A/66/269 B. National legal framework for financing basic education 21. It is incumbent upon States to incorporate in domestic law their international obligations to finance education. Provisions for public funding of education in a country’s constitution, national legislation and educational policies are crucial to give effect to obligations relating to the realization of the right to education. The Special Rapporteur considers that the adoption of a national legal framework for financing education indicates the importance and priority given to the right to education. 22. Through law reforms promoted in the context of the Education for All process, one can witness the emergence of the right to basic education in continuum with the right to primary education in national legal frameworks. As a result, States recognize their duty to guarantee universal access to basic education. The 2009 Commonwealth Heads of Government Meeting, for example, called on all Commonwealth countries to commit further resources to basic education. 25 1. Constitutional provisions 23. Constitutional provisions on financing education provide a firm basis for developing national legislation and education policies. Such provisions exist in several countries that have different criteria for determining minimum levels of investment in education. 24. Some constitutions establish a minimum level of resources that must be committed to education as a proportion of tax revenues. The Constitution of Brazil provides in article 212 that “the Union shall apply annually not less than 18 per cent of its tax revenues, and the States, the Federal District, and Counties at least 25 per cent of the tax revenues, including revenues resulting from transfers, for the maintenance and development of education”. 25. Other constitutions establish a minimal share for education in the overall national budget. The Constitution of Indonesia, as revised in 2002, establishes in article 31 (4) that the State shall prioritize the budget for education to a minimum of 20 per cent of the State budget and of the regional budgets to fulfil the needs of implementation of national education. 26. Other constitutions use the national gross domestic product (GDP) to calculate the minimum support required for education. The 2008 Constitution of Ecuador provides that public expenditure for education shall be 6 per cent of GDP. The 1997 Constitution of Costa Rica contains similar provisions. 27. Finally, other constitutions lay down the obligation to prioritize investment in education. The Constitution of Ethiopia provides that “the State has the obligation to allocate ever increasing resources to provide to the public health, education and other social services” (art. 41 (4)). Similarly, the Constitutions of the Philippines and of Viet Nam provide that the State shall give priority investment to education. __________________ 25 8 Communiqué of the Commonwealth Heads of Government Meeting, held in Trinidad and Tobago from 27 to 29 November 2009, para. 89. 11-44589