Why tax is a human rights issue: empowering communities living in poverty to hold governments to account for public services

Part of book or chapter of book English OPEN
Burrows, Bridget (2015)
  • Publisher: Institute of Commonwealth Studies, School of Advanced Study, University of London
  • Related identifiers: doi: 10.14296/SAS.ICwS.001.10
  • Subject: HRDS

Sitting on the floor the villagers are drawing a map of their area. They’re marking all the essential services they use, including those that are provided by the government and those that are private. The community map they’re creating has little on it. There is no public school, nor public health clinic. The water borehole they use was built by an NGO. As the women and men discuss, the sense of the government as a provider of public services is almost nonexistent. The access to the local government with the power to make decisions is a district official, in the nearest district town, which is a long distance.
  • References (6)

    ActionAid International (2013) Give us a break: How big companies are getting tax free deals, available at http://www.actionaid.org/sites/files/actionaid/ give_us_a_break_-_how_big_companies_are_getting_tax-free_deals_2. pdf (accessed 16 Sept. 2015).

    - (2015) Levelling Up: Ensuring a fairer share of corporate tax for developing countries, available at http://www.actionaid.org.uk/sites/default/files/ publications/levelling_up_final.pdf (accessed 16 Sept. 2015).

    ActionAid International and Tax Justice Network-Africa (2012) Tax competition in East Africa: A race to the bottom? Tax incentives and revenue losses in Uganda, available at http://www.actionaid.org/sites/files/ actionaid/uganda_report1.pdf (accessed 16 Sept. 2015).

    Education for All Global Monitoring Report (2014) Policy Paper 12: Increasing tax revenues to bridge the education financing gap , UNESCO, available at http://unesdoc.unesco.org/images/0022/002270/227092E.pdf (accessed 16 Sept. 2015).

    Privatisation in Education Research Initiative, PERI Research, [website] http:// www.periglobal.org/page/peri-research (Accessed 16 Sept. 2015).

    Waris, A. and M. Kohonen (2011) Linking Taxation to the Realisation of the Millenium Development Goals in Africa, available at http://eadi.org/ gc2011/waris-109.pdf (accessed 16 Sept. 2015).

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