Chapter 4 | Page 175 social policies.163 The report described how the increasing burden of debt repayment had hampered effective public spending on other areas of the economy.164 The issues associated with fiscal deficit were identified by the Philippines as a major macroeconomic problem.165 In general, the State reports referred to efforts by States to enhance the process of revenue collection and policy augmentation but would have been enriched by more detail about current reform processes and their impact. 4.4.1.3 State practice: Outcome issues Few States provided detailed breakdowns of revenue. A small number of States, such as Cambodia, provided tabulated data on tax collection from various sources.166 Angola reported that, in 2011, Total Fiscal Revenue corresponded to approximately 50.4 percent of Gross Domestic Product (GDP) at market prices, while in 2012, 80 percent of taxes came from oil revenue.167 Indonesia also provided details of the domestic revenue component of government financing.168 Costa Rica identified some of the challenges faced by the government due to reductions in central government revenue and increased deficit.169 Overall, these reports demonstrated the results of many States’ efforts in relation to resource mobilisation in different areas. More detail about the policy challenges in generating and broadening the resource base would have enhanced their value as indicators of State effort in the area of resource mobilisation. 163 CESCR, State Report: Costa Rica, E/C.12/CRI/4 (22 June 2006), [78]. 164 Ibid., [79]. 165 CESCR, State Report: The Philippines, E/C.12/PHL/4 (7 September 2007), [25]. 166 CESCR, State Report: Cambodia, E/C.12/KHM/1 (7 January 2009), 165. 167 CESCR, State Report: Angola, E/C.12/AGO/4-5 (3 July 2014), [43]. 168 CESCR, State Report: Indonesia, E/C.12/IDN/1 (29 October 2012), [28]. 169 CESCR, State Report: Costa Rica, E/C.12/CRI/4 (22 June 2006), [81].

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