Tax

The fifth edition of NORRAG Special Issue (NSI 05)) entitled 'Domestic Financing: Tax and Education' aims to analyse tax justice and domestic resource mobilization, with a special focus on the global South.

The fifth edition of NORRAG Special Issue (NSI 05)) entitled 'Domestic Financing: Tax and Education' aims to analyse tax justice and domestic resource mobilization, with a special focus on the global South.

The report focuses on the legal obligations of states and private entities to mobilise all resources at their disposal, including those that could be collected through taxation or prevention of illicit financial flows, to satisfy minimum essential levels of human rights and finds that states who facilitate or actively promote tax abuses, at the domestic or cross-border level, may be in violation of international human rights law.