A/HRC/38/40 J. The threat of populism to the principle of international solidarity 55. The Independent Expert recalls that several other special procedure mandate holders have in their past reports noted with concern the current trend of populism in several countries and regions around the world. 25 While the rise of populist movements is a complex phenomenon, research shows that the factors contributing to a climate conducive to increased acceptance of extremist ideologies include widespread concerns over the global financial and economic crisis, the rise in economic disparities within and between countries, criticism of the globalized economic system, the spread of terrorism, an impression of rising migration flows, and the dissemination of racist ideas. 56. The rise of populism poses significant challenges to vulnerable individuals and groups (in particular migrants, refugees and asylum seekers, persons of African descent, ethnic and religious minorities, and women and girls). These groups are often targeted by nationalist, xenophobic, misogynistic, homophobic and racist rhetoric as scapegoats for the economic hardship being experienced by those who target them. All too often, populist political parties try to gain support and attract voters by capitalizing on the fears of constituents over the financial burdens that may be imposed by migration, and profiting from all-too-often wrong perceptions that foreigners are overrepresented in crime, take resources and jobs away from nationals, pose a threat to national identity, or have religious practices that are incompatible with modern societies. Similarly, the rise in influence of populist ideology, in part through the activities of these anti-migrant and other such movements and groups, also jeopardizes the enjoyment of human rights-based international solidarity. This is because societies in which they operate and exert influence tend, over time, to become more nationalistic and to close themselves off from the principles of international cooperation, development assistance and international human rights law. 57. The Independent Expert intends to address the dangers and challenges of populism and their implications for the enjoyment or otherwise of the right to human rights-based international solidarity. He will analyse the causes of the rise and coming to power of these movements, underscore the responsibility of the State and its institutions as well as of political leaders, trade unions, the media, religious organizations and civil society in countering this worrying trend, and present examples of good practices and measures taken to counter this phenomenon as a way of enhancing the enjoyment of the right to human rights-based international solidarity. These good practices and measures could serve as guidance to Member States. K. Taxation and international solidarity 58. The Independent Expert is well aware that undue tax avoidance, tax evasion and tax havens tend to fundamentally contradict the principles of international solidarity. As such, they also tend to unduly impede the enjoyment of the rights of peoples and individuals to human rights-based international solidarity. These abusive taxation practices often deprive countries of revenue needed to fulfil their human rights obligations, to alleviate poverty, to redistribute wealth, to improve the administration of justice, to ensure accountability (in particular to victims of human rights violations), to build infrastructure, to create employment, and to provide social welfare, quality health services and education. 59. Several mandate holders, 26 as well as the Human Rights Council Advisory Committee,27 have outlined the negative effects of the tax abuses committed by domestic and transnational corporations, and the very significant direct and indirect socioeconomic 25 26 27 14 See, in particular, the reports of the Special Rapporteur on contemporary forms of racism, racial discrimination, xenophobia and related intolerance, on the implementation of the resolutions on combating glorification of Nazism, neo-Nazism and other practices that contribute to fuelling contemporary forms of racism, racial discrimination, xenophobia and related intolerance; the most recent reports are A/HRC/35/42 and A/72/291. See also A/HRC/34/57/Add.1 and A/HRC/35/29. See, in particular, A/71/286, A/HRC/28/60 and A/HRC/26/28. See A/HRC/36/52 and A/HRC/33/54.