A/HRC/42/29
implementation of the right to development 26 and the contributions of international experts
and from international human rights mechanisms, including the universal periodic review,
treaty bodies and special procedure mandate holders.
A.
Finance
Target 17.1 – domestic resource mobilization
32.
The collection of taxes is critical for the fulfilment of a State’s obligation, in
accordance with article 2 (1) of the International Covenant on Economic, Social and
Cultural Rights, to take steps to the maximum of its available resources, with a view to
achieving progressively the full realization of economic, social and cultural rights. 27 Thus,
taxation is an important source of revenue for the government expenditures devoted to
ensuring access to basic services for all, including the poor and disadvantaged groups that
face discrimination.
33.
Illicit financial flows, including trade mispricing and trade misinvoicing, represent
one of the major challenges to tax collection in developing countries.28 Furthermore, tax
havens undermine the capacity of countries, especially developing countries, to mobilize
resources from taxes. Countries reliant on the taxation of imports and exports to mobilize
resources are particularly affected. It is estimated that Africa lost tens of billions of dollars
per year in illicit financial flows between 1970 and 2008.29 The Committee on the
Elimination of Discrimination against Women has expressed concern about one State
party’s financial secrecy policies and rules on corporate reporting and taxation having a
potentially negative impact on the ability of other States, in particular those already short of
revenue, to mobilize the maximum available resources for the fulfilment of women’s
rights.30 OHCHR advocates for the integration of human rights principles and guidelines in
relation to the repatriation of stolen assets, and experts have recommended measures to
curb illicit financial flows in a manner conducive to the enjoyment of the right to
development and all human rights.31
Target 17.2 – official development assistance
34.
In contrast to the growing trend of the past decade, official development assistance
flows fell by 2.7 per cent in 2018.32 On average, member States of the Development
Assistance Committee of the Organization for Economic Cooperation and Development fell
short of the United Nations target of 0.7 per cent of gross national income in 2017,
providing on aggregate 0.31 per cent of gross national income.33 On a cash-flow basis,
between 2017 and 2018, net bilateral official development assistance by Development
Assistance Committee members to least developed countries fell by 2.7 per cent in real
terms and such assistance to African countries fell by 4 per cent .34 These trends, coupled
26
27
28
29
30
31
32
33
34
8
A/HRC/15/WG.2/TF/2/Add.1 and Corr.1.
See also Committee on Economic, Social and Cultural Rights, general comment No. 24 (2017) on
State obligations under the International Covenant on Economic, Social and Cultural Rights in the
context of business activities, paras. 23 and 37.
A/HRC/39/56, paras. 44–45. See also the following papers, submitted to the Working Group on the
Right to Development at its nineteenth session: Bhumika Muchhala, “The right to development and
illicit financial flows: realizing the Sustainable Development Goals and financing for development”,
paras. 8–14; and Olivier De Schutter, “The international dimensions of the right to development: a
fresh start towards improving accountability”, paras. 73–78.
Track it! Stop It! Get it! Illicit Financial Flows, report commissioned by the Conference of Ministers
of Finance, Planning and Economic Development.
CEDAW/C/CHE/CO/4-5 and Corr.1, para. 40 (c).
A/HRC/31/61; A/HRC/25/52, para. 50; A/HRC/26/28 and Corr.1, paras.79–82; A/HRC/28/60 and
Corr.1, para. 77.
See https://developmentfinance.un.org/sites/developmentfinance.un.org/files/FSDR%
202019%20ODA%20Data%20Update_April%202019.pdf.
See https://public.tableau.com/profile/thielemans.v#!/vizhome/AidAtAGlance/DACmembers.
E/2019/68, para. 38.
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