A/HRC/RES/52/21
development of States, undermines the values of democracy, the rule of law and morality and
jeopardizes social, economic and political development,
Recognizing that good governance and the fight against corruption have a central role
in the promotion and protection of human rights and in the elimination of obstacles to
development, as well as in creating sustainable, effective, accountable and transparent
institutions,
Recognizing also that fighting corruption at all levels is a priority, that the prevention
and eradication of corruption is a responsibility of all States, and that States should cooperate
with one another, in accordance with the United Nations Convention against Corruption, with
the support and full involvement of other stakeholders,
Noting the particular concern of developing countries and countries with economies
in transition regarding the urgent need to return assets of illicit origin derived from
corruption, in particular to countries from which they originated, consistent with the
principles of the United Nations Convention against Corruption, in particular chapter V
thereto, so as to enable countries to design and fund development projects in accordance with
their national priorities in view of the importance that such assets can have to their sustainable
development,
Concerned about the fact that funds of illicit origin, which are urgently needed for
development and the realization of all human rights, are stalled in banks of requested States,
which continue to accrue gains from them,
Concerned also that developing countries lose billions of dollars every year through
illicit financial flows, and that, in Africa, it is estimated that, over the past 50 years, the
continent has lost $1 trillion in illicit financial flows, an amount equivalent to all the official
development assistance received in the same time frame,
Recognizing the importance of studying the potential relationship between combating
illicit financial flows and attaining debt sustainability, the availability of valuable resources
for financing for development and the fulfilment of human rights obligations,
Acknowledging that the coronavirus disease (COVID-19) pandemic has put a spotlight
on the limitations of Governments of developing countries to marshal their budgetary
resources in times of crisis, reiterating the need to enhance and strengthen effective domestic
resource mobilization, including accountable and transparent public expenditure systems,
and that the harm done by illicit financial flows in overextending the limited resources of
developing countries evidently affects their ability to address the Sustainable Development
Goal financing gap and to mobilize domestic resources for longer-term development goals,
Reaffirming the commitment of States parties to the United Nations Convention
against Corruption thereunder, and that the return of assets is one of the main purposes and a
fundamental principle of the Convention, and underlining its central role in fostering
international cooperation to combat corruption and to facilitate the return of the proceeds of
corruption-related crimes, and stressing the need for universal adherence to the Convention
and for its full implementation, and the full implementation of the resolutions and decisions
of the Conference of the States Parties to the Convention, particularly the relevant decisions
adopted at its fourth, fifth, sixth, seventh and eighth sessions,
Recognizing that strong and efficient domestic legal systems are essential in
preventing and combating corrupt practices and the transfer of assets of illicit origin and in
returning such assets, and recalling that the fight against all forms of corruption requires
strong institutions at all levels, including at the local level, able to take efficient preventive
and law enforcement measures consistent with the United Nations Convention against
Corruption, in particular chapters II and III thereof,
Recalling that the repatriation of funds of illicit origin requires the close and
transparent coordination and cooperation of requesting and requested States, including
between competent authorities, in particular the judicial authorities and central authorities,
within the shared responsibility to facilitate efficient international cooperation for the prompt
recovery of assets of illicit origin,
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