Tributação e direitos humanos: as políticas tributárias dos estados e as condutas tributárias abusivas das empresas à luz das respectivas responsabilidades relativas aos direitos humanos na esfera internacional

Abstract

This study analyzes the relationship between taxation and human rights, focusing on the role of taxes (i) in financing the implementation and promotion of fundamental or human rights, (ii) as well as in the distribution of income, in order to reduce socioeconomic inequalities. Based on the premises that states and companies have responsibilities in relation to human rights; that there is a fundamental duty to pay taxes; and that there is a duty of the states to adequately mobilize the necessary resources to financing human rights and reduce inequalities, the study addresses the negative impact that states’ tax policies and companies’ abusive tax practices, such as tax evasion and abusive tax avoidance, have on human rights, as well as the responsibility of states and companies for possible violations of their international obligations regarding human rights. The hypothesis that arises is that the tax policies of the states and the conduct of companies in tax matters should also be treated as human rights’ policies and practices. In addition, after addressing the main nationals and global efforts and the main measures (such as anti-avoidance rules, anti-secrecy banking rules and the global system of exchange of tax-related information) that have been used to deal with abusive tax conducts, the study analysis the possible contributions that the international system and the international norms of human rights can make to strengthen the fight against states’ tax policies which violate fundamental rights and companies’ abusive tax practices. The hypothesis presented is that the association of tax policies and tax practices with their impacts generated on human rights, as well as the use of the international system and international norms of human rights in taxation issues, can contribute (i) to make more effective the initiatives to combat tax evasion and abusive tax avoidance, through the insertion of indicators related to human rights; (ii) to increase the companies’ reputational risk in terms of corporate social responsibility; and (iii) to enable the scrutiny of the tax policies of the states before international human rights bodies, increasing the incentive for them to adjust their policies that impact fundamental rights both at the domestic and extraterritorial levels. At the end, the study discusses some possible consequences for Brazil of the trends that are verified at the international level regarding the scrutiny of tax rules and policies in the light of human rights obligations.