary Education. She is part of the Maya Women's Organizations COMAM, and the Political Directorate of the Council of the Maya People CPO. Bibiana's work includes the autonomy and self-determination of indigenous peoples, ethnic and political identity, political participation, and fiscal policy.
Pedro RossiProfesso of Economics
Pedro Rossi is a Professor at the Institute of Economics of Unicamp (Brazil) and researcher at
the Center for Economic and Economic Policy Studies (CECON). He was previously director of
the Brazilian Society of Political Economy (SEP).
Magdalena SepulvedaExecutive Director
Magdalena Sepúlveda is the Executive Director of the Global Initiative for Economic, Social and
Cultural Rights and is also a member of the Independent Commission for the Reform of
International Corporate Taxation (ICRICT). From 2008 to 2014 she was the United Nations
Special Rapporteur on extreme poverty and human rights.
Rodrigo UprimnyLawyer
Rodrigo is a lawyer, with a master's degree (DEA) in development sociology from the Paris I University (IEDES) and a doctorate in economics from the Amiens University. Professor and emeritus professor at the National University of Colombia and visiting professor at several universities. He was an auxiliary magistrate in charge of the Constitutional Court and is a co-judge of that Court and of the Council of State. He is a member of the International Commission of Jurists and the United Nations ESCR Committee 2015-2018. He is a columnist for El Espectador. He was Director of Dejusticia and is currently the director of drug policy.
0
EXPERTS
0
ORGANIZATIONS
0
DIALOGUE PROCESSES
The STEERING Committee
The Steering Committee is made up of a group of organizations and networks with extensive and recognized experience in the fields of human rights and tax justice in Latin America and the Caribbean. The organizations provide expertise on issues of transparency, budget analysis, combat against illicit financial flows, development financing, and the monitoring of human rights, among other things.
The Committee exercises overall coordination of the project and carries out all operational, communications and dissemination tasks. The administrative secretariat of the project is the Center for Economic and Social Rights (CESR).
STEERING COMMITTEE
Member Organizations
Asociación Civil por la Igualdad y la Justicia(ACIJ) - Argentina
The Civil Association for Equality and Justice (ACIJ) is a nonprofit organization dedicated to
defending the rights of the most disadvantaged groups in society and strengthening democracy in
Argentina.
Founded in 2002, ACIJ aims to defend the effective validity of the National
Constitution and the principles of the rule of law, promote compliance with laws that protect
disadvantaged groups and the eradication of all discriminatory practices, as well as contribute to
development of participatory and deliberative practices of democracy.
Centro de Estudios Legales y Sociales(CELS) - Argentina
The Center for Legal and Social Studies is an Argentinian human rights body created in 1979,
during the last military dictatorship, promoting the protection of rights and their effective
exercise, as well as justice and social inclusion at the national and international levels. Today the
main areas of work are: memory, truth and justice for crimes committed under the auspices of
state terrorism; institutional violence and incarceration policies as areas of violation of human
rights; social inclusion and economic, social and cultural rights, especially in relation to access to
land and a decent environment; public policies on mental health; reforms of the justice system,
the rights of migrants, sexual and reproductive rights, and freedom of expression.
Center for Economic and Social Rights(CESR) - Global
The Center for Economic and Social Rights (CESR) is an international non-governmental
organization that fights against poverty and inequality by supporting human rights as the
principles that should guide social, economic and development policies. CESR works for the
recognition and implementation of economic and social rights-among them, the rights to
education, health, food, housing and work-as a powerful tool to promote social justice and
human dignity. Its international and interdisciplinary team is based in New York and comes from
the human rights, development and social justice movements from different parts of the world.
DejusticiaCenter for Law, Justice and Society Studies- Colombia
Dejusticia is a center for legal and social studies located in Bogotá, Colombia and dedicated to
strengthening the rule of law and promoting human rights in Colombia and the Global South.
Dejusticia promotes social change through the rigorous research of public policy proposals, and
carries out advocacy campaigns in high-impact forums. It also carries out strategic litigation and
designs and delivers educational and training programs. Dejusticia asserts that knowledge
committed to social justice can contribute to change, using the dual approaches of research and
action.
FundarCentro de Análisis e Investigación - México
Fundar is a plural and independent civil society organization based in Mexico that is governed by
the principles of horizontality and transparency. With its work, it seeks to advance substantive
democracy and contribute to generating structural changes that positively transform power
relations between society and government. The goal is a society that is fair and participatory, and
where the State fully complies with the human rights of individuals, communities and peoples to
generate decent living conditions and well-being for all.
INESC Instituto de Estudos Socioeconômicos - Brasil
INESC is a nongovernmental, nonprofit, nonpartisan organization based in Brasilia, the federal
capital of Brazil. For 40 years, it has been working politically with civil society organizations
and social movements to give public policy and human rights a political voice in national and
international spaces, with special consideration for the public budget. INESC asserts that
understanding and interpreting the public budget is a fundamental means of promoting and
strengthening citizenship, and guaranteeing the rights of all citizens.
Red de Justicia Fiscal Red de Justicia Fiscal de América Latina y El Caribe - Regional
The Latin American and Caribbean Tax Justice Network- Regional
The Latin American and Caribbean Tax Justice Network is an independent group of
organizations that seeks to strengthen the work of its members by exchanging learnings from
mutual experiences and actions in order to enhance impacts in the search for a new regional tax
model. The network’s work includes teams dedicated to research on the links between taxation
and gender, taxation and human rights, and taxation and territory. It also works on designing and
promoting regional campaigns on tax justice. It is made up of 24 organizations from 14 countries
in Latin America and the Caribbean and is a member of the Global Alliance for Tax Justice, a
collective of networks from Latin America, Asia, Africa, Europe and the United States.
The Initiative is supported by a broad platform of institutions and individuals who make specific contributions
