Kathmandu School of Law Review

P-ISSN : 2091-2110, E-ISSN : 2773-8159, DOI : 10.46985, Publisher : Kathmandu School of Law, Nepal
Annual flagship journal of Kathmandu School of Law, Nepal

Volume 6, Issue 1, April 2018
Articles

Tax Regime in Nepal-Implications on Human Rights

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  • Dagan Omwesiga
Dagan Omwesiga
LLM Student, Public International Law, Leiden University
Bio

Published 2018-04-30

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How to Cite

Omwesiga, D. . (2018). Tax Regime in Nepal-Implications on Human Rights. Kathmandu School of Law Review, 6(1), 68–85. Retrieved from https://kslreview.org/index.php/kslr/article/view/949

Abstract

This paper examines how tax abuse affects the realization of human rights in Nepal. Nepal is losing approximately 597 million US dollars through tax evasion and other illicit fi nancial fl ows annually; it is no surprise that over 25.2 percent of the population lives below the national poverty line.1 This shows that they lack access to basic human rights such as the right to food, the right to housing, the right to clothing and above all, the right to health. This article explores how human rights in Nepal have evolved over time and how they are protected along with the available remedies through national and international mechanisms. Additionally, it examines the available mechanisms and remedies for the breach of human rights. To contextualize the concept offered, this write-up explores the research produced by scholars and the steps that have been taken by organizations like United Nations and the International Bar Association to establish a link between illicit fi nancial fl ows and violation of human rights. In conclusion, the paper provides some recommendations to both the government of Nepal and business enterprises.

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References

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  122. Optional Protocol to the Convention on the Rights of the Child on the communications procedure, A/HRC/RES/17/18, adopted 12 February 2002.
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  129. Maastricht Guidelines on Violations of Economic, Social and Cultural Rights, adopted on 26 January 1997 available at http://hrlibrary.umn.edu/instree/Maastrichtguidelines_.html, accessed on 14 September 2018.
  130. Ibid.
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