18. Makwe 先生(尼日利亚)在谈到发展筹资和税制改革时询问，是否也不能从其他来源调动资源，例如通过资产追回和打击非法资金流动来这样做。
18. Mr. Makwe (Nigeria), referring to financing for development and tax reform, asked whether resources could not also be mobilized from other sources, such as through asset recovery and by combating illicit financial flows.