E/C.12/LKA/CO/5 framework for refugees and asylum seekers and accede to the 1951 Convention relating to the Status of Refugees. The Committee draws the attention of the State party to its statement entitled “Duties of States towards refugees and migrants under the International Covenant on Economic, Social and Cultural Rights” (2017). Progressive realization and maximum available resources 21. The Committee is concerned that the fiscal revenues of the State have diminished as a percentage of the gross domestic product (GDP) and that the tax system remains regressive. The Committee is also concerned about the low level of public expenditures for the social protection programmes, and the significant cuts in the education and health sectors in the 2017 budget. The budgetary allocations in these areas are not commensurate with GDP growth. The Committee is concerned that this constitutes a retrogression that does not meet all the criteria for austerity measures laid down in the 2012 letter of the Committee to State parties (art. 2). 22. The Committee recommends that the State party make its fiscal system more equitable and significantly increase its fiscal revenues, to make possible a rise in public spending on social services, particularly in the areas of social protection, health and education, in line with its obligation under article 2 (1) of the Covenant to progressively realize the rights contained therein. Any retrogression measures are acceptable under exceptional circumstances of economic hardship, providing, however, that they are temporary, non-discriminatory, proportional and do not affect disadvantaged and marginalized persons and groups. Equality between men and women 23. The Committee is concerned that the participation of women in political and public life and in decision-making remains very low, despite the establishment by law in 2016 of a 25 per cent quota for women in local government bodies. It is also concerned at the persistence of patriarchal attitudes and stereotypes in society (art. 3). 24. The Committee recommends that the State party take steps to promote women’s full and equal participation in decision-making at the national and local levels and to strengthen public awareness with a view to countering discriminatory stereotypes regarding the roles of women in the family and in society. Right to work 25. The Committee is concerned about the low participation of women in the labour market and that women tend to be employed in low-paying jobs in tea plantations and the garment sector (art. 6). 26. The Committee recommends that the State party take steps to empower women, through gender-sensitive labour policies, adequate training and re-training in order to enhance their access to the labour market, and to effectively address sociocultural barriers that may have a negative impact on women’s opportunities for employment, particularly in sectors with high wage levels. 27. The Committee is concerned about the low employment ratio of persons with disabilities and that the officially set quota is not met (art. 6). 28. The Committee recommends that the State party take steps to increase the employment of persons with disabilities, by implementing the established 3 per cent quota in government positions for persons with disabilities, extending it also to the private sector; and to ensure that vocational training programmes are of adequate quality, accessibility and relevance, and respond to the needs of the labour market as well as through guaranteeing physical accessibility of work places. Right to just and favourable conditions of work 29. The Committee is concerned about the very large size of the informal economy, which is characterized by low wages and a lack of social security. The Committee is concerned that workers in the formal public and private sectors are increasingly hired 4