id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-3010	Mishyna, Natalia	LOCAL DEMOCRACY AND HUMAN RIGHTS IN THE COUNCIL OF EUROPE: RECONSIDERING THE PRINCIPLE OF SUBSIDIARITY (WITH REFERENCE TO TAXATION)	2025	6	.pdf	application/pdf	4003	239	42	The findings show that combining human rights law with the SDGs increases local democratic legitimacy and policy coherence. While the Council of Europe (CoE) does not have the authority to harmonise tax policy across member states, a role that falls under the remit of the European Union, the European Court of Human Rights (ECtHR) frequently adjudicates on tax-related complaints under the auspices of human rights law.	cache/issue-3010.pdf	txt/issue-3010.txt