Summary

A vision for the future work of the mandate holder: in this report, her first to the HRC, the Independent Expert, establishes a preliminary work plan for her mandate, focusing on six priority areas: Fiscal legitimacy and human rights; Engaging the evolving nature and role of the State; Crises, natural emergencies and financial obligations; The environment, illicit financial flows, debt and financial transactions; Transparency of financial and tax information and digital systems; The global fiscal system and its implications for human rights. She will provide advice and recommendations based on international human rights law and existing empirical evidence to place human rights at the heart of development and fiscal law and policies.