Taxation and Human Rights

Abstract

This work analyzes human rights and the general principles of taxation enshrined in the Andean constitutions, with particular reference to the principle of legality and the non-retroactivity of tax law. It also examines the right to life and the protection of people with disabilities, minors, and the elderly. The study delves into the principle of non-discrimination and addresses, in particular, the rights to privacy and professional secrecy, property, and taxation: ability to pay, confiscatory taxes, and double taxation. Finally, it analyzes the Taxpayer Statute, the duties and rights of taxpayers, and presents the research conclusions.