A/HRC/26/28 II. Normative framework 11. International human rights law sets obligations for States to respect, protect and fulfil human rights in all the ways that they exercise their functions, and the design, implementation and monitoring of revenue-raising policies is no exception. In the section below, the Special Rapporteur examines how a State’s use of its revenue-raising power has a direct impact on its ability to comply with international human rights obligations, in particular relating to the economic, social and cultural rights of people living in poverty. A. Rights to equality and to non-discrimination 12. States have an obligation to guarantee that human rights are exercised without discrimination of any kind. This is a fundamental pillar of international human rights law and an immediate obligation of all States.9 13. The rights to equality and to non-discrimination should be respected in all revenueraising policies State. Thus, any action or omission by the State in this area must not discriminate, either directly or indirectly,10 against any individual or group (including on the basis of race, gender, disability or economic and social status) or perpetuate discrimination and inequality.11 14. The discrimination prohibited under international human rights law includes any distinction, exclusion, restriction or preference or other differential treatment that has the intention or effect of nullifying or impairing the recognition, enjoyment or exercise, on an equal footing, of all rights. 12 Not all differences in treatment, however, constitute discrimination. A distinction is compatible with the principles of equality and nondiscrimination if the differentiation is reasonable and objective, and pursues a legitimate aim under human rights instruments, and there is a reasonable relationship of proportionality between the means employed and the aim sought.13 15. Moreover, in some circumstances, these rights require States to take affirmative action or special measures to prevent, diminish and eliminate the conditions and attitudes that cause or perpetuate systemic or de facto discrimination.14 These measures should not be considered discriminatory because they address structural disadvantages and encourage the equal enjoyment of human rights. 16. In revenue collection, compliance with these rights may require States to set up a progressive tax system with real redistributive capacity that preserves, and progressively increases, the income of poorer households. It also implies that affirmative action measures 9 10 11 12 13 14 See, for example, the preamble to the Charter of the United Nations and Arts. 1, para. 3, and 55; Universal Declaration of Human Rights, art. 2, para. 1; International Covenant on Economic, Social and Cultural Rights, art. 2; International Covenant on Civil and Political Rights, arts. 2 and 26; International Convention on the Elimination of All Forms of Racial Discrimination, art. 1; Convention on the Elimination of All Forms of Discrimination against Women, art. 1; and Convention on the Rights of Persons with Disabilities, art. 2. E/C.12/GC/20, para. 10. Ibid., para. 35. Ibid., para. 7, and Official Records of the General Assembly, Forty-fifth Session, Supplement No. 40 (A/45/40), annex VI, Human Rights Committee general comment No. 18, paras. 6 and 7. E/C.12/GC/20, para. 7; Human Rights Committee general comment No. 18, para. 13. See for example Convention on the Elimination of All Forms of Discrimination against Women, art. 4, para. 1; International Convention on the Elimination of All Forms of Racial Discrimination, art. 2, para. 2; Human Rights Committee general comment No. 18, para.10; and E/C.12/GC/20, para. 39. 5