Report on Financing for Sustainable Development Goal 4: Quality Education
State Obligation and the Achievement of SDG 4
State responsibility for fulfilling the right to education is a central tenet of international human rights law and foundational to achieving Sustainable Development Goal 4 (Quality Education). To meet this obligation, states must prioritize and maximize public funding for education.
- Adequate, long-term, and sustainable public funding is required.
- Investment in public and inclusive education must be a core national priority.
- Fulfilling this commitment is essential for the successful implementation of SDG 4.
Mobilizing Domestic Resources for Sustainable Development
Transforming education financing necessitates systemic solutions to mobilize greater resources, in line with SDG 17 (Partnerships for the Goals), particularly Target 17.1 concerning the strengthening of domestic resource mobilization. A key strategy is the implementation of progressive tax reforms.
- Broaden the Tax Base: Progressive tax reforms and the implementation of wealth taxes are critical for generating significant revenue for public education.
- Combat Illicit Financial Flows: Governments currently lose an estimated US$480 billion annually to tax abuse, including evasion and corporate profit shifting. These flows drain national economies, impeding progress on SDG 4, SDG 3 (Good Health and Well-being), and SDG 1 (No Poverty).
- Uphold Tax-to-GDP Commitments: Commitments made during the Transforming Education Summit to achieve adequate tax-to-GDP ratios must be honored, with funds specifically ring-fenced for education.
- Address Funding Disparities: The vast gap in per-learner spending between low-income countries (US$55) and high-income countries (US$8,532) highlights a critical challenge to SDG 10 (Reduced Inequalities).
- Support Global Tax Initiatives: The proposed UN Framework Convention on Tax and the G20 “billionaires’ tax” represent significant opportunities to expand tax revenues equitably and channel them toward public sector investments, including education.
Reforming the Global Financial and Debt Architecture
Systemic barriers within the global financial architecture limit the fiscal space for countries to invest in public services. Addressing these is crucial for creating an enabling environment for SDG 4.
- Financial Architecture Reform: The 4th International Conference on Financing for Development underscores the necessity of reforming the global financial architecture to allow countries to invest in public education.
- Debt System Overhaul: Current debt systems impose harmful conditions that often force cuts to education budgets. Today, 50% of low-income countries spend more on debt servicing than on education, directly undermining progress on SDG 4.
- Debt Cancellation: There is an urgent need for comprehensive debt cancellation and the establishment of a UN Framework Convention on Debt to restructure the global debt system, freeing up resources for sustainable development.
Financing for Equity, Justice, and Inclusion
The purpose of education financing must be intrinsically linked to the principles of social justice to ensure progress on SDG 4 and SDG 10. Simply increasing budgets is insufficient if the funds are not directed effectively.
- Investment must be guided by principles of equity, participation, and justice.
- Financing mechanisms must be consciously designed to dismantle, rather than reinforce, existing inequalities and cycles of exclusion.
- The ultimate objective of education financing is to strengthen social justice and build more inclusive societies through public education, contributing to SDG 16 (Peace, Justice and Strong Institutions).
1. Which SDGs are addressed or connected to the issues highlighted in the article?
SDG 4: Quality Education
- The article’s central theme is the financing of education to fulfill “the right to education for all.” It advocates for placing “investment in public and inclusive education at the heart of national priorities” to ensure quality education is accessible.
SDG 10: Reduced Inequalities
- The article addresses inequality by advocating for “progressive tax reforms” and “progressive wealth taxes” to redistribute resources. It highlights the vast disparity in educational investment, noting that low-income countries spend “$55 per learner per year, compared to $8,532 in high-income countries,” and argues that current financial systems are “deepening inequality.”
SDG 16: Peace, Justice and Strong Institutions
- The article connects to this goal by discussing the negative impact of weak governance and illicit financial activities. It states that “Illicit Financial Flows—such as tax evasion, corporate profit shifting, and corruption—drain billions annually from economies” and calls for a “UN Framework Convention on Tax” to create more just and effective institutions for revenue collection.
