between the financing needs of one State and the international support it may claim (and the form in which such support is provided) is even more strikingly illustrated by the obligation discussed above, to support poor countries' efforts to combat tax evasion and abusive tax practices by controlling corporations' practices and reforming tax secrecy laws.181 *** Although this Part has examined successively the royalties from the exploitation of natural resources, taxation and international financing as three major sources of public revenue, this remains a very incomplete list : the imposition of users' fees in the delivery of public services, and trade tariffs on the import or export of goods or services, should also have been considered in a more comprehensive effort to list such sources. Of all these sources of public revenue however, taxation should be seen as the most important. It is not necessarily so in purely quantitative terms : in some poor countries, revenues from trade tariffs are higher in volume than the taxes collected internally. But taxation creates a special bond between the State and its citizens, because it results in a strong incentive both for the State to use public revenue for the good of the population, and for the population to control the use of public finance.182 The reverse is true for the other sources of State revenue discussed above : as noted by Angus Deaton, where governments "are well funded by the sale of natural resources [...] they have no need to collect revenue from the population. Since he who pays the piper usually calls the tune, governments can use such revenues to maintain a system of cronies and patronage that has little interest in popular health or wellbeing. In extreme cases, particularly in Africa, foreign aid has been significant enough to act in this way too, providing governments with resources but undermining their incentives to spend them in the right way".183 This argument against foreign aid as a development tool already figured prominently in the pamphlets by William Easterly184 and Dambisa Moyo,185 published respectively in 2006 and 2009. These critiques tend to ignore that development aid, too, can be made more transparent and accountable to the populations.186 But taxation remains specific in that it requires an effort from the population itself, encouraging it to hold governments accountable for the results. VI. Spending Mobilizing domestic resources and calling on international support -- and being supported by international cooperation in seeking to mobilize domestic resources -- is one step towards complying with the duty to dedicate the "maximum available resources" to the fulfilment of economic, social and cultural rights. But it is a step that, though necessary, still remains insufficient. The other part of the equation is to define spending priorities, in the public budget, that aim at achieving the full realization of these rights. It is perhaps in this area that the need for guidance is most obvious. The sections below 181 See above, text corresponding to notes 133-150. See Ignacio Saiz, "Resourcing Rights: Combating Tax Injustice from a Human Rights Perspective", in Nolan, O’Connell & Harvey, Human Rights and Public Finance: Budgets and the Promotion of Economic and Social Rights, cited above (note 4): 77-104, at 83 (referring to the "accountability function" of taxation and citing on this point, in particular, Moore, "How Does Taxation Affect the Quality of Governance?", Institute of Development Studies Working Paper 280 (2007)). 183 Deaton, The Great Escape (cited above note 9), at 121. See also Saiz, "Resourcing Rights: Combating Tax Injustice from a Human Rights Perspective", cited above note 182, at 83. 184 William Easterly, The White Man's Burden. Why the West's Efforts to Aid the Rest Have Done So Much Ill and So Little Good (Penguin Books, 2006) 15-17 ("Feedback and Accountability"). 185 Dambisa Moyo, Dead Aid. Why aid is not working and how there is another way for Africa (Penguin Books reprint, 2010) 58 ("In most functioning and healthy economies, the middle class pays taxes in return for government accountability. Foreign aid short-circuits this link. Because the government's financial dependence on its citizens has been reduced, it owes its people nothing."). 186 See Report of the Special Rapporteur on the right to food, Olivier De Schutter, to the tenth session of the Human Rights Council, The role of development cooperation and food aid in realizing the right to adequate food: moving from charity to obligation (A/HRC/10/5) (11 February 2009), para. 26 ("A human rights framework requires that we deepen the principles of ownership, alignment and mutual accountability, by shifting our attention to the role of national parliaments, civil society organizations, and the ultimate beneficiaries of aid - the rights-holders - in the implementation and evaluation of foreign aid. It is this triangulation, away from a purely bilateral relationship between Governments, which the adoption of a human rights framework requires"). 182 38