PERMANENT MISSION OF INDIA TO THE UN, GENEVA

HUMAN RIGHTS COUNCIL

26TH SESSION (09-27 JUNE 2014)

Agenda Item 3: Clustered ID with SR on violence against women and SR on Human Rights and Extreme Poverty

Date and time: 11 June 2014 (Wednesday), 1530hrs-1830hrs

Statement by India

Mr Vice-President,

We thank the Independent Expert on Extreme Poverty and human rights  Ms. Magdalena Sepúlveda Carmona, for her valuable contributions to the work of this Council and thank her for her last but nevertheless important report on Human Rights and Extreme Poverty that focuses on taxation policies as a major determinant of enjoyment of human rights.

Mr Vice-President,

Poverty eradication through a sustained, inclusive development process remains an overriding priority for India. The report rightly identifies Taxation as one of the key tools for tackling inequality and for generating adequate resources needed for development and poverty reduction programmes and the realization of human rights. Besides being the most sustained and predictable source of financing, a progressive rights based tax structure can address discrimination, foster stronger governance, accountability and participation in public affairs. The new government has identified tax reforms including tackling tax abuse, widening of the tax base and simplification of the tax structure as priority areas to not only boost investor confidence and tackle corruption but also to generate adequate funds for its social programmes aimed at fulfilling basic human rights of people living in poverty. In fact one of first decisions of the new government was the setting up of a special investigation team to investigate and bring back black money into the formal economy.

Mr Vice-President,

We take note of the Human Rights Framework for taxation outlined in the report, and the recommendations made. However, as the report itself states, we believe that human rights standards should not necessarily prescribe specific policy measures, and states should have the discretion to formulate policies that are most appropriate for their circumstances.

We agree with the report that States have a duty to provide international assistance and cooperation commensurate with their capacities, resources and influence for the universal fulfilment of socioeconomic rights especially of people living in poverty. Factors that allow illicit financial flows are international in nature and we believe that transparency, accountability and access to information at the global level are vital for the success of tax reforms. In this regard we concur with the recommendation of the report that calls upon States to take concerted and coordinated measures to tackle tax evasion and eliminate global tax heavens.

Thank You Mr. Vice-President.

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