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Explora nuestro trabajo con socios, a nivel mundial y local, para abordar la injusticia social y económica a través de una perspectiva de derechos humanos.

América Latina se une para enfrentar los paraísos fiscales

América Latina se une para enfrentar los paraísos fiscales

El mes de mayo fue un mes crucial para América Latina y el Caribe hacia una mayor justicia fiscal. Durante el seminario regional fiscal organizado por CEPAL durante los días 15 y 17 de mayo en Santiago de Chile, los países de Colombia, Chile y Brasil hicieron un anuncio histórico para la construcción de la primera plataforma de cooperación fiscal para América Latina. Por su parte, el Presidente de Chile, Gabriel Boric, anunció en la cuenta pública, su compromiso de ser co-anfitrión de la primera Cumbre Latinoamericana por una tributación global justa, sostenible y equitativa que se desarrollará en Cartagena de Indias los días 27 y 28 de julio de 2023.

Además, la serie de eventos que tuvieron lugar en Bogotá y Santiago entre los gobiernos de Latinoamérica, sociedad civil, académicos, organizaciones internacionales y donantes sirvieron para preparar lo que será la primera Cumbre Fiscal Latinoamericana. Si América Latina logra enfrentar de manera coordinada los desafíos relacionados con la tributación global y alinearlos con sus obligaciones de derechos humanos, se puede transformar en un referente global para conseguir que las grandes corporaciones y los individuos más ricos paguen su parte justa de impuestos. 

 

Evento académico en Bogotá, Colombia

Durante los días 2 y 3 de mayo el gobierno colombiano en conjunto con la academia y sociedad civil organizó un evento académico en Bogotá, Colombia, con el objetivo de aportar insumos académicos y de política pública para la celebración de la cumbre Fiscal Latinoamericana, la cual tendrá lugar el 26 y 27 de julio de 2023.  

Un total de 21 autores de 10 países fueron seleccionados para presentar sus ponencias en el evento académico, en materias tales como tributación individual, incentivos tributarios, transparencia, elusión y evasión tributaria, derechos humanos, cambio climático y tributación global, y gobernanza y proceso. 

Los debates se centraron en la necesidad de enfrentar los desafíos de la reforma al sistema tributario internacional e ir más allá de la solución de 2 pilares de la OECD, así como de la necesidad de que Latinoamérica cuenta con una voz coordinada desde el Sur Global para promover un desarrollo sostenible y para tener influencia en las negociaciones fiscales globales que tienden a perjudicar a los países de la región.  

 

Evento PNUD, Bogotá, Colombia

El día 4 de mayo el PNUD (Colombia) organizó un evento en conjunto con la sociedad civil con el propósito de entender cuáles son las percepciones, posiciones y demandas de la sociedad civil de cara al debate sobre fiscalidad regional. En particular, se buscó construir recomendaciones que contribuyeran a la apertura de diálogos y deliberaciones públicas, en las que la sociedad civil sea protagonista de los temas que la afectan.

La metodología constó de dos grandes bloques que recabaron información sobre las preocupaciones de la sociedad civil y de la ciudadanía en general, y reflexionar sobre cómo cambiar las percepciones alrededor de la urgencia de reformas tributarias progresivas.

Uno de los principales puntos de acuerdo entre los asistentes fue la necesidad de impulsar un sistema tributario regional basado en los derechos humanos y en el cuidado de la naturaleza. En particular se destacó que la política fiscal no debe entenderse únicamente como medio de estabilización macroeconómica (de fines recaudatorios y de redistribución), sino como instrumento efectivo para cumplir con las obligaciones de derechos humanos de los Estados, los cuales deben funcionar como una guía para el actuar de los gobiernos. 

Se discutieron también una serie de recomendaciones hacia los gobiernos de Latinoamérica, entre las que destaca la necesidad de lograr acuerdos regionales mediante acciones de cooperación fiscal, que permitan incidir en la política tributaria global que promueva el desarrollo, la redistribución de la riqueza, y eliminar las desigualdades e inequidades sociales.

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“Hacia la Cumbre Fiscal Latinoamericana: Propuestas para la discusión”: Mesa de diálogo con organizaciones de la sociedad civil

En el marco de la serie de eventos que se desarrollaron en Bogotá del 2 al 5 de mayo en preparación para la Cumbre Fiscal, el 4 de mayo, las organizaciones GI-ESCR, Dejusticia, Iniciativa por los Principios de Derechos Humanos en la Política Fiscal, ICRICT, y Tax Justice Network, organizaron un encuentro que buscó crear un espacio de diálogo con el fin de discutir posibles propuestas de política fiscal y derechos humanos que puedan conformar una agenda regional común. 

