Chapter 4 | Page 155 burden of developing countries has eased over the last two decades, a few countries still face an increased burden.72 Governments will be required to develop further capacity to address these fiscal policy challenges. 4.3 DOMESTIC REVENUE MOBLISATION CHALLENGES AND POLICY OPTIONS: INDICATORS OF STATE EFFORT Having identified the role of tax, non-tax, debt and deficit financing in domestic revenue mobilisation above, this section discusses resources mobilisation and fiscal policy challenges confronting developing countries. Some of the key factors that affect the ability of the State to raise adequate resources for development and human rights provisions include: levels of economic development; economic structure, including the size of the informal sector; demography and related labour productivity; urbanisation, especially in relation to royalties and land rent; natural resource wealth; public service provision; human capital; institutions and governance.73 Weak tax institutions, a limited tax base and high rates of tax evasion and avoidance further weaken the State’s capacity to mobilise adequate revenue. This section examines structural, process and outcome challenges and policy options, with a focus on qualitative indicators that are applicable to the State’s efforts to increase domestic revenue mobilisation. These indicators are based on the commitment-effort-results schema developed by the OHCHR, which is useful for assessing government policy priorities in relation to the obligation to use ‘maximum available resources’ for ESC rights realisation.74 These policy 72 The World Bank, above n 70. 73 The World Bank, South Asia Economic Focus: Creating Fiscal Space through Revenue Mobilization (The World Bank, Washington, D.C., 2012), <http://www-wds.worldbank.org /external/default/WDSContentServer/WDSP/IB/2012/09/26/000333037_20120926014704/ Rendered/PDF/728960ESW0whit000SAEF0June020120web.pdf>, 8-9; Raghbendra Jha, 'Fiscal Policy in Developing Countries: A Synoptic View' (ASARC Working Paper 2007/01, Australia South Asia Research Centre). 74 Office of the High Commissioner for Human Rights, Human Rights Indicators: A Guide to Measurement and Implementation (OHCHR, Geneva, 2012), <http://www.ohchr.org /Documents/Publications/Human_rights_indicators_en.pdf>.