Governments use tax to ensure sustainable funding for social programmes, and for public investments to promote equitable growth and development. Taxation is thus an essential element of a government’s ability to implement its policies and programmes. Tax matters for human rights because taxes are one of the key ways resources are raised to realize human rights. This guide is intended for researchers and campaigners within Amnesty International and for anyone who may want to better understand the link between taxation and human rights, and to carry out and/or support research, advocacy and campaigning for an equitable tax system nationally and internationally.
