The absence of express provisions relating to finances has impeded the realisation of human rights. Holmes and Sustein stated “rights cannot be protected or enforced without public funding and support…all rights make claims on public treasury.” Rights require resources to be allocated to them in order that they can begin to be realised.
There are several core texts which provide the source of human rights discourse in Africa. These are the UDHR, the ICCPR and the ICESCR and even though they do not offer a definition of human rights they all state that the main purpose of these rights is to promote human dignity. Regionally, African states have the ACHPR (The African Charter of Human and People’s Rights), a treaty that has outlined the various human rights but not the right to social welfare.
Globally, the Millennium Development Goals were a critical step towards achieving the most crucial social, economic and human rights making financial demands of state nationally as well as in co-operating with other states to realise rights, however this was limited to developing countries only. While most countries have made remarkable progress towards achieving them, low-tax and low-income states in Africa are still lagging behind.
Data using a simple analysis shows that there is a direct relationship between the amount of tax collected as opposed to resource revenue and the responsibility of the state in re-distributing the resources for the benefit of their people. Although there have been challenges when it comes to relating tax to MDGs, there are debates moving towards the possibility and the practicalities of the connection between the two practically although the treaty framework does not reflect this with enough clarity. At the level of political will, the AU Agenda for 2063 also sets out an ambitious development plan aimed towards the realisation of rights especially economic rights.
The main obstacle to the realisation of these human and socio-economic rights is limited resources. A declaration of rights as being human or socio-economic does not suffice for their realisation, instead, the development of equitable global, regional and national tax systems will be instrumental in achieving these rights and ultimately, the Millennium Development Goals and the Post 2015 development agenda.
 Waris and Kohonen, Linking Taxation to the Realisation of the Millenium Development Goals in Africa
http://eadi.org/gc2011/waris-109.pdf (accessed 20th May 2015)