Corruption and tax crime remain key obstacles to sustainable economic, political and social development, particularly in developing and emerging economies, according to the World Bank and OECD.
In recognition of these challenges, the Danish Institute for Human Rights has updated its database titled Sustainable Development through Human Rights Due Diligence Database, to provide linkages between tax, anti-corruption and human rights.
The Danish Institute for Human Rights (DIHR) released an updated version of its SDG-Human Rights Data Explore, which allows users to explore the links between human rights and the SDGs. The update expands the database to illustrate how anti-corruption and responsible tax practices can contribute to the SDGs.
DIHR released an experimental version of the ‘Sustainable Development through Human Rights Due Diligence Database’ database in April 2018 and an updated version in January 2019. The database aims to promote a more coherent, systematic framework for implementing the 2030 Agenda for Sustainable Development as well as to facilitate its follow-up and review. The database uses an algorithm to automatically identify links between the SDG targets and over 150,000 recommendations and observations from international human rights mechanisms, including the UN Human Rights Council’s Universal Periodic Review (UPR), UN Treaty Bodies and the Special Procedures under the UN Human Rights Council (HRC).
The database now includes ‘tax, anti-corruption and human rights’ as a human rights issue. The database notes that the World Bank and the Organisation for Economic Co-operation and Development (OECD) have identified corruption and tax crime as “key obstacles to sustainable economic, political and social development, particularly in developing and emerging economies.” They note that bribery, corruption and tax evasion increase inequality and reduce efficiency. Further, tax is a key tool for domestic resource mobilization (DRM) to protect, promote and fulfill human rights and implement the SDGs.
Case briefs highlight examples of corporate leaders pushing for transparency tax systems and multi-stakeholder group efforts to end corruption. Other cases share how an energy company has called on its peers to demand increased tax transparency, and how a telecommunications company has published country-by-country tax information. Each case highlights the connections between tax, anti-corruption and human rights with relevant SDG targets, including several targets from SDG 16 (peace, justice and strong institutions) and SDG 17 (partnerships for the Goals). [Sustainable Development through Human Rights Due Diligence Database] [Tax, anti-corruption and human rights Case Briefs] [SDG Knowledge Hub Story on DIHR Webinar on SDG and Human Rights Tools]