Verkauf durch Sack Fachmedien

Onyejekwe / Ekhator / Richards

Taxation, Human Rights, and Sustainable Development

Global South Perspectives

Medium: Buch
ISBN: 978-1-032-55913-1
Verlag: Taylor & Francis Ltd
Erscheinungstermin: 26.06.2025
vorbestellbar, Erscheinungstermin ca. Juni 2025

This book investigates the relationship between human rights and taxation, exploring how human rights have been impeded or enhanced through tax laws and policies, and what this means for sustainable development in the Global South.

Drawing on cases from across the Global South, the book demonstrates the benefits of embedding human rights into tax policies and legislation. The authors not only highlight the role of legislative measures and other human rights regulations in the realisation of international treaty rights but also argue that it creates an environment whereby individuals feel duty-bound to pay taxes, when necessary, thereby securing a sustainable revenue source for the state to meet their socio-economic responsibilities. The book investigates key topics such as compliance, redistribution, e-commerce, tax havens, and the role of key stakeholders.

This book will be useful for researchers from across the fields of law, human rights, taxation, and sustainable development.


Produkteigenschaften


  • Artikelnummer: 9781032559131
  • Medium: Buch
  • ISBN: 978-1-032-55913-1
  • Verlag: Taylor & Francis Ltd
  • Erscheinungstermin: 26.06.2025
  • Sprache(n): Englisch
  • Auflage: 1. Auflage 2025
  • Serie: Routledge Explorations in Development Studies
  • Produktform: Gebunden
  • Seiten: 256
  • Format (B x H): 156 x 234 mm
  • Ausgabetyp: Kein, Unbekannt

Themen


Autoren/Hrsg.

Herausgeber

1. Introduction  Part A: Conceptualisation and evolution: Role of Human Rights in Taxation  2. What normativity for international tax? Towards alignment with human rights and the Sustainable Development Goals  3. Human Rights as a normative tool to promote fiscal justice in Africa  4. Taxation and the Realisation of Socioeconomic Rights in Africa: What Role for International Cooperation?  Part B. Role of Stakeholders in Taxation  5. Supporting infrastructure development initiatives using tax frameworks in emerging economies  6. Unpacking The Mobile Money Tax Conundrum: Insights from Case Studies of Kenya, Uganda and Tanzania  7. The South African Revenue Service’s role in providing access to justice to Taxpayers  8. Refuting its “Tax Haven” Characterisation: The BVI’s Offshore Financial Services Industry and its Right to Economic Self-Determination  9. IMF, World Bank and Fossil Fuel Subsidies  Part C: Tax Compliance and Development  10. Digital taxation: Sustainable use of digitalization and tax justice in Africa  11. Tax Implications of Fiscal Social Contract on Sustainable Development in Nigeria