El evento lo moderó Sergio Chaparro (TJN) y los panelistas fueron María Emilia Mamberti (CESR), Alejandro Rodriguez-Llach (ICRICT), Vicente Silva (GI-ESCR), Eva Danzi (TJN), con comentarios de Rodrigo Uprimny (DeJusticia) y Julieta Rossi (Comité DESC ONU). 

Más de 40 personas asistieron a este evento presencial desarrollado en las dependencias de DeJusticia. 

 

“Hacia un nuevo pacto fiscal en América Latina”

El 5 de mayo, GI-ESCR junto a nuestros aliados de Oxfam, la Iniciativa por los Principios de Derechos Humanos en la Política Fiscal, Tax Justice Network, la Red de Justicia Fiscal de América Latina y El Caribe, ICRICT, y Latindadd organizamos un evento de la sociedad civil en las dependencias del Hotel Tequendama. El objetivo del encuentro fue fortalecer el rol de la sociedad civil en este proceso, a través de la construcción de estrategias de campaña y de propuestas comunes en materia de fiscalidad progresiva en el contexto de las múltiples crisis actuales. 

El evento logró desarrollar narrativas colectivas de justicia fiscal en conexión con el movimiento climático, de género, de servicios públicos, de defensa de la democracia, de derechos humanos y otros ejes temáticos transversales relacionados a la justicia fiscal.

Además, a través de dinámicas y diálogos interactivos se discutieron asuntos relacionados con la narrativa y los alcances de la campaña regional; articulación de distintos actores nacionales y regionales; identificar oportunidades de incidencia en contextos nacionales, regionales e internacionales en asuntos de fiscalidad progresiva, así como coordinar acciones de incidencia directamente enfocadas al proceso de la cumbre fiscal de Cartagena.

 

Seminario regional fiscal en CEPAL, Santiago de Chile

Entre el 15 y 17 de mayo en Santiago de Chile, se desarrolló el seminario regional fiscal organizado por CEPAL, donde los países de Colombia, Chile y Brasil hicieron un anuncio histórico construcción de una plataforma de cooperación fiscal para América Latina, la cual contará con el secretariado ejecutivo de la CEPAL, y servirá como foro permanente de gobernanza a partir de los acuerdos alcanzados en la Cumbre Fiscal de Cartagena.  

14 países de Latinoamérica y diferentes organismos internacionales ya mostraron su adhesión a la Iniciativa que busca mayor cooperación fiscal para asegurar el financiamiento de los servicios públicos, el tránsito hacia una economía sostenible, y la reducción de las desigualdades.

 

Encuentro con el gobierno de Chile 

El día 17 de mayo GI-ESCR junto a socios organizamos un encuentro en dependencias de la CEPAL, que tuvo por objetivo conversar con diferentes actores políticos en Chile sobre la iniciativa por una tributación global justa, equitativa y sostenible. El encuentro tuvo como ponente principal a José Antonio Ocampo y contó con la participación de centros de estudios de los partidos políticos, sociedad civil chilena y latinoamericana, y equipos de gobierno de Chile (Ministerio de Hacienda, Secretaría General de la Presidencia, Presidencia y Subsecretaría de relaciones internacionales). 

Durante el encuentro se trataron temas relativos al proceso y gobernanzas relativos a la Cumbre Fiscal, así como a la posibilidad de construir una hoja de ruta para enfrentar los paraísos fiscales desde la coordinación de diferentes actores políticos en América Latina.  Asimismo, se destacó la importancia de fomentar la participación activa de la sociedad civil en el debate y diseño de las políticas fiscales nacional y regionales, a través de mecanismos de consulta y diálogo que permitan la inclusión de las voces y perspectivas de diferentes grupos y sectores de la sociedad.

 

 

Durante las próximas semanas desde GI-ESCR junto a nuestros socios estaremos desarrollando una campaña regional en el marco de la cumbre fiscal y participando activamente del proceso para asegurar que los derechos humanos se pongan al centro de las discusiones y colaborando con los gobiernos para asegurar el éxito de la cumbre y los objetivos de gobernanza e integración a largo plazo. 

 

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Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.