REVENUE OBLIGATIONS AND CIVICS IN EAST AFRICA - A Human Rights Based Approach to Tax Justice

The publication titled "Revenue Obligations and Civics in East Africa: A Human Rights-Based Approach to Tax Justice" explores the link between tax justice and human rights in the East African context. It introduces the concept of economic justice and provides an overview of human rights and the Human Rights-Based Approach (HRBA). The publication outlines the steps involved in implementing a HRBA for tax justice programming, including causality analysis, pattern analysis, capacity gaps analysis, and priority identification. It also discusses the application of HRBA to taxation in emergency contexts. The paper emphasizes the importance of understanding the rights and obligations of taxpayers and governments to foster a mutually beneficial relationship and promote tax justice.