Reform and human rights
In a previous column, I suggested that the announced tax reform be subjected to a rigorous analysis from the perspective of human rights. This letter is intended to contribute to that effort. What human rights are we talking about? Well of all. Civil and political rights. The economic, social and cultural. And also collective rights, such as the right to development. In addition, the so-called transversal rights must be taken into account, such as the right to transparency, participation, access to justice and accountability.
It must be remembered that the international community has proclaimed that all human rights are interrelated. They are indivisible. For example, poverty undermines the enjoyment of the right to an adequate standard of living. It makes access to justice and cultural property more difficult. The poorest populations are more exposed to violations of their civil rights.