A/HRC/23/54 Participants emphasized the potential of innovative sources of financing for development, including South–South cooperation and financial transaction taxes, and called for measures to promote international tax cooperation, combat tax evasion, prevent the flow of illicit funds and combat corruption. The right to development offers a development paradigm which can meet the challenges of a globalized and multipolar world facing multiple crises, and a framework in which to address gaps and failures in responsibility, accountability and regulation in both national and global governance. B. Recommendations 69. States, international organizations and other development actors should act to promote people-centred development aimed at improved human well-being by making human rights, including the right to development, the basis of development. 70. States and all other stakeholders must act together for the promotion of sustained, inclusive and equitable development, good governance and participation at all levels of decision-making, a national and international enabling environment for development, and an accommodating macroeconomic framework. This must include the reform of international institutions, particularly in the economic field, to promote the democratic representation of developing States, civil society and marginalized groups. 71. Economic and social policies must recognize women as individual rights holders and not just as members of a family, household or group, and their marital status should not have an impact on their entitlements. Women should be engaged in decision-making processes at all levels that impact their lives, including in post-war development and peacebuilding efforts. The lively engagement of young and old people should also be supported in order to promote solidarity through the active participation of all persons in society. 72. Development policies must address discrimination and systemic and structural inequalities, and steps must be taken to engage marginalized or underrepresented groups and peoples in decisions that affect them. 73. Effective actions should be taken to mitigate the damages caused by the global crisis and prevent its repetition, including by strengthening the social safety net, restructuring the banking system and improving global financial governance. 74. In order to promote the coherent mobilization of all resources for development, States should establish an international arbitration mechanism to resolve excessive debts, and they should transform the Committee of Experts on International Cooperation in Tax Matters into an intergovernmental body that can make decisions and issue action-oriented resolutions, cooperate to restore illicit financial flows to States of origin and promote equitable and efficient tax systems, including through the adoption of financial transaction taxes to fund development priorities. 75. States should promote genuine participatory development by, inter alia, improving access to microcredit, information, education, decent employment and justice, and encouraging social movements and community-level development. The Social Forum should continue to devote particular attention to the rights of potentially marginalized or underrepresented groups such as women, children and youth, minorities, indigenous peoples, persons with disabilities and older persons, including through discussion of sustainable livelihoods. 19