Abstract
Taxes provide the most sustainable source of revenue to governments to help accomplish their basic duty of ensuring the progressive realization of human rights of citizens. Taxes levied on multinational corporations contribute much to nation. Despite this, issues concerning taxation and other fiscal policies rarely follow UN human rights declarations or policy discussions. Materiality is that fund missing through negative tax incentives magnified the deprivation by individual countries and fabricate the ground for transgression of human rights. Governments should necessarily increase their tax bases so that public services key to fulfilling basic rights and combating poverty are available to all. This paper is an attempt to study the linkages between taxation and human rights, looking specifically at economic, social and cultural rights.
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