Human rights play an integral role in State revenue sourcing and taxation. The relevance of these ideas is twofold: first, to reinforce a State’s obligation to enact legislative measures and other regulations for the realisation of treaty rights. Second, to recommend that a foundation or premise whereby individuals are duty bound to pay taxes when necessary. One of the overarching aims or themes in the African Charter on Human and Peoples Rights is hereby explored: ‘to work to the best of his ability and competence, and to pay taxes imposed by law in the interest of the society.’ Additionally, States are obligated to protect human rights under Customary International Law and international human rights treaties. These treaties and customs ensure that States enact legislations that guarantee the enjoyment of rights and freedoms of citizens.