A/HRC/36/23 international cooperation to combat illicit financial flows and tax avoidance strategies that exploit gaps and inconsistent tax rules. In mobilizing resources for development through partnerships with the private sector, full consideration should be given to relevant human rights instruments and standards, including the Guiding Principles on Business and Human Rights. Such consideration could usefully inform negotiations on a legally binding instrument to effectively regulate the activities of transnational corporations and other business enterprises. 49 52. A fair and progressive system of taxation will help mitigate global inequalities while liberating more resources and policy space for effective development programmes. Just and equitable collection of taxes is essential to realizing the right to development. Progressive tax reforms could tackle tax avoidance and evasion by companies and wealthy individuals who make use of tax havens. These steps will help release resources and improve the transparency and accountability of financial flows, and rectify any unlawful activity and redistribute the benefits to people in need. 50 53. Reform of international trade and investment through the incorporation of human rights and environmental protections to prevent their adverse effects and distribute their benefits fairly will enhance implementation of the right to development. Human rights impact assessments that collect disaggregated data need to be carried out in relation to all trade deals and should address their impacts on the enjoyment of all rights.51 54. Developing countries faced with severe debt burdens must have a voice and the ability to preserve their national sovereignty when structural adjustment programmes and similar economic reforms are imposed on them by international institutions. Their right to full and complete sovereignty over all their natural wealth and resources must be protected. Measures must be adopted to insulate basic needs, such as food security, from global market price fluctuations.52 55. The public sector must be revitalized to create policy space for development and ensure social protection for the poor. Privatization of health, education, social security, water, and personal liberty and security services must not take place at the expense of equitable access to these services and the protection of human rights, and should be subject to human rights impact assessments. 53 56. The principles of equity and common but differentiated responsibilities are critical to implementing and realizing the right to development in the context of the inequitable distribution of wealth and power between developing and developed countries. The international community should address the modalities relating to financing for development and States should meet their ODA commitments in order to help those in need and sustain efforts to end poverty by 2030.54 57. Economic growth and development are not ends in themselves but means to realize human rights. The success of development cannot be measured by economic factors alone. The right to development provides a performance standard for assessing comprehensive development, which must be sustainable, with due regard for consumption and production patterns, the use and transfer of environmentally friendly technologies and the production of clean energy. It also requires active, free and meaningful participation of the entire population in the development process and fair distribution of the benefits of development, 55 which in turn call for enhanced democratic space to increase civil society involvement in all relevant forums and processes within the scope of the right to development, both locally and globally. 49 50 51 52 53 54 55 This corresponds to Sustainable Development Goals 8 and 17. This corresponds to Sustainable Development Goals 1, 8, 10 and 17. This corresponds to Sustainable Development Goals 1, 10, 12, 13, 14, 15 and 17. This corresponds to Sustainable Development Goals 1, 8 and 10. This corresponds to Sustainable Development Goals 1, 2, 3, 4, 6 and 16. This corresponds to Sustainable Development Goals 1, 10 and 17. This corresponds to Sustainable Development Goals 1, 7, 8, 9, 10, 12, 13, 14, 15 and 16. 13