According to the World Bank and the Organisation for Economic Co-operation and Development (OECD), “corruption and tax crime remain key obstacles to sustainable economic, political and social development, particularly in developing and emerging countries.”... In accordance with the International Covenant on Economic, Social and Cultural Rights (ICESCR), states have a duty to ensure that they have the maximum available resources to progressively realize the human rights of the covenant and thereby e.g. reduce inequality. Specifically, Article 2(1) of the ICESCR mandates that states take steps to eliminate obstacles towards the realisation of human rights, which can include legislative measures to prohibit bribery and corruption. Likewise, tax is one of the main tools available for mobilising domestic resources for the protection, promotion and fulfilment of human rights as well as for SDG implementation.