A/71/304 society must be meaningfully involved as a partner in all levels of decision-making and accountability. 12 30. Maximum available resources include domestic and international resources. Increasing the budget for health may require reallocation of existing resources or generating additional resources. The Sustainable Development Goals require States to enhance capacity for tax and other revenue collection, including through international cooperation. According to the human rights principles of non-discrimination and equality, States should ensure the financing of health on the basis of progressive tax systems with redistributive capacity that benefits poorer householders. Other areas that are critical to ensuring maximum available resour ces include debt and deficit financing, monetary policy and financial regulation (A/HRC/26/28, para. 25). 31. All States have obligations under international law to take steps jointly and separately through international assistance and cooperation towards the realization of economic, social and cultural rights, including the right to health. 13 Beyond financial and technical assistance, the human rights concept of international assistance and cooperation includes developed States’ responsibility to work “actively towards an international order that is conducive to the elimination of poverty and the realization of the right to health” (A/59/422, para. 32). 32. The concept of international assistance and cooperation runs throughout the Sustainable Development Goals and resonates strongly with the principles of global equity, partnership and cooperation that animate the 2030 Agenda, as well as the Addis Ababa Action Agenda of the Third International Conference on Financing for Development. In addition, the human rights concept of international assistance and cooperation provides legal reinforcement to Goal 17 on strengthening the means of implementation to revitalize the Global Partnership for Sustainable Development, including countries’ development commitments to fully implement their official development assistance targets (target 17.2), mobilize additional financial resources for developing countries (target 17.3) and assist them in addressing debt (target 17.4). 33. Developed/high-income countries have a duty to provide cooperation and assistance to developing countries to support efforts to realize the right to health in their respective roles as donors and in their roles as members of international and regional development and financial organizations. 14 To comply with those obligations, States have to respect the enjoyment of the right to health in other countries and use their political or legal influence to prevent third parties from violating that right in other countries. 34. Developing countries members of international financial organizations should work to ensure protection of the right to health in those institutions ’ lending policies, credit agreements and other international measures. 15 They also have an __________________ 12 13 14 15 16-13597 Society for International Development, Transparency International — Kenya and Kenya Ethical and Legal Issues Network, “Sealing corruption loopholes in Kenya’s health procurement systems”, Policy Brief, No. 2 (April 2016). Charter of the United Nations, Articles 55 and 56; Committee on Economic, Social and Cultural Rights, general comments Nos. 2, 3 and 14. Charter of the United Nations, Articles 55 and 56; Committee on Economic, Social and Cultural Rights, general comment No. 3, para. 14. Committee on Economic, Social and Cultural Rights, general comment No. 14, para. 39. 9/26

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