Taxation and Human Rights

2019 ◽  
pp. 259-278
Author(s):  
Reuven S. Avi-Yonah ◽  
Gianluca Mazzoni
Keyword(s):  
Developing Countries ◽  
Human Rights ◽  
Multinational Corporations ◽  
Data Security ◽  
The Other ◽  
Tax Revenue ◽  
Trade Secrets ◽  
Economic Rights ◽  
Revenue Collection ◽  
The One

This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country-by-country reporting (CbCR), risk violating other human rights like privacy and the legitimate protection of trade secrets.

The Application of Human Rights in African Caribbean and Pacific–European Union Development and Trade Partnership

2005 ◽  
Vol 6 (10) ◽  
pp. 1381-1406 ◽  
Author(s):  
Justice Nwobike
Keyword(s):  
European Union ◽  
Developing Countries ◽  
Human Rights ◽  
The Other ◽  
The World ◽  
African Caribbean ◽  
Partnership Agreement ◽  
The One ◽  
Cooperation Relationship ◽  
The Eu

The Africa Caribbean Pacific–European Union (ACP-EU) Development and Trade Cooperation Relationship is currently regulated by the Cotonou Partnership Agreement. This agreement, which has been described as “the only one of its kind in the world” is based on the three pillars of politics, trade, and development between the EU and its Member States on the one hand and a group of developing countries on the other.

Human Rights and World Order Politics

1978 ◽  
Vol 3 (3) ◽  
pp. 351-383 ◽  
Author(s):  
Fouad Ajami
Keyword(s):  
Human Rights ◽  
Social Justice ◽  
State Power ◽  
World Order ◽  
The Other ◽  
Current Debate ◽  
Economic Rights ◽  
Economic Needs ◽  
Normative Issues ◽  
The One

Human rights have lately become the focus of a global debate, but the concept raises profound ideological, cultural and normative issues that the current debate does not sufficiently address itself to. This paper brings to bear on the issues of human rights a world-order perspective that is sensitive, not only to the question of state power, but also to economic rights and social justice, as well as the problem of militarization. The paper argues against the tendancy to abstract the question of human rights in a manner that makes it irrelevant to the broader, world-order agenda. It is particularly concerned with the linkage between human rights, on the one hand, and basic economic needs, on the other.

Óscar Romero and the Politics of Sainthood

2011 ◽  
Vol 5 (3) ◽  
pp. 265-291
Author(s):  
Manuel A. Vasquez ◽  
Anna L. Peterson
Keyword(s):  
Human Rights ◽  
Civil War ◽  
El Salvador ◽  
The Other ◽  
Post Colonial ◽  
Holy See ◽  
The Poor ◽  
The Face ◽  
Crisis Of Modernity ◽  
The One

In this article, we explore the debates surrounding the proposed canonization of Archbishop Oscar Romero, an outspoken defender of human rights and the poor during the civil war in El Salvador, who was assassinated in March 1980 by paramilitary death squads while saying Mass. More specifically, we examine the tension between, on the one hand, local and popular understandings of Romero’s life and legacy and, on the other hand, transnational and institutional interpretations. We argue that the reluctance of the Vatican to advance Romero’s canonization process has to do with the need to domesticate and “privatize” his image. This depoliticization of Romero’s work and teachings is a part of a larger agenda of neo-Romanization, an attempt by the Holy See to redeploy a post-colonial and transnational Catholic regime in the face of the crisis of modernity and the advent of postmodern relativism. This redeployment is based on the control of local religious expressions, particularly those that advocate for a more participatory church, which have proliferated with contemporary globalization

Ummah’s Rights or Human Rights? Universalism, Individualism, and Islamic Ethics in the Twenty-first Century

2010 ◽  
Vol 27 (3) ◽  
pp. 1-23 ◽  
Author(s):  
Marie-Luisa Frick
Keyword(s):  
Human Rights ◽  
First Century ◽  
The Other ◽  
Moral Code ◽  
Bill Of Rights ◽  
Islamic Ethics ◽  
Specific Content ◽  
Societal Needs ◽  
The One ◽  
The Individual

Against the background of the trend of Islamizing human rights on the one hand, as well as increasing skepticism about the compatibility of Islam and human rights on the other, I intend to analyze the potential of Islamic ethics to meet the requirements for vitalizing the idea of human rights. I will argue that the compatibility of Islam and human rights cannot be determined merely on the basis of comparing the specific content of the Islamic moral code(s) with the rights stipulated in the International Bill of Rights, but by scanning (different conceptions of) Islamic ethics for the two indispensable formal prerequisites of any human rights conception: the principle of universalism (i.e., normative equality) and individualism (i.e., the individual enjoyment of rights). In contrast to many contemporary (political) attempts to reconcile Islam and human rights due to urgent (global) societal needs, this contribution is solely committed to philosophical reasoning. Its guiding questions are “What are the conditions for deriving both universalism and individualism from Islamic ethics?” and “What axiological axioms have to be faded out or reorganized hierarchically in return?”

To Discriminate in Order to Fight Discrimination

2017 ◽  
Author(s):  
Dolores Morondo Taramundi
Keyword(s):  
Human Rights ◽  
United Kingdom ◽  
The Other ◽  
The United Kingdom ◽  
European Court ◽  
Main Technique ◽  
Antidiscrimination Law ◽  
The One ◽  
Paradoxical Results ◽  
Conflicts Of Rights

This chapter analyses arguments regarding conflicts of rights in the field of antidiscrimination law, which is a troublesome and less studied area of the growing literature on conflicts of rights. Through discussion of Ladele and McFarlane v. The United Kingdom, a case before the European Court of Human Rights, the chapter examines how the construction of this kind of controversy in terms of ‘competing rights’ or ‘conflicts of rights’ seems to produce paradoxical results. Assessment of these apparent difficulties leads the discussion in two different directions. On the one hand, some troubles come to light regarding the use of the conflict of rights frame itself in the field of antidiscrimination law, particularly in relation to the main technique (‘balancing of rights’) to solve them. On the other hand, some serious consequences of the conflict of rights frame on the development of the antidiscrimination theory of the ECtHR are unearthed.

