E/CN.6/2024/L.3 negative impacts on sustainable development, through integrated, coordinated and coherent strategies at all levels; (ccc) Recognize the urgency of providing predictable, sustainable and sufficient development finance to developing countries from all sources in order to significantly increase resources for ending poverty in all its forms and dimensions, including extreme and multidimensional poverty, affecting women and girls, including by taking steps towards reforms that ensure a stable, inclusive and sustainable international financial architecture; (ddd) Strengthen standards and regulatory frameworks on the labelling of gender-focused bond issuances to ensure demonstrable, additive and measurable impact is being achieved through the reporting on key performance indicators; (eee) Take concrete steps to support gender-responsive budgeting and tracking across all sectors of public expenditure, to address gaps in resourcing all national and sectoral plans and policies for gender equality and the empowerment of all women and girls to ensure their effective implementation; and increase transparency and accountability in the planning, budgeting and financing process, adopt practices to identify potential gender impacts of budget decisions and develop and strengthen methodologies and tools to monitor and evaluate investments for gender equality and the empowerment of all women and girls; (fff) Foster the full, equal and meaningful participation of all women, as well as encourage the active engagement of women’s rights organizations and feminist groups, in budget processes through open budgets, community and citizen participation in monitoring of service delivery, including in the process and outcomes of gender-responsive budgeting, and ensure transparency and accountability in the implementation of all public programmes and services; (ggg) Strengthen national and local planning and budgetary processe s to enable governments to cost, allocate and invest in policies and programmes that, inter alia, address challenges facing all women and girls living in poverty, including by conducting gender analyses that are embedded in policy and decision -making processes, and by increasing the capacity of ministries of finance in assessing the different impact of fiscal policies on women; (hhh) Promote efforts towards inclusive, effective international tax cooperation, including on combating tax evasion and avoidance and curbing illicit financial flows, to expand fiscal space, and include a focus on directing resources to eradicate poverty in all its forms and dimensions, including extreme poverty, among women and girls throughout their life course; (iii) Ensure tax systems do not inadvertently reinforce gender biases in society, including, inter alia, by assessing the impact of taxation policies on gender equality, with a focus on promoting women’s access to work and resources, and encouraging steps to increase the progressivity of tax policies with a focus on taxing those with the highest ability to pay, including via wealth and corporate taxation, and preventing regressive taxation that disproportionately impacts women with low or no incomes; (jjj) Take concrete steps towards eliminating the practice of gender-based price differentiation, where it exists, also known as the “pink tax”, which contributes to feminization of poverty, whereby goods and services intended for or marketed to women and girls cost more than similar goods and services intended for or marketed to men and boys; 24-05678 23/27