Mr. Chair,
Excellencies,
Distinguished Delegates,

I have the honor to deliver this statement on behalf of the Group of 77 and China.

The effective mobilization and use of domestic public resources remains a cornerstone of sustainable development financing. As clearly acknowledged in the Sevilla Commitment, public resources and fiscal policy are central to our collective response to the challenge of transformational investment.

The G77 and China welcomes the constructive and balanced approach reflected in the section on domestic resource mobilization. It sets out a forward-looking vision that recognizes the progress made by many developing countries in increasing tax revenues and strengthening public financial management.

At the same time, the document reaffirms a fundamental principle for our Group: international tax systems must evolve to better reflect the priorities and realities of developing countries, particularly LDCs, LLDCs, SIDS, African countries, and middle-income countries.

The Group of the 77 firmly believe that effective domestic resource mobilization is best achieved when national leadership is matched by international solidarity, capacity building, and knowledge sharing.

We appreciate the concrete deliverables set out in the Sevilla Commitment, including support for the digitalization of tax administrations; strengthened efforts to combat illicit financial flows; the promotion of nationally anchored fiscal and social compacts; and the recognition of the catalytic role of public development banks, including subnational institutions, in advancing transformative investment.

We reaffirm that national sovereignty must be fully respected. Each country has the sovereign right to determine its own national priorities, fiscal strategies and policy choices, in accordance with its development stage, capacities, and circumstances.

To conclude, the G77+China reiterate our commitment to advancing sustainable fiscal reforms, rooted in national consensus and responsive to local needs. However, we stress that these efforts must be supported by an enabling international environment grounded in fiscal justice, solidarity, and effective cooperation.

I thank you.