Development cooperation with middle-income countries A/RES/72/230 Recalling that the most vulnerable countries and, in particular, African countries, the least developed countries, landlocked developing countries and small island developing States deserve special attention, as do countries in situations of conflict and post-conflict countries, and that there are also serious challenges within many middle-income countries, Recognizing that there is no “one size fits all” approach to development and that development assistance by the United Nations development system should respond to the varying development needs of programme countries, including those of middle income countries, in a manner that addresses their specific challenges while mindful of their diversity, and should be aligned with their national development plans, strategies and circumstances 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 middle -income countries and that, despite notable progress in reducing poverty levels in both 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, 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 investment 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 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 that connectivity through quality, reliable, sustainable and r esilient 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, 17-23307 3/6