A/RES/68/222
Development cooperation with middle-income countries
ability to respond to the development needs of programme countries in a flexible
manner, and that the operational activities are carried out for the benefit of
programme countries, at the request of those countries and in accordance with their
own policies and priorities for development,
Emphasizing that there is no “one-size-fits-all” approach to development and
that development assistance by the United Nations development system should be
able to respond to the varying development needs of programme countries,
including the development needs of middle-income countries, and should be aligned
with their national development plans and strategies in accordance with its
mandates, keeping in mind the needs of the least developed countries,
Noting that national averages based on criteria such as per capita income do
not always reflect the actual particularities and development needs of middleincome countries and that, despite notable reductions in poverty, middle-income
countries are still home to the majority of the world’s people living in poverty and
inequalities remain,
Recognizing that high degrees of inequality may contribute to vulnerability in
middle-income countries and constrain sustainable development in many of those
countries, and that economic growth needs to be sustained, inclusive and equitable,
Stressing that middle-income countries continue to face particular challenges
related to, inter alia, job creation, the diversification and transformation of their
economies and access to international markets and, in this regard, that efforts to
create a national enabling environment for development should be complemented by
a global enabling environment,
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 deep concern about the ongoing adverse impacts, particularly on
development, of the world financial and economic crisis, recognizing evidence of an
uneven and fragile recovery, cognizant that the global economy, notwithstanding
significant efforts that helped to contain tail risks, improve financial market
conditions and sustain recovery, still remains in a challenging phase, with downside
risks, including high volatility in global markets, high unemployment, particularly
among young people, indebtedness in some countries and widespread fiscal strains,
which pose challenges for global economic recovery and reflect the need for
additional progress towards sustaining and rebalancing global demand, and stressing
the need for continuing efforts to address systemic fragilities and imbalances and to
reform and strengthen the international financial system while implementing the
reforms agreed upon to date,
Recalling 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,
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