SDG 17: Partnerships for the Goals
- This goal is addressed through the article’s focus on the means of implementation, specifically financial resources. It calls for strengthening “domestic resource mobilization” through tax reform and reforming the “global financial architecture.” The text also discusses international debt, urging “debt cancellation and a fundamental overhaul of the global debt architecture” to provide countries with the fiscal space to fund education.
2. What specific targets under those SDGs can be identified based on the article’s content?
SDG 4: Quality Education
- Target 4.5: By 2030, eliminate gender disparities in education and ensure equal access to all levels of education and vocational training for the vulnerable, including persons with disabilities, indigenous peoples and children in vulnerable situations.
- The article supports this target by emphasizing that financing must be guided by “principles of equity, participation, and justice” to “truly break cycles of exclusion.“
SDG 10: Reduced Inequalities
- Target 10.4: Adopt policies, especially fiscal, wage and social protection policies, and progressively achieve greater equality.
- The article directly advocates for this by calling for “ambitious, progressive tax reforms” and “progressive wealth taxes” to fund public services like education and reduce economic disparities.
SDG 16: Peace, Justice and Strong Institutions
- Target 16.4: By 2030, significantly reduce illicit financial and arms flows, strengthen the recovery and return of stolen assets and combat all forms of organized crime.
- The article explicitly addresses this by highlighting that “governments lose around US$480 billion every year to tax abuse” and identifying “Illicit Financial Flows” as a major drain on resources needed for education.
SDG 17: Partnerships for the Goals
- Target 17.1: Strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection.
- This is a core recommendation of the article, which states, “We must uphold the commitment to achieving adequate tax-to-GDP ratios through ambitious, progressive tax reforms.“
- Target 17.4: Assist developing countries in attaining long-term debt sustainability through coordinated policies aimed at fostering debt financing, debt relief and debt restructuring.
- The article directly calls for this by stating, “We urgently need debt cancellation and a fundamental overhaul of the global debt architecture,” noting that “50% of low-income countries spend more on debt servicing than on education.“
3. Are there any indicators mentioned or implied in the article that can be used to measure progress towards the identified targets?
Indicators for SDG 4 & SDG 10
- Expenditure per student: The article provides a direct indicator of inequality in education financing by comparing the spending per learner in low-income countries (“just $55 per learner per year“) with that in high-income countries (“$8,532“). This serves as a metric for assessing progress towards equitable education funding.
Indicator for SDG 16
- Value of illicit financial flows: The article quantifies the scale of the problem, which can be used as a baseline indicator. It states that “governments lose around US$480 billion every year to tax abuse.” Reducing this figure would indicate progress towards Target 16.4.
Indicators for SDG 17
- Tax-to-GDP ratio (Indicator 17.1.1): The article explicitly mentions the need to achieve “adequate tax-to-GDP ratios” as a key measure of successful domestic resource mobilization.
- Debt service as a proportion of public expenditure (related to Indicator 17.4.1): The article implies this indicator by stating that “50% of low-income countries spend more on debt servicing than on education.” Tracking the ratio of debt service to education spending would measure progress in reforming debt systems to create fiscal space.
4. Create a table with three columns titled ‘SDGs, Targets and Indicators” to present the findings from analyzing the article.
| SDGs | Targets | Indicators |
|---|---|---|
| SDG 4: Quality Education | Target 4.5: Ensure equal access to all levels of education. | Expenditure per learner (e.g., “$55 per learner per year” in low-income countries vs. “$8,532 in high-income countries”). |
| SDG 10: Reduced Inequalities | Target 10.4: Adopt fiscal policies to achieve greater equality. | Implementation of progressive tax policies (e.g., wealth taxes, “billionaires’ tax”). |
| SDG 16: Peace, Justice and Strong Institutions | Target 16.4: Significantly reduce illicit financial flows. | Total value of illicit financial flows (e.g., “US$480 billion every year to tax abuse”). |
| SDG 17: Partnerships for the Goals | Target 17.1: Strengthen domestic resource mobilization. | Tax-to-GDP ratios. |
| Target 17.4: Attain long-term debt sustainability. | Debt service expenditure as a proportion of public spending (e.g., “50% of low-income countries spend more on debt servicing than on education”). |
Source: unesco.org
