An explication on broadening the definition and scope of maximum available resources under the general comment 14 of the ICESCR to include Islamic taxation in financing the right to health

Khan, Laila ORCID: https://orcid.org/0000-0003-1081-0763 2017. An explication on broadening the definition and scope of maximum available resources under the general comment 14 of the ICESCR to include Islamic taxation in financing the right to health. Biomedical Journal of Scientific and Technical Research 1 (3) 10.26717/BJSTR.2017.01.000314

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Abstract

There exists no comprehensive definition on what constitutes “available resources” as envisaged under article 2.1 of the International Covenant on Economic, Social and Cultural Rights. There is also an absence of an extensive discourse on this definition beyond stating that it refers to both the resources existing within a state as well as those available from the international community through international cooperation and assistance. The definition does not recognize Islamic forms of taxation that are domestically available to an Islamic as well as a secular state. Accordingly, the problem identified in this explication is that of linking zakat, a form of Islamic taxation, to the concept and definition of maximum available resources. The book by Waris argues that there is a link between taxation and human rights (the right to health being among such rights). Waris pushes this proposition to the point of demonstrating the validity of the argument that rights require resources for their realization and subsequent enforcement, but she stops short of discussing the exact fiscal mechanism that could be used for the realization and enforcement of specific rights. This explication having identified this gap aims to advance an argument that allows for broadening the international community understands of what constitutes maximum available resources that a state can utilize to finance the right to health. It proposes the introduction of zakat as a potential method of mobilizing Financial resources domestically available and argues for its inclusion in the definition and scope of maximum available resources.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Law
Publisher:	Biomedical Research Network+
ISSN:	2574 -1241
Last Modified:	03 Nov 2022 10:33
URI:	https://orca.cardiff.ac.uk/id/eprint/108412

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