Tax justice refers to the fairness of practices by the players in a tax system. The players in the tax system include, the taxpayers, the government and other tax jurisdictions.
- Taxpayers have the moral obligation to pay their tax liabilities fairly, according to the spirit of the tax laws.
- Governments have the responsibility to design and implement tax systems that ensure that all taxpayers pay their fair shares of taxes (nothing more and nothing less), that the tax administration process is applied fairly as enshrined in the constitution, that taxes are collected efficiently and that tax revenue is applied transparently and equitably.
- Other tax jurisdictions have the moral responsibility not to engage in tax competition in order for them to sway foreign investment from other countries.
This section highlights the activities of tax justice advocates, who include the Tax Justice Network, the Organization for Economic Cooperation and Development (OECD), The European Union (EU), The United Nations (UN), Governments and Civil Society.