A/HRC/26/28 21. Many human rights treaties emphasize the right to participation.19 In particular, article 25 of the International Covenant on Civil and Political Rights includes the right of all people to take part in the conduct of public affairs, a right that covers all aspects of public administration and the formulation and implementation of policy at international, national, regional and local levels.20 Effective and meaningful participation is in turn dependent on the right to seek, receive and impart information.21 22. Decision-making processes regarding tax and public revenues must therefore be based on full transparency and the broadest possible national dialogue, with effective and meaningful participation of civil society and those who will be directly affected by such policies, including people living in poverty. 22 Fiscal policies should be subjected to the scrutiny of the population during design, implementation and evaluation stages, with the various interests transparently identified. This will require capacity-building and fostering fiscal literacy in the population. The population should have access to all relevant information in an accessible and understandable format,23 and inclusive mechanisms should be put in place to ensure that they are actively engaged in devising the most appropriate policy options.24 Owing to the asymmetries of power, expertise and interests in this debate, specific measures should be taken to ensure equal access and opportunities to participate, particularly for people living in poverty.25 23. To ensure accountability, fiscal policies, including, for example, tax incentives granted to foreign investors, should be open to judicial oversight, while public officials should be accountable for decisions that endanger the enjoyment of human rights. Accessible mechanisms for complaints and redress should also be put in place. D. Specific obligations with regard to economic, social and cultural rights 24. Although obligations with regard to economic, social and cultural rights are primarily enshrined in the International Covenant on Economic, Social and Cultural Rights, provisions regarding such rights are also included in the Convention on the Rights of the Child, the Convention on the Elimination of All Forms of Discrimination against Women and the Convention on the Rights of Persons with Disabilities. 25. States must devote the “maximum available resources” to ensure the progressive realization of all economic, social and cultural rights as expeditiously and effectively as possible,26 even during times of severe resource constraints, whether caused by a process of adjustment, economic recession or other factors.27 This principle should guide the State’s decisions and priorities in generating, mobilizing and allocating resources in order to permit the realization of human rights. The obligation of progressive realization independent of 19 20 21 22 23 24 25 26 27 See A/HRC/23/36. See Human Rights Committee general comment No. 25 (CCPR/C/21/Rev.1/Add.7). Universal Declaration of Human Rights, art. 19; International Covenant on Civil and Political Rights, art. 19. See A/HRC/17/34/Add.2, paras. 36-38. Human Rights Committee general comment No. 34 (CCPR/C/GC/34), para. 19. A/HRC/23/36. Idem. International Covenant on Economic, Social and Cultural Rights,art. 2, para. 1. See also the Convention on the Rights of the Child, art. 4, and the Convention on the Rights of Persons with Disabilities, art. 4, para. 2. Official Records of the Economic and Social Council, 1991, Supplement No. 3 (E/1991/23), annex III, Committee on Economic, Social and Cultural Rights, general comment No. 3. 7