committed to "enhancing revenue administration through modernized, progressive tax systems, improved tax policy and more efficient tax collection".138 They pledged to "work to improve the fairness, transparency, efficiency and effectiveness of [their] tax systems, including by broadening the tax base and continuing efforts to integrate the informal sector into the formal economy in line with country circumstances". 139 Though not explicitly defined as a human rights requirement, these commitments should be seen as a component of the duty of progressive realization. To effectively combat tax evasion, a strengthening of tax administration (by dedicating sufficient personnel and resources to combating tax evasion) would be required.140 The High-Level Panel on Illicit Financial Flows from Africa established under the auspices of the African Union and the United Nations Economic Commission for Africa recommended in this regard, in particular, "developing the required capacities, establishing or strengthening necessary institutions including transfer pricing units, and providing resources for the effective functioning of these institutions", and "holding multinationals accountable for fraudulent practices by setting up requirements for their transfer of funds and business practices".141 This should also be treated as a priority since the failure to effectively address tax evasion has regressive impacts, disproportionately affecting the poor: High net-worth individuals and large corporations [...] have a far greater ability to evade taxes as they are able to pay tax advisers, lawyers and accountants (who may sometimes provide inappropriate advice and assistance) and to open undeclared foreign bank accounts in low-tax jurisdictions. Tax abuse by corporations and high net-worth individuals forces Governments to raise revenue from other sources: often regressive taxes, the burden of which falls hardest on the poor. Therefore, if States do not tackle tax abuse, they are likely to be disproportionately benefiting wealthy individuals to the detriment of the most disadvantaged. Monitoring, preventing and punishing abuse is therefore essential in order to comply with human rights principles and improve the distributive effects of tax systems.142 Combating illicit financial flows is therefore a human rights issue. Indeed, recognizing that “illicit capital flight undermines the capacity of State Parties to implement the African Charter on Human and Peoples’ Rights and to attain the Millennium Development Goals”, the African Commission on Human and Peoples’ Rights has called upon States parties to the African Charter on Human and Peoples’ Rights “to examine their national tax laws and policies towards preventing illicit capital flight in Africa”.143 Strengthening domestic institutions tasked with combating tax evasion will not suffice, however. This is one area in which such efforts shall only be fully effective if supported by international assistance, as gradually strengthened by the recognition of extraterritorial human rights obligations. As noted by the Special Rapporteur on Extreme Poverty and Human Rights : "Individual countries, in particular low-income countries, are severely constrained in the measures that they alone can take against tax abuse. Illicit financial flows are international in nature and therefore beyond the capacity of one State alone to tackle. The availability of offshore financial centres (tax havens) that offer low or no taxes and secrecy is a major factor."144 This is made increasingly explicit by United Nations human rights treaty bodies. Thus, the Committee on Economic, Social and Cultural Rights noted in Concluding Observations related to the United Kingdom that "financial secrecy legislation [allowing its Overseas Territories and Crown Dependencies to prosper as tax havens] and permissive rules on corporate tax are affecting the ability of the State party, as well other States, to meet their obligation to mobilize the 138 Outcome document adopted at the Third Internatinal Conference on Financing for Development (Addis Ababa, Ethiopia, 13–16 July 2015) and endorsed by the General Assembly in its resolution 69/313 of 27 July 2015, para. 22. 139 Id. 140 Report of the Special Rapporteur on extreme poverty and human rights, Magdalena Sepulveda Carmona, presented at the 26th session of the Human Rights Council (A/HRC/26/28) (22 May 2014), para. 57. 141 High-Level Panel on Illicit Financial Flows from Africa, Illicit Financial Flows (2014), at 66. 142 Id., para. 60. 143 Resolution adopted by the Commission at its 53rd ordinary session, 23 April 2013. 144 Report of the Special Rapporteur on extreme poverty and human rights, Magdalena Sepulveda Carmona, presented at the 26th session of the Human Rights Council (A/HRC/26/28) (22 May 2014), para. 61. 31