Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to adequate housing
Human rights noteCESCR has clarified that legal security of tenure is a core aspect of the right to adequate housing. It has also indicated that notwithstanding the type of tenure, all persons should possess a degree of security of tenure which guarantees legal protection against forced eviction, harassment and other threats. States parties should consequently take immediate measures aimed at conferring legal security of tenure upon those persons and households currently lacking such protection, in genuine consultation with affected persons and groups. Forced evictions are therefore prima facie incompatible with the requirements of the ICESCR and may also result in violations of civil and political rights, such as the right to life, the right to security of the person, the right to non interference with privacy, family and home and the right to the peaceful enjoyment of possessions. State parties must introduce and implement national legislation that explicitly prohibits forced evictions and sets out a framework for eviction and resettlement processes to be carried out in line with international human rights law and standards. Prior to carrying out any evictions or shifts in land use which could result in depriving individuals of access to their productive resources, States parties should ensure that all feasible alternatives are explored in consultation with the affected persons, with a view to avoiding, or at least minimizing, the need to resort to evictions. In all cases, effective legal remedies or procedures shall be provided to those who are affected by eviction orders. See CESCR, GCs Nos. 4, 7 and 26. |
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12.2.h
States Parties shall undertake all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right … (h) to enjoy adequate living conditions, particularly in relation to housing, sanitation, electricity and water supply, transport and communications
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality and non-discrimination
|
|
14.2.g
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: [..] (g) To have access to agricultural credit and loans, marketing facilities, appropriate technology and equal treatment in land and agrarian reform as well as in land resettlement schemes.
Explanatory noteCEDAW considers rural women’s rights to land, natural resources, including water, seeds and forests, and fisheries as fundamental human rights. It has stated that States parties should pay special attention to customary systems, which often govern land management, administration and transfer, in particular in rural areas, and ensure that they do not discriminate against rural women. They should raise awareness about rural women’s rights to land, water and other natural resources among traditional, religious and customary leaders, lawmakers, the judiciary, lawyers, law enforcement authorities, land administrators, the media and other relevant actors. States parties should ensure that legislation guarantees rural women’s rights to land, water and other natural resources on an equal basis with men, irrespective of their civil and marital status or of a male guardian or guarantor, and that they have full legal capacity. They should ensure that indigenous women in rural areas have equal access with indigenous men to ownership and possession of and control over land, water, forests, fisheries, aquaculture and other resources that they have traditionally owned, occupied or otherwise used or acquired, including by protecting them against discrimination and dispossession. CEDAW has also affirmed that States parties should:
(a) Promote rural women’s access to and meaningful participation in agricultural cooperatives, in which women may be members or the sole members;
(b) Enhance rural women’s role in fisheries and aquaculture, as well as their knowledge of the sustainable use of fishery resources, and promote their access to forests and sustainable forest resources, including safe access to fuelwood and non-wood forest resources;
(c) Strengthen customary and statutory institutions and mechanisms for defending or protecting women’s rights to land, water and other natural resources, including community paralegal services. See CEDAW, General Recommendation No. 34.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality and non-discrimination
|
|
2
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] see also the rest of ICEDAW
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality and non-discrimination
|
|
4
1. Adoption by States Parties of temporary special measures aimed at accelerating de facto equality between men and women shall not be considered discrimination as defined in the present Convention, but shall in no way entail as a consequence the maintenance of unequal or separate standards; these measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.
2. Adoption by States Parties of special measures, including those measures contained in the present Convention, aimed at protecting maternity shall not be considered discriminatory.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality before the law and equal protection of the law
|
|
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality before the law and equal protection of the law
|
|
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to participation
|
|
14.2.a
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: (a) To participate in the elaboration and implementation of development planning at all levels.
Explanatory noteCEDAW has indicated that States should: a) establish quotas and targets for rural women’s representation in decision-making positions, specifically in parliaments and governance bodies at all levels, including in land, forestry, fishery and water governance bodies, as well as natural resource management. In this regard, clear objectives and time frames should be in place to reach substantive equality of women and men;
(b) Ensure that rural women and their organizations can influence policy formulation, implementation and monitoring at all levels and in all areas that affect them, including through participation in political parties and in local and self-governing bodies, such as community and village councils. States parties should design and implement tools to monitor rural women’s participation in all public entities in order to eradicate discrimination;
(c) Address unequal power relations between women and men, including in decision-making and political processes at the community level, and remove barriers to rural women’s participation in community life through the establishment of effective and gender-responsive rural decision-making structures. States parties should develop action plans that address practical barriers to rural women’s participation in community life and implement campaigns to raise awareness about the importance of their participation in community decision-making; [...] See CEDAW, general recommendation no. 34
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to participation
|
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7.b
States Parties shall take all appropriate measures to eliminate discrimination against women in the political and public life of the country and, in particular, shall ensure to women, on equal terms with men, the right: [..] (b) To participate in the formulation of government policy and the implementation thereof and to hold public office and perform all public functions at all levels of government
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to property
|
|
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to property
|
|
16.1.h
1. States Parties shall take all appropriate measures to eliminate discrimination against women in all matters relating to marriage and family relations and in particular shall ensure, on a basis of equality of men and women: (h) The same rights for both spouses in respect of the ownership, acquisition, management, administration, enjoyment and disposition of property, whether free of charge or for a valuable consideration.
