TAXATION AS A HUMAN RIGHTS ISSUE: APPRAISING THE NIGERIAN EXPERIENCE

Abstract

Taxation is the most sustainable and predictable source of public income for the realization
of human rights-based amenities including education, healthcare and housing. This paper
examined the intersection between taxation and human rights as a prelude to redressing
market imbalances and historical discriminations embedded in societies for the protection of
the common good. It appraised the legal frameworks at international, regional and national
levels as impetus for taxation. The unconventional approaches to taxation in Nigeria which
further entrenched the perception of taxation as being despicable and at variance with human
rights norms with conducts such as mounting of road blocks, use of touts, violation of
approved tax lists, multiple taxation among others were also examined. This paper equally
examined taxation as a human rights issue especially in the progressive efforts towards the
realization of economic, social and cultural rights of the citizenry. It concluded that the
state’s legitimacy to levy taxes derives from a civic contract which rests on the fulfilment of
the rights of the citizenry and which is strengthened by the implementation of a good
governance concept through participation, transparency and accountability