Jewelry and taxation under the human rights legal order
DOI:
https://doi.org/10.19135/revista.consinter.00020.09Keywords:
Jewelry, Taxation, Human RightsAbstract
The work adopts a human rights bias when verifying whether or not the declaration of assets for the purpose of establishing a tax calculation basis should list jewelry. Considering the purpose of promoting a dignified existence for everyone and the need to implement social justice, it is observed whether that justifies the requirement to list the jewelry. Human rights violations committed by States are verified, demonstrating that the possession of information about the ownership of jewelry represents a risk factor for citizens, since jewelry is an asset of a security nature. Thus, it is concluded that the act of inventorying jewelry and owners, even indirectly and through tax activity, violates human rights.
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