A/HRC/13/33/Add.4 83. Budget analysis is a useful tool to ensure that scarce resources are used efficiently in the realization of human rights, especially those of the most vulnerable sections of the population. The Special Rapporteur welcomes various civil society initiatives in this regard. These include a social spending observatory (Observatorio del gasto social), coordinated by the NGO and cooperatives coordinating organization, CONGCOOP, and the International Centre for Human Rights Investigations (CIIDH), budget analysis conducted by the Social Collective on the Right to Food (Colectivo Social del Derecho a la Alimentación); and a research and advocacy project on fiscal commitments and the rights to food, health and education by the Centre on Economic and Social Rights in collaboration with the Central American Institute for Fiscal Studies. 84. The Special Rapporteur acknowledges the important efforts that have been made in 2008-9 to advance the discussion on tax reform. However, he regrets that the level of taxation of incomes remains among the lowest in the region. In 2009, taxes represented 9.9 per cent of GDP. This is still a long way below the 12.5 per cent stipulated in the 1996 Peace Agreements. To achieve that, a structural reform of taxation, including changes to the Solidarity Tax and an increase in the income tax on the highest revenues, would be essential. X. The role of the international community 85. Guatemala remains highly dependent on donors and lenders for its public budget60 and this imposes a special responsibility on the international community. The Special Rapporteur was encouraged by the good spirit and level of coordination among donors, as well as by the Mesa Sectorial de Seguridad Alimentaria Nacional, organized by SEGEPLAN as a forum in which different actors can pool their efforts for food security. In light of the budgetary constraints identified above, he believes donors could support the implementation of the SINASAN law, PESAN 2009-2012 and social programmes, as well as the new Policy on Integral Rural Development. The international community should support the efforts underway in Guatemala to improve food security, but also promote a form of development that is more inclusive and sustainable. In addition to the need for targeted support in a transparent manner, this also requires more consistency across different policy areas. In particular, trade agreements and support to investment should be assessed for their impact on food security, and be carefully tailored to avoid any negative impact. XI. Recommendations 86. The Special Rapporteur was impressed by the degree of commitment and the range of efforts deployed by the Government to improve the situation of food security in the country. He is also fully aware of the difficult circumstances Guatemala is facing and of the role of international assistance and cooperation in this regard. He is concerned, however, that too little is done to remove the structural obstacles to the full realization of the right to food, including for indigenous people, and to put an end to the very high levels of child malnutrition that remain in the country. This is not a task for the Government alone. All branches of Government, including Congress, and all 60 In 2009, donations and external debt amounted to 13.4 per cent according to figures presented in the 2009 Law on the General Budget (Ley del Presupuesto General de Ingresos y Egresos del Estado para el Ejercicio Fiscal 2009). 21