A/HRC/37/53 negotiate for land, develop city-wide plans, provide infrastructure and manage all aspects of upgrading projects.33 71. Indigenous peoples’ right to culturally appropriate housing has frequently been violated because they have been denied participation and control over the design and production of their own housing. In Chile, for example, even something as simple as ensuring that doors face the sunrise, essential for any Mapuche home, has been neglected in housing built for those communities. New social housing architecture in Chile has incorporated design inspired by the Mapuche “ruka” dwellings, made from tree trunks and branches.34 72. Participation in housing strategies may also lead to more effective engagement in democratic politics. In the run-up to the 2017 gubernatorial elections in Jakarta, civil society negotiated a “political contract” with one of the candidates that included a demand for a human rights-based housing strategy inclusive of urban plans to regularize “kampungs” (informal settlements) and an affordable housing programme. Many voters turned out from the kampungs to support the candidate and the contract is being implemented. E. Principle 5: accountable budgeting and tax justice 73. Strategies will not be successful if governments fail to allocate reasonable budgets and resources for their implementation. Housing strategies must include both short- and long-term commitments of adequate resources. 74. Budgeting for housing strategies should comply with the standard of “maximum of available resources” and “all appropriate means”, as in article 2 (1) of the Covenant. Accountability to this standard includes an obligation to make reasonable expenditures to address housing need and an obligation to secure available resources through reasonable taxation and other measures. 75. Gender-responsive budgeting processes should be put in place whereby national and local budgets are analysed in terms of their differing impacts on the housing experiences of women and fiscal decisions are taken that promote women’s housing equality. 76. Participatory budgeting processes can play an important role in ensuring a focus on human rights standards, ensuring that adequate resources are allocated to meet stated goals and timelines and due consideration is given to the needs of marginalized groups. 77. Strategies must ensure that sufficient funds, taxation provisions or other means of securing resources are made available to local and subnational governments where they are allocated housing responsibilities. 78. Strategies must commit to addressing tax avoidance and loopholes in the housing and real estate sectors. Tax avoidance in housing systems constitutes a massive loss of revenue that should be made available for realizing the right to housing. 79. Housing strategies should commit to carrying out the necessary taxation reforms to ensure that taxation promotes rather than undermines the fulfilment of the right to housing. For example, speculators and investors in luxury housing should be subjected to higher taxes and profits made by private owners resulting from rezoning or from public investment in infrastructure should be recovered and directed towards public purposes. Other tax 33 34 12 See N. Castanas et al., “Leave no one behind” (working paper, December 2016). Available from http://www.achr.net/upload/downloads/file_12012017132717.pdf. See article by M. Ayenao Lagos, available in Spanish only from http://revistaplaneo.uc.cl/wpcontent/uploads/Artículo_Margarita_Ayenao.pdf. See also article dated 10 December 2013 on ruka dwellings, available from https://www.archdaily.com/456299/ruca-dwellings-undurraga-devesarquitectos.