Declaration on Taxpayer's
Many countries around the world are facing real challenges in
making universal human rights the core values of their society.
Taxation is the foundation upon which a State can develop and
prosper. However, illegitimate tax collection severely impacts
the fundamental human rights of a taxpayer such as property rights
and the right to life. Unjust taxation can further deteriorate
the living of a family, the growth and survival of children,
and the development and prosperity of a society. Taxpayer's human
rights have naturally become a key universal value to promote
as integral to human rights around the world. Thus, a fair, equitable
and legitimate taxation scheme is of paramount importance to
the protection of human rights and national development. We advocate
that national governments observe the following principles:
In witness of the important impact on the right to life, the
national government should protect the basic fundamental right
to life when collecting taxes due.
In witness of the deprivation of civilian properties from tax
levies, the tax collection should be based on clear guidelines/rules
set by Tax Law, which should not be escalated by the government
in unfounded and unjust ways.
In witness of the due process of law for taxations and related
penalties in compliance with the principle of proportionality,
the government should define the defenses and remedies available
to taxpayers, protection of privacy, right of relief and right
to be properly informed.
In witness of the maintenance of economic and social order, taxation
should abide by Law and not exceed the freedom of contract so
as to maintain the autonomy of private law.
In witness of the stability of economics and society, and the
maintenance of a stable relationship of civilians with Law, the
proceedings and the resolutions of tax disputes should follow
a legal path within a reasonable timeframe and be made as swift
as legally possible.
In the settlement of tax disputes between taxpayers and the government,
tax collections should be based upon evidences and follow the
principle of reasoning and the rules of experience.
Considering the importance of the protection of the right to
liberty of movement lawfully within the territory of a State,
and the right to life and the right to work, the government when
collecting taxes should take into consideration the balance of
national interests and the protection of human rights and abide
by the principles of proportionality and reservations made by
The right to remedy is the last defense to protect basic civil
rights. Therefore, the government should develop a scheme complying
with just and effective procedures, and ensure that those involved
in the adjudication have a knowledge of international human rights,
a law background and taxation expertise.
Respect for humanity is the first step towards protection of
human rights. The protection of fundamental human rights has
been clearly articulated in International Human Rights Covenants,
the constitution, relevant laws and regulations and should be
free from illegal infringement.
Everyone is born equal and deserves the same respect for fundamental
human rights. The relation between taxation and the respect of
human rights should be highlighted and reiterated. National governments
are urged to make the reforms necessary to create a taxation
system with impartiality, reason and equality so that justice
Dr. Rene Wadlow
President of Association of World
President of Federation of World
Peace and Love
NGO in Consultative Status with
and Associated with the UN/DPI