Tax Policy and the International Covenant on Economic, Social and Cultural RightsStatement by the Committee on Economic, Social and Cultural Rights

Abstract The Committee on Economic, Social and Cultural Rights has addressed tax-related issues in its concluding observations following the review of State Party reports and in its general comments, recognizing their impact on the realization of economic, social and cultural rights. Drawing upon this work, the Committee reminds States Parties and other stakeholders of the importance of adopting a human rights-based approach when designing their tax policies and international tax cooperation mechanisms. With the present statement, the Committee seeks to provide guidance on States Parties’ obligations under the Covenant with respect to these areas, emphasizing the need to ensure that tax policies promote equality and non-discrimination, and the mobilization of resources for the realization of economic, social and cultural rights. In doing so, it aims to assist States Parties in better aligning their decision-making with those obligations, both in ongoing United Nations and regional processes and in their domestic tax policies.