Liberia- 1st- Tax

CHAPTER TWO: SITUATIONAL ANALYSIS2.

3. Thematic Focus of the NAPBHR
2.3.5 Transparency and Accountability
The government depends on taxation to deliver needed services to the population. Such services include, but are not limited to, providing quality education, healthcare, and affordable electricity, securing safe environments free of crime and other perils, and ensuring clean and safe drinking water supply. All service deliveries are made possible by the full tax revenue profile, which reflects all such monies ranging from levies and fines to penalties and duties as defined by the Revenue Code. When businesses evade or avoid taxes, they rob the state of the duty to provide critical services that, as noted here, are linked to human rights. By extension, businesses avoiding and evading tax payments violate the law and undermine the furtherance of the safe environment on which everyone depends, and on which businesses’ very own operations and sustenance depend. The need for transparency and accountability in tax payments by businesses, and the state’s harnessing and deploying taxes, are rooted in numerous international and domestic legal instruments. The ICCPR, UDHR, ICSECR, and the ACHPR’s, generally identify objectives obligating member states to strengthen resource mobilization, reduce corruption and strengthen revenue collection […].