A/HRC/26/28 aimed at assisting the most disadvantaged individuals and groups that have suffered from historical or persistent discrimination, such as well-designed subsidies or tax exemptions, would not be discriminatory. In contrast, a flat tax whereby all people are required to pay an equal proportion of their income would not be conducive in achieving substantive equality, as it limits the redistributive function of taxation. 17. Revenue collection is a critical tool for States in tackling and redressing systemic discrimination and ensuring equal access to economic, social and cultural rights. In order to redress structural inequalities, including gender inequalities, States should evaluate the differential impact of existing and proposed fiscal policies on different groups, in particular those who suffer from structural discrimination. For example, certain tax arrangements that directly or indirectly disincentivize women’s participation in the labour force or promote the male bread-winner family model could threaten women’s enjoyment of human rights.15 Meanwhile, a State with a very narrow tax base or that fails to tackle tax evasion may result in its inability to fund social protection or adequate and accessible public services, a situation that is likely to create or entrench inequalities. B. Right to self-determination 18. The right to self-determination, enshrined in both the International Covenant on Economic, Social and Cultural Rights and the International Covenant on Civil and Political Rights, expressly encompasses the rights of peoples (not the State or Government) to freely dispose of their natural wealth and resources.16 Considering that many natural resources are finite and non-renewable, this right needs to be protected with special care, taking into account the rights of future generations.17 At the very least, a State’s population has a right to enjoy a fair share of the financial and social benefits that natural resources can bring. This requires ensuring participation, access to information and high standards of transparency and accountability in decision-making about the use of natural resources. Where indigenous peoples are involved, States have additional and specific obligations, including ensuring free, prior and informed consent in any decisions regarding the use of their lands.18 19. The right to self-determination also underlines the rights of all peoples to “freely pursue their economic, social and cultural development” and the duty of States to respect that right. This has clear implications for activities that undermine the ability of other States to raise revenue and fund their own development. C. Rights to participation, accountability, transparency and access to information 20. The rights to participation, accountability, transparency and access to information are critical human rights principles that also apply to fiscal policies and must be implemented throughout the policy cycle, from design of budgets and tax codes, allocation of expenditure, through to monitoring and evaluation of impact. 15 16 17 18 6 See Convention on the Elimination of All Forms of Discrimination against Women, arts. 5 and 16. See also the Declaration on the Right to Development, art. 1, para. 2. See for example A/HRC/24/44. See Declaration on the Rights of Indigenous Peoples, arts. 10 and 32, and ILO Indigenous and Tribal Peoples Convention, 1989 (No. 169).