ICESCR concluding observations 2016, paragraph 17
Plain English recommendation
(a) Assess how recent tax policy changes have affected human rights, including the rights of disadvantaged groups. Ensure the public is widely consulted as part of this assessment.
(b) Ensure tax and spending policies are adequate and fair. Improve tax collection so there are more resources available for implementing economic, social and cultural rights.
(c) Tackle tax abuse, especially by companies and wealthy individuals.
(d) In partnership with all overseas territories, do more to combat global tax abuse.
Original UN recommendation
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.
Date of UN examination
UN article number
2 (implementation of the Convention)