Financial Transparency Coalition

The Latin American country is wealthy, but the extreme gap between rich and poor causes a multitude of problems Isabel is four years old. Her belly and ankles are swollen and she walks as if it hurts a little bit. Her family, who live in eastern Guatemala, have not had the means to feed her properly, so she is being treated for kwashiorkor – acute malnutrition. Even though it is classified by the World Bank as a middle income country, the level of inequality in Guatemala is such that almost half its children under five ...

Introduction I am often asked what I mean by "’tax justice’. As a result, and as a contribution to the Briefing Sheet series I am developing, I have written the following summary of what I think tax justice is. It is also available as a briefing sheet. Tax justice Tax justice is a broadly based concept. It relates to individuals and all taxable entities. But it also relates to tax systems as a whole. Tax compliance – the duty of the taxpayer For the individual taxpayer tax justice is about tax compliance. This happens when...