Our submission responds to the OHCHR call for inputs on the realization of economic, social and cultural rights, focusing on mobilizing public resources through tax justice. We explain how progressive taxation, stronger tax transparency, beneficial ownership disclosure, public country-by-country reporting and well-resourced tax administrations can help States mobilize maximum available resources, reduce inequality and finance essential public services. We also highlight the importance of ensuring that fiscal policies respect equality, non-discrimination, participation and accountability.
We examine the challenges that tax abuse and weaknesses in the international financial system create for domestic resource mobilisation. Cross-border tax abuse, profit shifting and financial secrecy continue to erode countries’ tax bases, limiting resources available for economic, social and cultural rights and disproportionately affecting communities that rely on public services. We therefore emphasise the need for stronger international cooperation, fairer international tax rules, debt relief and other forms of international public finance that expand countries’ fiscal space.
Our submission concludes by presenting tax justice as a key pathway to human rights and sustainable development. Drawing on our 5Rs framework—Revenue, Redistribution, Repricing, Representation and Reparations—and our ABC to G₃ framework, we set out reforms to strengthen transparency, accountability, progressive taxation and international tax cooperation. Together, these measures can help States mobilise and use public resources more fairly and effectively while addressing inequality and advancing economic, social and cultural rights.