A/67/302 health infrastructure and the lack of qualified health workers in rural and remote areas. This problem is compounded by the fact that rural and remote populations often comprise vulnerable or marginalized groups, such as the poor, ethnic and racial minorities, and indigenous populations, who tend to be poorer than those in urban areas. 3 In accordance with the right to health approach, States must therefore ensure health funds and resources are equitably allocated among rural, remote and urban areas. C. International assistance 14. The right to health approach recognizes the essential role that international assistance plays in ensuring that adequate funds and resources are available for health globally, particularly in developing States. In the spirit of Article 56 of the Charter of the United Nations, articles 2 (1), 12, 22 and 23 of the International Covenant on Economic, Social and Cultural Rights, and the Declaration of AlmaAta, States should recognize the essential role of international cooperation and comply with their commitments to take joint and separate action to achieve full realization of the right to health globally. In this regard, the Declaration of AlmaAta proclaims that gross inequalities in health among various groups, particularly between developed and developing countries, but within countries as well, is politically, socially and economically unacceptable and must be of common concern to all States. The right to health approach requires States to cooperate internationally in order to ensure the availability of sustainable international funding for health. This includes a responsibility to pool funds internationally from compulsory contributions by States, based upon their ability to pay, and allocate funds to States, based upon their need, in order to achieve cross-subsidization of resources for health globally. III. Substantive issues in health financing A. Ensuring adequate funds for health 1. Taxation 15. Taxation is a common method through which States raise public funds for health by prepayments, as opposed to out-of-pocket payments at the point of service delivery. Several States have achieved universal (or near universal) access to health facilities, goods and services through the utilization of tax revenue to finance health. 4 Taxation provides States access to a variety of sources from which to fund health care, including taxes on personal income, property, wages, manufacturing, sales, trade, capital gains and financial transactions. Taxation allows States to pool funds and spread financial risks associated with health care across the entire population. Taxation is thus an instrument with which States may ensure adequate funds are available for health through progressive financing, as required under the right to health. __________________ 3 4 12-46101 World Health Organization, World Health Statistics 2008, Inequities in health care and health outcome, pp. 92-95. WHO, World Health Report Health Systems Financing: The path to universal coverage (Geneva, 2010), p. 6. 7