A/HRC/33/31 Annex I Key messages on human rights and financing for development of the Office of the United Nations High Commissioner for Human Rights 1. The following obligations and responsibilities should be reflected in efforts to finance development in order to foster policy coherence and to ensure equitable, inclusive development that benefits all persons without discrimination. To expend maximum available resources 2. Under core human rights treaties, States acting individually and collectively, are obligated to mobilize and allocate the maximum available resources for the progressive realization of economic, social and cultural rights, as well as the advancement of civil and political rights and the right to development. To eradicate poverty, achieve the Sustainable Development Goals and fulfil their human rights commitments, States must endorse a financing framework that equals these ambitions. To mobilize the unprecedented amount of resources needed for the implementation of the 2030 Agenda for Sustainable Development, all stakeholders will need to effectively mobilize all available resources, including through new and innovative sources of finance (such as financial transaction taxes and carbon taxes) that are additional to traditional official development assistance (ODA), predictable and stable, and distribute global income to reduce inequalities. International cooperation 3. States have committed to international cooperation for the realization of human rights. Meeting existing ODA commitments fully and in a timely manner will be critical to achieve the goal of ending extreme poverty by 2030 and represents one key step towards the fulfilment of State human rights commitments to mobilize maximum available resources for the promotion, protection and fulfilment of human rights. Pursuant to relevant human rights principles, ODA should be effective and transparent, it should be administered through participatory and accountable processes, and it should be targeted towards the people and groups most in need, including within those States where the ability to mobilize domestic resources is weakest. To ensure participatory, human rights-based development 4. National Governments bear the primary responsibility for development in their own countries. National financing strategies, fiscal policies, tax systems, subsidies, development plans, and budgets should benefit the poorest and most marginalized and be the product of transparent and participatory processes. Effective governance for sustainable development demands that public institutions in all countries and at all levels conform to international human rights standards and principles and thus that they be non-discriminatory, inclusive, participatory and accountable to people. Laws and institutions must protect human rights under the rule of law, including in the economic sphere. To create an international order in which all human rights can be realized 5. All countries bear responsibilities for international cooperation and to create an enabling international environment for development. The new global partnership for sustainable development must tackle global inequities, including in trade, finance and investment, as well as combating corruption, illicit flows of funds, trade mispricing and tax evasion. 12