Empire after Liberalism: The Transatlantic Right and Identitarian War

2021 ◽  
pp. 1-26
Author(s):  
CHRISTOPHER VIALS
Keyword(s):  
Human Rights ◽  
American Studies ◽  
White Male ◽  
First Century ◽  
The Other ◽  
Graphic Novel ◽  
Carl Schmitt ◽  
Source Text ◽  
Far Right ◽  
The One

American studies has developed excellent critiques of post-1945 imperial modes that are grounded in human rights and Enlightenment liberalism. But to fully gauge US violence in the twenty-first century, we also need to more closely consider antiliberal cultural logics. This essay traces an emergent mode of white nationalist militarism that it calls Identitarian war. It consists, on the one hand, of a formal ideology informed by Identitarian ethno-pluralism and Carl Schmitt, and, on the other, an openly violent white male “structure of feeling” embodied by the film and graphic novel 300, a key source text for the transatlantic far right.

scholarly journals Silencing Their Critics: How Government Restrictions Against Civil Society Affect International ‘Naming and Shaming’

2020 ◽  
pp. 1-22 ◽  
Author(s):  
Hannah Smidt ◽  
Dominic Perera ◽  
Neil J. Mitchell ◽  
Kristin M. Bakke
Keyword(s):  
Human Rights ◽  
Civil Society ◽  
Civil Society Organizations ◽  
The Other ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The One ◽  
Naming And Shaming ◽  
Flow Of Information ◽  
Cross National

Abstract International ‘naming and shaming’ campaigns rely on domestic civil society organizations (CSOs) for information on local human rights conditions. To stop this flow of information, some governments restrict CSOs, for example by limiting their access to funding. Do such restrictions reduce international naming and shaming campaigns that rely on information from domestic CSOs? This article argues that on the one hand, restrictions may reduce CSOs’ ability and motives to monitor local abuses. On the other hand, these organizations may mobilize against restrictions and find new ways of delivering information on human rights violations to international publics. Using a cross-national dataset and in-depth evidence from Egypt, the study finds that low numbers of restrictions trigger shaming by international non-governmental organizations. Yet once governments impose multiple types of restrictions, it becomes harder for CSOs to adapt, resulting in fewer international shaming campaigns.

Human Rights between Jurisprudence and Social Science

2015 ◽  
Vol 28 (2) ◽  
pp. 255-266 ◽  
Author(s):  
ALEXANDRA HUNEEUS
Keyword(s):  
Human Rights ◽  
Social Science ◽  
Human Nature ◽  
The Other ◽  
Human Rights Law ◽  
Social Science Theory ◽  
Science Theory ◽  
The One

AbstractThis article argues that human rights law – which mediates between claims about universal human nature, on the one hand, and hard-fought political battles, on the other – is in particular need of a richer exchange between jurisprudential approaches and social science theory and methods. Using the example of the Inter-American Human Rights System, the article calls for more human rights scholarship with a new realist sensibility. It demonstrates in what ways legal and social science scholarship on human rights law both stand to improve through sustained, thoughtful exchange.

scholarly journals The European Union's policy on human rights and Chinese sovereignism: The case of Xinjiang

2021 ◽  
Vol 73 (1) ◽  
pp. 58-86
Author(s):  
Dragan Trailovic
Keyword(s):  
Human Rights ◽  
Individual Case ◽  
The Other ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
The One ◽  
Xinjiang Uyghur Autonomous Region ◽  
Rights Issues ◽  
The Eu

The article explores the European Union's approach to human rights issues in China through the processes of bilateral and multilateral dialogue on human rights between the EU and the People's Republic of China, on the one hand. On the other hand, the paper deals with the analysis of the EU's human rights policy in the specific case of the Xinjiang Uyghur Autonomous Region, which is examined through normative and political activities of the EU, its institutions and individual member states. Besides, the paper examines China's response to the European Union's human rights approaches, in general, but also when it comes to the specific case of UAR Xinjiang. ?his is done through a review of China's discourse and behaviour within the EU-China Human Rights Dialogue framework, but also at the UN level and within the framework of bilateral relations with individual member states. The paper aims to show whether and how the characteristics of the EU's general approach to human rights in China are reflected in the individual case of Xinjiang. Particular attention shall be given to the differentiation of member states in terms of their approach to human rights issues in China, which is conditioned by the discrepancy between their political values, normative interests and ideational factors, on the one hand, and material factors and economic interests, on the other. Also, the paper aims to show the important features of the different views of the European Union and the Chinese state on the very role of Human Rights Dialogue, as well as their different understandings of the concept of human rights itself. The study concluded that the characteristics of the Union's general approach to human rights in China, as well as the different perceptions of human rights issues between China and the EU, were manifested in the same way in the case of UAR Xinjiang.

IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY

2005 ◽  
Vol 49 (2) ◽  
pp. 145-176 ◽  
Author(s):  
Jalia Kangave
Keyword(s):  
Developing Countries ◽  
Gross Domestic Product ◽  
Organizational Structure ◽  
Tax Revenue ◽  
Tax Administration ◽  
Internal Revenue ◽  
Revenue Collection ◽  
The Poor ◽  
The Rich

KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

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