What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability
This paper highlights the relationship between fiscal transparency, participation and accountability (FTPA) and human rights. It argues that human rights provide guidance on the scope of FTPA, and tools for citizens to demand more transparent fiscal decisions. By ensuring FTPA, states discharge thei...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2022-06-01
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| Series: | Public Sector Economics |
| Subjects: | |
| Online Access: |
http://www.pse-journal.hr/upload/files/pse/2022/2/5.pdf
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| _version_ | 1811233052571992064 |
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| author | Maria Emilia Mamberti Olivia Minatta |
| author_facet | Maria Emilia Mamberti Olivia Minatta |
| author_sort | Maria Emilia Mamberti |
| collection | DOAJ |
| description | This paper highlights the relationship between fiscal transparency, participation and accountability (FTPA) and human rights. It argues that human rights provide guidance on the scope of FTPA, and tools for citizens to demand more transparent fiscal decisions. By ensuring FTPA, states discharge their international human rights’ obligations and enhance representation and legitimacy in their fiscal policy. Because of these and other benefits, human rights are a useful framework to overcome the gap between FTPA commitments on paper and their implementation in practice. The paper zooms into Principle 7 of the “Principles for Human Rights in Fiscal Policy”, which unpacks the multiple implications that human rights’ standards have for FTPA and provides guidance to governments on discharging their relevant obligations. The paper presents illustrative cases showing how civil society organizations in two countries have used the human rights framework to advocate successfully for more transparency around different items of tax information. |
| first_indexed | 2024-04-12T11:14:45Z |
| format | Article |
| id | doaj.art-81110b86fe3b4abd973e1a8ea168baac |
| institution | Directory Open Access Journal |
| issn | 2459-8860 |
| language | English |
| last_indexed | 2024-04-12T11:14:45Z |
| publishDate | 2022-06-01 |
| publisher | Institute of Public Finance |
| record_format | Article |
| series | Public Sector Economics |
| spelling | doaj.art-81110b86fe3b4abd973e1a8ea168baac2022-12-22T03:35:32ZengInstitute of Public FinancePublic Sector Economics2459-88602022-06-0146229731410.3326/pse.46.2.59041What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountabilityMaria Emilia Mamberti0Olivia Minatta1 Center for Economic and Social Rights, La Plata, Buenos Aires, Argentina Center for Economic and Social Rights, Providence, Rhode Island, USA This paper highlights the relationship between fiscal transparency, participation and accountability (FTPA) and human rights. It argues that human rights provide guidance on the scope of FTPA, and tools for citizens to demand more transparent fiscal decisions. By ensuring FTPA, states discharge their international human rights’ obligations and enhance representation and legitimacy in their fiscal policy. Because of these and other benefits, human rights are a useful framework to overcome the gap between FTPA commitments on paper and their implementation in practice. The paper zooms into Principle 7 of the “Principles for Human Rights in Fiscal Policy”, which unpacks the multiple implications that human rights’ standards have for FTPA and provides guidance to governments on discharging their relevant obligations. The paper presents illustrative cases showing how civil society organizations in two countries have used the human rights framework to advocate successfully for more transparency around different items of tax information. http://www.pse-journal.hr/upload/files/pse/2022/2/5.pdf fiscal policy; human rights; tax benefits; accountability; transparency; participation |
| spellingShingle | Maria Emilia Mamberti Olivia Minatta What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability Public Sector Economics fiscal policy; human rights; tax benefits; accountability; transparency; participation |
| title | What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability |
| title_full | What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability |
| title_fullStr | What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability |
| title_full_unstemmed | What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability |
| title_short | What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability |
| title_sort | what do human rights have to offer to fiscal policy implications of fiscal transparency participation and accountability |
| topic | fiscal policy; human rights; tax benefits; accountability; transparency; participation |
| url |
http://www.pse-journal.hr/upload/files/pse/2022/2/5.pdf
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