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to water
Human rights noteThe human right to water has been recognized by the UN General Assembly (resolution 64/292) and the Human Rights Council (resolution 15/9), as an integral part of right to an adequate standard of living, protected under, inter alia, article 25 of UDHR, and article 11 of ICESCR. With regard to the human right to water, the CESCR has indicated that attention should be given to ensuring that disadvantaged and marginalized farmers, including women farmers, have equitable access to water and water management systems, including sustainable rain harvesting and irrigation technology. Taking note of the duty in article 1, paragraph 2, of the Covenant, which provides that a people may not “be deprived of its means of subsistence”, States parties should ensure that there is adequate access to water for subsistence farming and for securing the livelihoods of indigenous peoples. The CESCR has also stated that: access to traditional water sources in rural areas should be protected from unlawful encroachment and pollution; Indigenous peoples’ access to water resources on their ancestral lands is protected from encroachment and unlawful pollution; States should provide resources for indigenous peoples to design, deliver and control their access to water; Nomadic and traveller communities have access to adequate water at traditional and designated halting sites. CESCR GC No. 26 has also highlighted that land is also directly linked to the enjoyment of the right to water. For example, the enclosure of communal grounds deprives people from access to water sources that are necessary to meet their personal and domestic needs. |
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14.2.h
States parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular shall ensure to women the right: [..] (h) To enjoy adequate living conditions, particularly in relation to housing, sanitation, electricity and water supply, transport and communications.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to work, to free choice of employment, right to enjoyment of just and favourable conditions of work
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11.1.a & c
11. States Parties shall take all appropriate measures to eliminate discrimination against women in the field of employment in order to ensure, on a basis of equality of men and women, the same rights, in particular: a. The right to work as an inalienable right of all human beings; [..] c. The right to free choice of profession and employment, the right to promotion, job security and all benefits and conditions of service and the right to receive vocational training and retraining, including apprenticeships, advanced vocational training and recurrent training;
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
14.2.g
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: [..] (g) To have access to agricultural credit and loans, marketing facilities, appropriate technology and equal treatment in land and agrarian reform as well as in land resettlement schemes.
Explanatory noteCEDAW considers rural women’s rights to land, natural resources, including water, seeds and forests, and fisheries as fundamental human rights. It has stated that States parties should pay special attention to customary systems, which often govern land management, administration and transfer, in particular in rural areas, and ensure that they do not discriminate against rural women. They should raise awareness about rural women’s rights to land, water and other natural resources among traditional, religious and customary leaders, lawmakers, the judiciary, lawyers, law enforcement authorities, land administrators, the media and other relevant actors. States parties should ensure that legislation guarantees rural women’s rights to land, water and other natural resources on an equal basis with men, irrespective of their civil and marital status or of a male guardian or guarantor, and that they have full legal capacity. They should ensure that indigenous women in rural areas have equal access with indigenous men to ownership and possession of and control over land, water, forests, fisheries, aquaculture and other resources that they have traditionally owned, occupied or otherwise used or acquired, including by protecting them against discrimination and dispossession. CEDAW has also affirmed that States parties should:
(a) Promote rural women’s access to and meaningful participation in agricultural cooperatives, in which women may be members or the sole members;
(b) Enhance rural women’s role in fisheries and aquaculture, as well as their knowledge of the sustainable use of fishery resources, and promote their access to forests and sustainable forest resources, including safe access to fuelwood and non-wood forest resources;
(c) Strengthen customary and statutory institutions and mechanisms for defending or protecting women’s rights to land, water and other natural resources, including community paralegal services. See CEDAW, General Recommendation No. 34.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
14.2.g
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: [..] (g) To have access to agricultural credit and loans, marketing facilities, appropriate technology and equal treatment in land and agrarian reform as well as in land resettlement schemes.
