Casgliadau i gloi ICESCR 2016, paragraff 17

Argymhelliad CU

Argymhelliad Cymreig clir

Dylai’r llywodraeth: (a) Asesu sut mae newidiadau diweddar i bolisi treth wedi effeithio ar hawliau dynol, yn cynnwys hawliau grwpiau difreintiedig. Sicrhau yr ymgynghorir yn eang â’r cyhoedd yn rhan o’r asesiad hwn. (b) Sicrhau bod polisïau treth a gwariant yn ddigonol a theg. Gwella casgliadau treth fel bod mwy o adnoddau ar gael i weithredu hawliau economaidd, cymdeithasol a diwylliannol. (c) Taclo cam-drin treth, yn arbennig gan gwmnïau ac unigolion cefnog. (d) Mewn partneriaeth gyda’r holl diriogaethau tramor, gwneud mwy i drechu cam-drin treth byd eang.


Argymhelliad gwreiddiol y CU

The Committee recommends that the State party: (a) Conduct a human rights impact assessment, with broad public participation, of the recent changes introduced to its fiscal policy, including an analysis of the distributional consequences and the tax burden of different income sectors and marginalized and disadvantaged groups. (b) Ensure that its fiscal policy is adequate, progressive and socially equitable and improves tax collection so as to increase resources available for implementing economic, social and cultural rights. (c) Take strict measures to tackle tax abuse, in particular by corporations and high-net-worth individuals. (d) Intensify its efforts, in coordination with its Overseas Territories and Crown Dependencies, to address global tax abuse.

Dyddiad archwiliad y CU

16/06/2016

Rhif erthygl y CU

2 (implementation of the Convention)

Diweddarwyd ddiwethaf ar 11/09/2019