E/C.12/MKD/CO/2-4 38. The Committee recommends that the State party ensure that the most disadvantaged and marginalized individuals are fully protected under its social security system. It also recommends that the State party streamline the application procedure for entitlement to social security benefits and increase the level of benefits to ensure an adequate standard of living and ensure their timely payment. It urges the State party to reverse the decision to apply retroactively the 2015 amendments to the Rulebook so as to ensure the access of all those affected to benefits. Domestic violence 39. The Committee welcomes the adoption of the Law on Prevention of and Protection against Domestic Violence. It remains concerned, however, that the Law and other relevant laws of the State party, including the Penal Code and the Law on Prevention of and Protection against Discrimination, do not ensure adequate protection to women victims of domestic violence and gender-based violence. It is also concerned at the low level of convictions and lenient punishment of the perpetrators and at the insufficient support provided for the victims of domestic violence, including shelters, legal aid and treatment for the physical and psychological effects of such violence. The Committee regrets the lack of data on domestic violence (art. 10). 40. The Committee recommends that the State party take measures to review the Law on Prevention of and Protection against Domestic Violence and other relevant laws in order to provide appropriate protection to all victims of domestic violence and gender-based violence with a view to preparing its ratification of the Council of Europe Convention on Preventing and Combating Violence against Women and Domestic Violence (Istanbul Convention). It also recommends that the State party intensify its efforts to enforce the Law by ensuring that all reported cases of domestic violence are investigated promptly, impartially and effectively and that the perpetrators are brought to justice, and that it provide adequate support to the victims of domestic violence by increasing the number of shelters and allocating sufficient funding for legal aid as well as physical and psychological treatment. It further recommends that the State party improve the LIRIKUS database on domestic violence. Poverty 41. The Committee is concerned that, despite the decrease in the poverty rate in recent years, almost a quarter of the population is still living in poverty and thus denied the right to an adequate standard of living. It is also concerned that income inequality continues to grow in the State party. While welcoming the lowering of the value added tax on essential consumer items, the Committee also regrets that the State party’s tax system, including the low level of the flat tax on personal and corporate income, is ineffective in reducing poverty and in ensuring appropriate redistribution of income (art. 11). 42. The Committee recommends that the State party intensify its efforts to combat poverty, including through the comprehensive analysis of the needs of the most disadvantaged and marginalized individuals and groups and the adoption of concrete and targeted measures to address them. Such measures could include effective measures to reduce income inequality among the population, including through reforms of the tax system and the social security system. The Committee draws the State party’s attention to its statement on poverty and the International Covenant on Economic, Social and Cultural Rights (E/C.12/2001/10). 8