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首页> 外文期刊>Georgetown Journal of International Law >REVENUE MOBILIZATION ACCOUNTABILITY: COMBATING HARMFUL TAX REGIMES WITH THE LAW OF HUMAN RIGHTS
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REVENUE MOBILIZATION ACCOUNTABILITY: COMBATING HARMFUL TAX REGIMES WITH THE LAW OF HUMAN RIGHTS

机译：收入调动责任：将有害税收制度与人权法打击

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nternational tax evasion has gained much consideration in recent years. Between Apple's assertion that it was tax resident "nowhere," and a whistle-blower's leak of Luxembourg’s secret tax rulings, the legal field has tried to remedy international tax schemes on all fronts. Recently, a number of human rights advocates and scholars have started to turn their attention to tax evasion. So the argument goes: if Luxembourg issues secret rulings to give corporations lower tax rates, it illegally takes revenue away from other countries that need the money to support their citizens. The issue with this argument is that most human rights treaties, and especially those relating to economic rights, do not have an extraterritorial application-Luxembourg cannot be held account-able for the effects of its actions abroad. For this reason, the line between inter-national tax evasion and human rights is far too attenuated. Yet, not all hope is lost for the connection between tax and human rights. Human rights law is applicable to domestic tax harms, such as regressive policies and poor procedural mechanisms, which prevent governments from collecting sufficient revenue to support their own people. Human rights advocates should thus redirect their efforts to these domestic concerns and use the law to seek tax reform where the work of the World Bank and International Monetary Fund (IMF) has come up short.
机译：近年来，民族税收逃号已经取得了很大考虑。在Apple的断言之间，它是税务居民的“无处”和吹口哨的漏洞卢森堡的秘密税收裁决，法律领域已经试图在所有方面进行补救国际税务计划。最近，许多人权倡导者和学者开始关注逃税。因此，论点：如果卢森堡发出秘密裁决，将公司降低税率，非法收入来自需要这笔资金支持其公民的其他国家的收入。这个论点的问题是，大多数人权条约，特别是与经济权利有关的问题，没有域外申请 - 卢森堡不能持有国外行动的影响。出于这个原因，国家间逃税和人权之间的线条太衰减了。然而，并非所有希望都损失了税收和人权之间的联系。人权法适用于国内税收的危害，如回归政策和不良的程序机制，这阻止各国政府收集足够的收入来支持自己的人民。因此，人权倡导者应该将他们的努力重定向到这些国内问题，并利用法律在世界银行和国际货币基金组织（IMF）的工作中出现短暂的税务改革。

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