E/C.12/GTM/CO/3 Allocation of public resources 8. The Committee notes with concern that, despite the adoption of the reform of the tax law in 2012, tax collection is still insufficient and considerably limits the resources available for economic, social and cultural rights. The Committee is also concerned about the persistence of mechanisms whereby certain economic sectors, such as the mining and maquila (in-bond manufacture) sectors, enjoy tax privileges (art. 2). The Committee urges the State party to pursue a tax policy that is adequate, progressive and socially equitable and which improves tax collection so as to ensure resources sufficient for implementing economic, social and cultural rights. The Committee also recommends that any tax reform and resource allocation plan are conducted in a manner that is transparent and participative. Non-discrimination 9. The Committee takes note of the establishment of the office of the Ombudsman for sexual diversity. However, it regrets the persistence of discrimination against individuals in terms of employment, housing, access to education and health care on grounds of sexual orientation (art. 2). The Committee recommends that the State party adopt measures, and in particular awareness-raising measures, to ensure that lesbian, gay, bisexual and transgender persons (LGBT) are not discriminated against on account of their sexual orientation or gender identity. Gender-based violence 10. The Committee takes note of the establishment of the courts and tribunals specialized in dealing with femicide and other forms of violence against women. However, it regrets the persistence of the climate of impunity and fear among victims with regard to reporting cases of violence against women. The Committee reiterates its concern regarding the high rates of violence against women, and in particular domestic violence (see E/C.12/1/Add.93, para. 39) (arts. 2, 3 and 10). The Committee recommends that the State party continue to raise awareness among the population regarding the criminal nature of domestic violence and bring those responsible before the courts. It also recommends that the State party strengthen and expand legal counselling programmes by allocating the necessary resources to the courts and tribunals dealing with femicide and other forms of violence against women. Equal treatment for men and women 11. The Committee regrets that in spite of the amendments made to legislation to ensure equality between men and women, in practice inequalities between men and women still persist, in part as a consequence of the deeply rooted stereotypes relating to the role of women in society and the family. The Committee also notes with concern the disadvantaged situation of indigenous women, in particular as regards the right to education, health, employment and landownership (arts. 3 and 7). The Committee refers to its general comment No. 16 (2005) on the equal right of men and women to the enjoyment of all economic, social and cultural rights (article 3 of the Covenant) and recommends that the State party: (a) Carry out, in conjunction with civil society organizations and the mass media, campaigns to raise public awareness in order to eliminate gender stereotypes and roles within the family and in society at large which discriminate against women; GE.14-23900 3