E/C.12/IRQ/CO/4 10. The Committee recommends that the State party take effective measures to ensure institutional guarantees for the independence of the judiciary as a means of safeguarding the enjoyment of human rights, including economic, social and cultural rights. Corruption 11. The Committee notes the various measures adopted to curb corruption, including the national anti-corruption strategy (2010-2014) and the anti-corruption law, as well as the creation of the Anti-Corruption Committee in 2008. The Committee remains concerned, however, about the prevalence of corruption in the State party, which adversely impacts the effective enjoyment of Covenant rights. 12. The Committee recommends that the State party, as a matter of priority, address the root causes of corruption and effectively implement all anti-corruption policy and legislative measures in order to (a) effectively combat corruption and put an end to impunity related to corruption and (b) ensure that public affairs are conducted, in law and in practice, in a transparent manner. The State party should also guarantee protection of the human rights of those engaged in anti-corruption activities, in particular victims, whistle-blowers, witnesses and their lawyers, and that victims are duly informed about their right to denounce corruption before the competent anti-corruption bodies. Land disputes in the Kurdistan region 13. The Committee is concerned about the persistence of land disputes between Assyrians and the Kurdistan Regional Government, and that lands belonging to Assyrians were frequently expropriated for investment purposes. The Committee is also concerned that judicial decisions to return such lands to Assyrians were not systematically enforced (art. 1). 14. The Committee recommends that the State party take measures to resolve land disputes between Assyrians and Kurdistan Regional Government, and put an end to illegal expropriation of Assyrian lands without compensation or the provision of alternative accommodation. It also calls on the State party to ensure that judicial decisions ordering the return of lands to Assyrians are enforced. The Committee draws the State party’s attention to its general comment No. 7 (1997) on forced evictions. Maximum available resources 15. The Committee is concerned about the inadequate allocation of resources to key sectors covered by the Covenant, notably social protection, health and education (art. 2 (1)). 16. The Committee recommends that the State party gradually increase its national spending on social security, health and education, so as to achieve the progressive realization of economic, social and cultural rights in line with article 2 (1) of the Covenant. The Committee also recommends that the State party take measures to ensure that austerity measures already introduced in 2015 and envisaged for the future do not deprive disadvantaged and marginalized individuals and groups of the enjoyment of their economic, social and cultural rights. In this regard, the Committee refers the State party to the letter concerning austerity measures which was sent to all States parties to the Covenant by the Chair of the Committee on 16 May 2012. 3