The connection between civil and political rights and tax policy is so strong, that in a 2014 report on tax policy and human rights (“the report”), the UN Special Rapporteur on Extreme Poverty and Human Rights in 2014 said that the link runs both ways. That is, civil and political rights bear consequences for tax policy. But the formation of accountable states is closely tied to the emergence of taxation. And where tax abuse and unfair tax practices erode confidence in government the environment will be less prone to foster the right to take part in the conduct of public affairs.

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