This article demonstrates the importance of human rights and tax morale in creating a stable international tax system.
This article argues that respect for and promotion of human rights and taxpayers’ rights are essential building blocks of a legitimate international tax order. It distinguishes the two rights frameworks, explains their legal and pragmatic importance and demonstrates how embedding them in international tax design is critical to sustaining tax morale, legality and systemic stability.
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Philip Baker (2026) studied this question.
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