A/HRC/43/45/Add.1 Annex Report of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, on his visit to the Plurinational State of Bolivia Contents Page I. Introduction ...................................................................................................................................... 3 II. Overview of the current context ....................................................................................................... 3 III. Sustainability of the revenue matrix ................................................................................................. 5 IV. Challenges ahead in guaranteeing the full realization of human rights ............................................ 8 A. Lack of progressivity in the tax system ................................................................................... 8 B. Informal economy .................................................................................................................... 9 C. Illicit financial flows ................................................................................................................ 11 D. Persistent gender inequality ..................................................................................................... 12 E. Lack of an adequate legal framework to prevent the negative impacts of infrastructure projects on human rights ................................................................................... 13 F. Insufficient and uneven distribution of revenue to subnational governments .......................... 14 G. Limited transparency and access to information ...................................................................... 15 H. Democracy, the rule of law and development .......................................................................... 16 Conclusions and recommendations .................................................................................................. 17 V. 2