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E/C.12/GTM/CO/3 inform the Committee in its next periodic report on the steps taken to implement them. It also encourages the State party to engage civil society organizations in the discussions to be held at the national level prior to the submission of its next periodic report. 29. The Committee takes note of the fact that the State party has signed the Optional Protocol to the International Covenant on Economic, Social and Cultural Rights and encourages the State party to ratify it. 30. The Committee requests the State party to submit its fourth periodic report in accordance with the guidelines adopted by the Committee in 2008 (E/C.12/2008/2) by 30 November 2019 at the latest. GE.14-23900 9

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Concluding observations on the third periodic report of Guatemala

Concluding Observations

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Country

Guatemala

Rights Involved

Right to adequate housing
Right to adequate standard of living
Right to education
Right to food
Right to health
Right to social security
Right to work
Rights of indigenous peoples
Rights of persons with disabilities
Rights of the child
Rights of women and girls

Issue

Non-discrimination
Participation
Progressive realization
Resource allocation
Resource expenditure
Resource generation
Transparency

International Human Rights Body

Committee on Economic, Social and Cultural Rights

Date: Dec 9, 2014

Summary: In their Concluding Observations of the Guatemala, the CESCR provides recommendations to the State party to take measures to protect the indigenous right to land and natural resources and to promote non-discrimination, gender equality, and the range of ESCR. On resources, 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.

Primary Documents

E:C.12:GTM:CO:3.pdf
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Resourcing Rights

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Concluding observations on the third periodic report of Guatemala

Primary Documents

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