Explanatory noteCEDAW considers rural women’s rights to land, natural resources, including water, seeds and forests, and fisheries as fundamental human rights. It has stated that States parties should pay special attention to customary systems, which often govern land management, administration and transfer, in particular in rural areas, and ensure that they do not discriminate against rural women. They should raise awareness about rural women’s rights to land, water and other natural resources among traditional, religious and customary leaders, lawmakers, the judiciary, lawyers, law enforcement authorities, land administrators, the media and other relevant actors. States parties should ensure that legislation guarantees rural women’s rights to land, water and other natural resources on an equal basis with men, irrespective of their civil and marital status or of a male guardian or guarantor, and that they have full legal capacity. They should ensure that indigenous women in rural areas have equal access with indigenous men to ownership and possession of and control over land, water, forests, fisheries, aquaculture and other resources that they have traditionally owned, occupied or otherwise used or acquired, including by protecting them against discrimination and dispossession. CEDAW has also affirmed that States parties should:
(a) Promote rural women’s access to and meaningful participation in agricultural cooperatives, in which women may be members or the sole members;
(b) Enhance rural women’s role in fisheries and aquaculture, as well as their knowledge of the sustainable use of fishery resources, and promote their access to forests and sustainable forest resources, including safe access to fuelwood and non-wood forest resources;
(c) Strengthen customary and statutory institutions and mechanisms for defending or protecting women’s rights to land, water and other natural resources, including community paralegal services. See CEDAW, General Recommendation No. 34.
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
2
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] see also the rest of ICEDAW
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
2
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] see also the rest of ICEDAW
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
4
1. Adoption by States Parties of temporary special measures aimed at accelerating de facto equality between men and women shall not be considered discrimination as defined in the present Convention, but shall in no way entail as a consequence the maintenance of unequal or separate standards; these measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.
2. Adoption by States Parties of special measures, including those measures contained in the present Convention, aimed at protecting maternity shall not be considered discriminatory.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
4
1. Adoption by States Parties of temporary special measures aimed at accelerating de facto equality between men and women shall not be considered discrimination as defined in the present Convention, but shall in no way entail as a consequence the maintenance of unequal or separate standards; these measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.
2. Adoption by States Parties of special measures, including those measures contained in the present Convention, aimed at protecting maternity shall not be considered discriminatory.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before courts and tribunals and to a fair trial
Human rights noteAs clarified by the HRC, the right to equality before courts and tribunals and to a fair trial encompasses the right of access to courts and tribunals. See HRC, general comment no. 32. |
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15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before courts and tribunals and to a fair trial
Human rights noteAs clarified by the HRC, the right to equality before courts and tribunals and to a fair trial encompasses the right of access to courts and tribunals. See HRC, general comment no. 32. |
|
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before courts and tribunals and to a fair trial
Human rights noteAs clarified by the HRC, the right to equality before courts and tribunals and to a fair trial encompasses the right of access to courts and tribunals. See HRC, general comment no. 32. |
|
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before courts and tribunals and to a fair trial
Human rights noteAs clarified by the HRC, the right to equality before courts and tribunals and to a fair trial encompasses the right of access to courts and tribunals. See HRC, general comment no. 32. |
|
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
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2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
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2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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14.2.a
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: (a) To participate in the elaboration and implementation of development planning at all levels.
Explanatory noteCEDAW has indicated that States should: a) establish quotas and targets for rural women’s representation in decision-making positions, specifically in parliaments and governance bodies at all levels, including in land, forestry, fishery and water governance bodies, as well as natural resource management. In this regard, clear objectives and time frames should be in place to reach substantive equality of women and men;
(b) Ensure that rural women and their organizations can influence policy formulation, implementation and monitoring at all levels and in all areas that affect them, including through participation in political parties and in local and self-governing bodies, such as community and village councils. States parties should design and implement tools to monitor rural women’s participation in all public entities in order to eradicate discrimination;
(c) Address unequal power relations between women and men, including in decision-making and political processes at the community level, and remove barriers to rural women’s participation in community life through the establishment of effective and gender-responsive rural decision-making structures. States parties should develop action plans that address practical barriers to rural women’s participation in community life and implement campaigns to raise awareness about the importance of their participation in community decision-making; [...] See CEDAW, general recommendation no. 34
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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14.2.a
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: (a) To participate in the elaboration and implementation of development planning at all levels.
