A/HRC/42/38 guidelines recommend alternative methods of mobilizing national and international resources. Moreover, they also identify non-financial resources to be mobilized. 55. The practical recommendations set out below relate to mobilizing resources for development programmes that are inclusive and sustainable. National level 56. States should implement effective economic and social reforms to ensure that the benefits of growth are equitably distributed to all segments of the population and to reduce inequalities. Communities whose resources are taken or put at risk by national or regional development projects must be adequately compensated. 57. States should put in place gender equality and social protection policies. Governments should pay particular attention to unpaid care work, devising economic policies and national accounting methods that enable the redistribution of care work and address the disproportionate impact that this kind of work has on women’s development. States should recognize and formalize care work by remunerating those who take on the caring function and providing proper training in that regard. 58. States should promote human rights-driven budgeting, including budgeting that specifically promotes gender equality and other forms of equality. 59. States should move away from “financializing” social policies, that is, turning social services into profit-generating opportunities. There is a need to reverse the trend of privatizing social services, such as health care and education, which are the primary responsibility of States under international human rights law. 60. States should guarantee social protection floors and welfare, even in times of economic and financial crisis, in line with the Social Protection Floors Recommendation, 2012 (No. 202), of the International Labour Organization. 61. States should guarantee that communities are meaningfully involved in setting the terms for – and sharing the benefits of – all development ventures, including public-private partnerships. They should ensure that civil society plays a role in measuring the success of public-private partnerships, evaluating partnerships based on services delivered to the public and ensuring conformity with existing norms and obligations. 62. Governments should conduct human rights impact assessments before taking decisions about reducing public expenditure. States should avoid austerity measures and public spending choices that would reverse progress on universal social protection and delivery of public goods and services, undertaking such measures only when all alternative resourcing options have been exhausted. 63. States should prioritize the use of domestic resources for development over the servicing of international debt. 64. Governments should mobilize domestic resources for development by: retaining State resources, including land; strengthening tax collection capabilities; implementing fairer, more transparent and progressive tax policies; 4 countering corruption; asking the private sector to pay its fair share; and ending illicit financial flows that direct resources out of countries. 65. In order to enhance accountability in the private sector, tax authorities should publish the taxation rates and revenues generated by major economic actors. Fiscal authorities should have a legal obligation to monitor the taxation of major economic operators and publish accessible information in that regard. 66. States should provide transparent access to information about public financing, tax collection and oversight processes. 4 OHCHR, “The right to development and taxation”. 9