The sustainability of any modern economy requires the state to have sufficient revenue for funding the physical and social infrastructure essential to economic welfare, and also to enable a degree of wealth distribution between rich and poor in order to promote equity and security. The main
components of the Tax Justice comprise both the duty of the taxpayers and the duty of the state.
For the taxpayers, tax justice means that they accept their duties to the states in which they reside (as a citizen or for the business purpose) to fairly declare all of their income and to pay the taxes they owe as defined by the law of that country.
For state, it has to create a system of taxation that requires each person (whether a real person or a corporate entity or trust) to pay tax according to their means like i) imposes no undue cost on them to comply with that law, ii) provides them with reasonable certainty as to what is due, iii)
provides a system of access to information and arbitration when the law is not clear, iv) State expenses are budgeted and accounted for through democratic and transparent processes, v) imposes a duty to ensure that taxes are applied fairly.Download the document [Understanding Tax Justice] as pdf