A/RES/74/231 Development cooperation with middle-income countries absolute and relative terms, poverty remains a problem in many middle -income countries, as they are still home to 73 per cent of the world ’s people living in poverty, Noting further the willingness to develop a wider analysis of new measures, building on existing experiences with eligibility exception, for concessional finance and multidimensional assessments to address the limitations of an income -only assessment of development and graduation readiness, Recognizing with concern that hunger and malnutrition have been increasing in many countries, most of those (44 out of 65) being middle -income countries and countries that rely heavily on international trade in primary commodities, Recognizing that inequality, or even a rise in inequality, remains pervasive in middle-income countries, even in those with high levels of economic growth, that further investments in social services and economic opportunities are needed in order to reduce inequalities and that economic growth needs to be sustained, inclusive and equitable, Stressing that middle-income countries continue to face challenges related to, inter alia, job creation, natural resource management, reliance on primary commodity exports, the adverse effects of disaster risks and climate change, high levels of external debt and the volatility of exchange rates and capital flows and, in this regard, that efforts to create a national enabling environment for development should be complemented by a global enabling environment, Stressing also the importance that middle-income countries need access to and development of better technologies, research and innovation and better management practices, which can foster skills development, boost productivity and achieve sustainable and inclusive growth, Recognizing that connectivity through quality, reliable, sustainable and resilient infrastructure, with a focus on affordable and equitable access for all, contributes to the sustainable development of middle-income countries, Recalling that, for all countries, public policies and the mobilization and effective use of domestic resources, underscored by the principle of national ownership, are central to our common pursuit of sustainable development, including achieving the Sustainable Development Goals, Recalling also the resolve of Member States to enhance and strengthen domestic resource mobilization and fiscal space, including, where appropriate, through modernized tax systems, more efficient tax collection, the broadening of the tax base and the effective combating of tax evasion and capital flight, and reiterating that, while each country is responsible for its tax system, it is important to support national efforts in these areas by strengthening technical assistance and enhancing international cooperation and participation in addressing international tax matters, Recalling further the importance of international support, in various forms, including North-South, South-South and triangular cooperation, that is well aligned with national priorities to contribute to addressing the development needs of middle income countries, including through capacity-building, Recognizing the need to better understand the multidimensional nature of development and poverty, and acknowledging the significant role that the United Nations system has played and should continue to play in this regard, Expressing concern that climate change is adversely affecting productivity in every country, in particular developing countries, including middle -income countries, as extreme weather shocks directly affect productivity through the destruction of 4/7 19-22503