E/C.12/HND/CO/2 necessary to ensure transparency in government, both under the law and in practice, and effectively combat corruption and impunity in the public sector. Fiscal policy and investment in social spending 19. The Committee is concerned that, the recent reforms notwithstanding, the State party’s tax policy is not contributing enough to reducing poverty by closing the large inequality gap and that it hinders its ability to collect sufficient revenue to ensure the progressive realization of economic, social and cultural rights. The Committee finds it regrettable that no detailed information was provided on budget allocations to the education, health, housing and social security sectors that would make it possible to evaluate compliance with the requirement for maximum use of available resources (art. 2 (1)). The Committee is similarly concerned by illicit monetary flows and tax evasion and fraud in the State party. 20. The Committee recommends that the State party ensure that the tax code which is being drafted include a tax policy that is progressive and socially just with a view to increasing the funding available to be allocated for the realization of economic, social and cultural rights. The Committee further recommends that the drafting of the new code and the allocation of budget funds both be done in a way that is transparent and participatory. The Committee requests the State party to provide information in its next periodic report on the annual allocation of resources for the implementation of economic, social and cultural rights. The Committee urges the State party to take rigorous measures to combat illicit monetary flows and tax evasion and fraud. Discrimination 21. The Committee is concerned that the State party does not yet have a comprehensive anti-discrimination framework reflecting all the criteria stipulated in the Covenant. It is further concerned by the lack of comprehensive and effective measures for fighting discrimination against indigenous peoples, Hondurans of African descent and persons living with HIV/AIDS and discrimination on grounds of sexual orientation or gender identity (art. 2). 22. The Committee recommends that the State party expedite the adoption of comprehensive anti-discrimination legislation that ensures adequate protection against discrimination consistent with article 2 of the Covenant, bearing in mind as well the Committee’s general comment No. 20 (2009) on non-discrimination in economic, social and cultural rights, and that in particular it should: (a) Explicitly include all the prohibited grounds for discrimination listed in article 2 of the Covenant and in the Committee’s general comment No. 20 (2009); (b) Eliminate from its domestic legal order any provision that might be discriminatory on grounds of sexual orientation or gender identity or impede the full enjoyment of economic, social and cultural rights by lesbian, gay, bisexual or transgender persons; (c) Define direct and indirect discrimination in a manner that is consistent with its obligations under the Covenant; (d) Prohibit discrimination in both the public and the private spheres; (e) Implement effective legal and administrative arrangements to provide protection against discrimination, including by establishing provisions that allow for reparation in cases of discrimination; GE.16-11828 5