Tax policies with a human rights perspective: towards greater tax justice

Published in: South African Journal of Accounting Research
Volume 38 , issue 3, pages: 264–277

DOI: 10.1080/10291954.2024.2348042

Author(s): Benjamín Sevilla-BernabéuUniversity of Valencia, Spain, Estrella Del-Valle-CalzadaUniversity of Valencia, Spain,

Keywords: human rights, tax policies, tax justice, tax avoidance, tax evasion,

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Purpose: The main objective of this study is to analyse tax policies from a human rights perspective.

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