Taxation and Human Rights: Human Rights and the General Principles of Customs Taxation

Abstract

This paper aims to explain simply, accurately and succinctly the main guidelines that emerge from international law, that is, from the GATT 1994 (General Agreement on Tariffs and Trade), WTO / OMC (World Trade Organization), OECD (Organization for Economic Cooperation and Development), among others, and particularly associated with the different legal instruments related to Human Rights.

This presentation assumes that in order to establish a broad and inclusive conception of Human Rights, it is necessary to carry out a study of the various instruments mentioned above and the relevance that they acquire in an increasingly globalized world, which is facing a crisis that causes behaviors that violate the principles contained in international affairs.