E/C.12/DOM/CO/4 spending are very low in relation to the State party’s level of development and that the tax system cannot be used to reduce the high level of inequality because it essentially relies on indirect taxes and provides for many unjustified exemptions. The Committee finds it regrettable that insufficient disaggregated information has been provided on social spending (art. 2 (1)). 18. The Committee recommends that the State party strengthen its efforts to ensure that its tax policy is effective, progressive and socially just with a view to combating economic inequalities and increasing the availability of resources for the realization of economic, social and cultural rights. The Committee urges the State party to make a determined effort to combat tax evasion and tax fraud. It also recommends that both fiscal policy reforms and budget allocation procedures be conducted in a transparent and participatory manner. Legal framework for combating discrimination 19. The Committee finds it regrettable that the State party does not have a comprehensive legal framework for combating discrimination, although it welcomes the commitment made by the delegation to give priority to the discussion of the bill on equality and non-discrimination drafted by the National HIV/AIDS Council (art. 2). 20. The Committee recommends that the State party expedite the discussion and adoption of the bill on equality and non-discrimination, which should guarantee effective protection against discrimination and, inter alia: (a) Explicitly include all the prohibited grounds of discrimination listed in article 2 of the Covenant, bearing in mind the Committee’s general comment No. 20 (2009) on non-discrimination and economic, social and cultural rights; (b) Define direct and indirect discrimination in a manner that is conducive to the fulfilment of the obligations incumbent upon the State party; (c) Prohibit discrimination in both the public and the private spheres; (d) Incorporate provisions under which redress is to be granted in cases of discrimination, including through judicial and administrative procedures. Discrimination against persons of Haitian origin 21. The Committee finds it regrettable that the State party has not acted upon its previous recommendation on this subject (E/C.12/DOM/CO/3, para. 11) and remains concerned over the continued discrimination faced by Haitians and persons of Haitian descent in the State party. Moreover, the Committee finds it regrettable that, pursuant to Constitutional Court ruling TC/0168/13, persons of Haitian descent who were born in the State party and have lived there for decades have retroactively been deprived of their nationality. While noting the adoption of Act No. 169/14, which establishes a regime for the regularization and naturalization of the persons affected by the ruling, the Committee is concerned that a significant number of persons of Haitian descent are stateless, which limits their effective exercise of their economic, social and cultural rights (art. 2). 22. In the light of its previous recommendation on the subject (E/C.12/DOM/CO/3, para. 11), the Committee urges the State party to: (a) Adopt all necessary legislative and administrative measures to combat all forms of discrimination that cause or perpetuate formal or de facto discrimination against Haitians and Dominicans of Haitian descent; (b) Adopt such measures as may be necessary to ensure that ruling TC/0168/13 ceases to have any legal effect and ceases to result in the deprivation of 4 GE.16-18306