E/C.12/COL/CO/6 (a) Carry out a broad process of consultation and participation in the drafting and adoption of the draft statutory act on prior consultation mentioned by the delegation during the dialogue, and to ensure that the legislation complies with international standards, including the International Labour Organization (ILO) Indigenous and Tribal Peoples Convention, 1989 (No. 169) and the United Nations Declaration on the Rights of Indigenous Peoples; (b) Ensure that consultations held with a view to obtaining indigenous and Afro-Colombian peoples’ free, prior and informed consent to decisions that may affect the exercise of their economic, social and cultural rights are conducted as an unavoidable and timely step, taking into account the cultural differences of each people and carrying out studies of the impact that such measures may have on the exercise of their rights; (c) Step up its efforts to give full effect to Constitutional Court decisions in favour of indigenous and Afro-Colombian peoples, in particular by adopting and implementing ethnic protection plans for indigenous peoples that are at risk of physical and cultural extinction and populations of African descent that are extremely vulnerable. Maximum available resources 19. While the Committee recognizes the State party’s efforts at structural tax reform in the direction of redistribution, it is concerned that some of the changes, such as the increase in value added tax, may make the reform less progressive and make it harder to bring down the high levels of inequality in the State party (art. 2). 20. The Committee recommends that the State party take the necessary steps to conduct a comprehensive analysis of the impact of the structural tax reform on reducing poverty and inequality and that it make adjustments as needed to ensure that it is redistributive and socially fair, with a view to combating the high levels of inequality and increasing the resources available for the implementation of economic, social and cultural rights. Corruption 21. While the Committee takes note of the measures taken to combat corruption in the State party, it is concerned that they are not effective enough, which could explain the small proportion (1.6 per cent) of cases that led to convictions during the period 2012-2016 (art. 2). 22. The Committee recommends that the State party, as a matter of priority, address the root causes of corruption and expedite the adoption of the legislative and administrative measures needed to effectively combat corruption, including the bill on whistle-blower protection. It also urges the State party to carry out independent and thorough investigations of all cases of corruption. Discrimination against indigenous and Afro-Colombian peoples 23. The Committee is concerned at the persistent structural discrimination against indigenous peoples and Afro-Colombians, which is reflected in the high levels of poverty and exclusion that affect them disproportionately (art. 2). 24. The Committee recommends that the State party step up its efforts to prevent and eliminate the conditions and attitudes that perpetuate structural discrimination against indigenous and Afro-Colombian peoples. To that end it urges the State party to adopt special measures in order to improve their socioeconomic situation and guarantee their effective enjoyment of economic, social and cultural rights. It also encourages the State party to conduct public awareness-raising campaigns to counter discrimination against them. The Committee refers the State party to its general comment No. 20 (2009) on non-discrimination in economic, social and cultural rights. 4 GE.17-18290