E/C.12/PAK/CO/1 Paris Principles and that sufficient funding is allocated for its effective functioning. It also encourages the Commission to seek accreditation from the Global Alliance of National Human Rights Institutions. Human rights defenders 13. The Committee is deeply concerned at repeated reports of abduction, killings and intimidation of human rights defenders, particularly those fighting for economic, social and cultural rights, allegedly committed in some cases by State agents, including members of military intelligence services. 14. The Committee urges that the State party make every effort to protect human rights defenders from abduction, killings and intimidation; promptly and thoroughly investigate all reported cases of harassment, disappearance and killing of human rights defenders and bring the perpetrators to justice; and take all measures necessary to ensure a safe and favourable environment for human rights defenders and civil society actors. The Committee draws the attention of the State party to its statement on human rights defenders and economic, social and cultural rights (E/C.12/2016/2). Maximum available resources 15. The Committee is concerned at the very low level of public funding allocated to areas relating to Covenant rights, particularly employment, social security, housing, water and sanitation, health and education, which cannot be justified by the high levels of defence expenditure. It is also concerned that a large portion of the funding allocated for education remains unspent in some provinces. Furthermore, it is concerned that the tax-to-gross domestic product ratio of Pakistan is very low and that the tax regime of the State party, characterized by a limited tax base, a non-progressive tax system and a heavy reliance on indirect taxes, may not be effective in significantly increasing spending on Covenant rights (art. 2 (1)). 16. The Committee calls upon the State party to take all measures necessary to substantially increase the level of public funding, at both the national and provincial levels, to ensure the progressive realization of economic, social and cultural rights. It also recommends that the State party review its tax regime with a view to increasing its tax revenue and ensuring that it does not put a disproportionate burden on persons belonging to low-income segments but contributes to the redistribution of income and wealth. It further recommends that the State party put into place mechanisms to ensure that funds allocated to areas relevant to Covenant rights are spent in a timely, effective and transparent manner. Corruption 17. The Committee is concerned, despite the measures taken by the State party to combat corruption, at the prevalence and magnitude of corruption cases involving highlevel officials (art. 2 (1)). 18. The Committee recommends that the State party: (a) Strengthen the mechanisms and procedures for combating corruption at the federal and provincial levels; (b) Ensure the effective investigation of all cases of corruption and the prosecution of those responsible; (c) Ensure the effective protection of victims of corruption and their lawyers, anti-corruption activists, whistle-blowers and witnesses; (d) Enhance anti-corruption education and awareness-raising of public officials and the general public. 3