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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