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Thematic reports

A/77/169: Towards a global fiscal architecture using a human rights lens - Report by Independent Expert on Foreign Debt and Human Rights, Ms. Attiya Waris


12 September 2022

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Foreign and external debt


In the present report, the Independent Expert focuses on exploring more effective and fair mechanisms to use public resources to guarantee human rights for all by tackling the uncontrolled growth of the wealth of a few, which is deepening inequalities. For all Governments, losses in taxable revenue through illicit financial flows reduce the available pool of resources essential for investing in social policies and public services. Governments cannot tackle those issues alone, making international cooperation and assistance a cornerstone of the present report. A multilateral, inclusive and democratic fiscal architecture is crucial to addressing global tax avoidance and evasion bal tax avoidance and evasion.

In the present report, the Independent Expert will address the issue of international tax governance through the creation and development of a global United Nations-led tax convention and a global tax body using a human rights lens.

Issued By:

Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights

Delivered To:

the 77th session of the United Nations General Assembly