A/HRC/26/28 6. The present report focuses mainly on the obligations of States as primarily responsible for human rights obligations. Business enterprises are, however, also crucial actors in the area of fiscal policy. United Nations treaty bodies have repeatedly reiterated their view that States should take steps to prevent violations of human rights outside of their territories as a result of the activities of business enterprises that are incorporated under their laws or that have their main seat or place of business under their jurisdiction. 5 For example, States should take measures to ensure that business enterprises that the State is in a position to regulate, including legal, accounting and other specialized firms that assist in tax abuse, do not participate in or facilitate tax abuse or illicit financial flows, given that they have a detrimental impact on the realization of economic, social and cultural rights.6 7. Moreover, under the Guiding Principles on Business and Human Rights, 7 business enterprises also have a responsibility to respect human rights, which covers the full range of rights listed in the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, the International Covenant on Economic, Social and Cultural Rights and the eight core conventions of the International Labour Organization (ILO) (principle 12). Business practices that avoid taxation may breach their responsibility to respect insofar as such actions have a negative human rights impact (principle 13) – which indeed they may – as will be further explored below. In addition, business enterprises that knowingly avoid paying tax are purposefully depriving countries of the resources they need to fulfil their human rights obligations. 8. In the present report, the Special Rapporteur explains the scope and content of human rights principles and obligations relevant to the formulation of revenue-raising policies. She elucidates the minimum requirements with which a State must comply in order to fulfil these principles and obligations. After clarifying the crucial functions of tax with regard to human rights, she examines different tax measures and practices from a human rights perspective. The Special Rapporteur concludes the report with recommendations for tax policies most beneficial for the enjoyment of human rights. 9. In order to prepare the report, the Special Rapporteur addressed a questionnaire to States and other stakeholders in which she requested information on their national fiscal policies.8 The Special Rapporteur also convened an expert meeting, in collaboration with the Friedrich Ebert Foundation (Geneva), the Center of Concern, Christian Aid and MISEREOR, hosted by the Office of the United Nations High Commissioner for Human Rights on 16 and 17 September 2013. 10. The Special Rapporteur expresses her gratitude to all States that submitted information, and to the experts, United Nations agencies and civil society organizations that supported this process and assisted in the preparation of the report, in particular the Center of Concern, the Center for Economic and Social Rights and other members of the Righting Finance Initiative. 5 6 7 8 4 See CRC/C/KOR/CO/3-4, E/C.12/DEU/CO/5 and CCPR/C/DEU/CO/6. Maastricht Principles on Extraterritorial Obligations of States in the area of Economic, Social and Cultural Rights Principles, principles 24 and 25. A/HRC/17/31. Questionnaire responses were received from Argentina, Azerbaijan, Bosnia and Herzegovina, Burkina Faso, Chile, Ecuador, Estonia, Finland, Germany, Greece, Iraq, Lebanon, Lithuania, the Netherlands, Paraguay, Portugal, the Republic of Moldova, Senegal, Spain, Swaziland and Ukraine. Civil society organizations also responded to a similar questionnaire. All responses are available on the webpage of the mandate holder at www.ohchr.org/EN/Issues/Poverty/Pages/Fiscalandtaxpolicy2014.aspx.