public resources will be transferred directly and without conditionality to the extreme poor ensuring that they have enough resources to meet their basic food requirements three commitments address the opportunities and living standards of the indigenous population with the aim of ensuring that their rights in these respects are equal to those of the rest of the population commitments and all these commitments will require additional spending making the tax reform all the more essential it would be desirable to strengthen the impact of such transfers by making them more progressive so as to ensure that they are more focused on support to the lowestincome families to this end review ct programmes with a view to identifying gaps that could give rise to loopholes leakages inefficient transfers and badly targeted spending