Explanatory noteCEDAW has indicated that States should: a) establish quotas and targets for rural women’s representation in decision-making positions, specifically in parliaments and governance bodies at all levels, including in land, forestry, fishery and water governance bodies, as well as natural resource management. In this regard, clear objectives and time frames should be in place to reach substantive equality of women and men;
(b) Ensure that rural women and their organizations can influence policy formulation, implementation and monitoring at all levels and in all areas that affect them, including through participation in political parties and in local and self-governing bodies, such as community and village councils. States parties should design and implement tools to monitor rural women’s participation in all public entities in order to eradicate discrimination;
(c) Address unequal power relations between women and men, including in decision-making and political processes at the community level, and remove barriers to rural women’s participation in community life through the establishment of effective and gender-responsive rural decision-making structures. States parties should develop action plans that address practical barriers to rural women’s participation in community life and implement campaigns to raise awareness about the importance of their participation in community decision-making; [...] See CEDAW, general recommendation no. 34
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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14.2.a
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: (a) To participate in the elaboration and implementation of development planning at all levels.
Explanatory noteCEDAW has indicated that States should: a) establish quotas and targets for rural women’s representation in decision-making positions, specifically in parliaments and governance bodies at all levels, including in land, forestry, fishery and water governance bodies, as well as natural resource management. In this regard, clear objectives and time frames should be in place to reach substantive equality of women and men;
(b) Ensure that rural women and their organizations can influence policy formulation, implementation and monitoring at all levels and in all areas that affect them, including through participation in political parties and in local and self-governing bodies, such as community and village councils. States parties should design and implement tools to monitor rural women’s participation in all public entities in order to eradicate discrimination;
(c) Address unequal power relations between women and men, including in decision-making and political processes at the community level, and remove barriers to rural women’s participation in community life through the establishment of effective and gender-responsive rural decision-making structures. States parties should develop action plans that address practical barriers to rural women’s participation in community life and implement campaigns to raise awareness about the importance of their participation in community decision-making; [...] See CEDAW, general recommendation no. 34
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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14.2.a
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: (a) To participate in the elaboration and implementation of development planning at all levels.
Explanatory noteCEDAW has indicated that States should: a) establish quotas and targets for rural women’s representation in decision-making positions, specifically in parliaments and governance bodies at all levels, including in land, forestry, fishery and water governance bodies, as well as natural resource management. In this regard, clear objectives and time frames should be in place to reach substantive equality of women and men;
(b) Ensure that rural women and their organizations can influence policy formulation, implementation and monitoring at all levels and in all areas that affect them, including through participation in political parties and in local and self-governing bodies, such as community and village councils. States parties should design and implement tools to monitor rural women’s participation in all public entities in order to eradicate discrimination;
(c) Address unequal power relations between women and men, including in decision-making and political processes at the community level, and remove barriers to rural women’s participation in community life through the establishment of effective and gender-responsive rural decision-making structures. States parties should develop action plans that address practical barriers to rural women’s participation in community life and implement campaigns to raise awareness about the importance of their participation in community decision-making; [...] See CEDAW, general recommendation no. 34
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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7.b
States Parties shall take all appropriate measures to eliminate discrimination against women in the political and public life of the country and, in particular, shall ensure to women, on equal terms with men, the right: [..] (b) To participate in the formulation of government policy and the implementation thereof and to hold public office and perform all public functions at all levels of government
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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7.b
States Parties shall take all appropriate measures to eliminate discrimination against women in the political and public life of the country and, in particular, shall ensure to women, on equal terms with men, the right: [..] (b) To participate in the formulation of government policy and the implementation thereof and to hold public office and perform all public functions at all levels of government
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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7.b
States Parties shall take all appropriate measures to eliminate discrimination against women in the political and public life of the country and, in particular, shall ensure to women, on equal terms with men, the right: [..] (b) To participate in the formulation of government policy and the implementation thereof and to hold public office and perform all public functions at all levels of government
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
Human rights noteThe CESCR has highlighted that "corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure" (See CESCR, General comment no. 24). Therefore, States’ duty to combat corruption is closely linked to States' duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights under ICESCR. It is more generally linked to States' obligation to respect, protect and fulfil human rights without discrimination. In this section, the focus is placed on the international human standards related to good governance, and more particularly on the right to participation, equality and non-discrimination, and to remedy. The Guideline can be linked to all human rights listed in the matrix. The United Nations Convention against Corruption contains a list of crimes that form the core of corruption offences, namely bribery, embezzlement, trading in influence, abuse of functions and illicit enrichment.
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7.b
States Parties shall take all appropriate measures to eliminate discrimination against women in the political and public life of the country and, in particular, shall ensure to women, on equal terms with men, the right: [..] (b) To participate in the formulation of government policy and the implementation thereof and to hold public office and perform all public functions at all levels of government
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