TAX POLICY – INSTRUMENT FOR GUARANTEEING THE HUMAN RIGHTS
TAX POLICY – INSTRUMENT FOR GUARANTEEING THE HUMAN RIGHTS

Summary/Abstract: Human rights cannot be conceived outside of the economic dimension. Important financial resources are allocated by states for the proper exercise of these rights, as well as to ensure their protection. In designing fiscal policies, states must ensure the fulfillment of these objectives. Human rights principles applied in fiscal policy have the role of making governments responsible in the development and application of fiscal policies and to provide them with some criteria for an adequate redistribution of financial resources.

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