Parallel Report submitted by the Coalition Marocaine pour l'Education pour Tous, Global Initiative for Economic, Social and Cultural Rights and others to the Pre-sessional Working Group of the Committee on Economic, Social and Cultural Rights on the occasion of the consideration of the List of Issues related to the Periodic Reports of Morocco. This report highlights the issue of privatisation in education in Morocco.

The report focuses on the legal obligations of states and private entities to mobilise all resources at their disposal, including those that could be collected through taxation or prevention of illicit financial flows, to satisfy minimum essential levels of human rights and finds that states who facilitate or actively promote tax abuses, at the domestic or cross-border level, may be in violation of international human rights law.

The report is based on a detailed examination of UN treaty bodies and special procedures’ views on the current interpretation of the scope and content of this obligation to mobilise resources. Further, it is published against the backdrop of increased awareness of the relationship between economic policies and human rights and the 2030 Agenda for Sustainable Development which committed all UN member states to ‘strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection’ and ‘significantly reduce illicit financial flows’.