Human rights based approach to public finance in the Philippines /
Maria Socorro l. Diokno and Clarence G. Pascual.
- [xviii], 170 pages ; 28 cm
Recent trends in public finance in the Philippines -- Recent trends in human rights in the Philippines -- Primacy of the human person -- Support for the realization of human rights without discrimination -- Maximum available resources -- Shared control over the country's available financial resources -- Nuanced application of HRBA to public finance -- Human rights based public budgets -- Innovations to the Philippine national budget in the context of human rights -- Christian aid and SOMO's tax justice advocacy -- Institute for socioeconomic studies (NESC)'s budget analysis method from the perspective of human rights -- Food and agriculture organization (FAO)'s budget work to advance the right to adequate food -- Centrol de Analisis e lnvestigacion (FUNDAR), international budget project (IBP) and the International human rights internship program (IHRLP)'s using budget analysis to advance human rights -- Social watch Philippines (SWP)'s alternative budget initiative -- Maria Socorro l. Diokno's human rights centered budget analysis -- Mahal and marks process indicators in budgetary analysis -- German lnstitute for Human Rights (GLZ's selected resources on public budgeting and human rights -- Applying the HRBA public finance framework to public expenditures -- HRBA, deficit spending and financing -- HRBA and public accountability Paying taxes -- Philippine tax performance -- Taxation without discrimination to realize human rights -- Human rights norms of expenditure -- Level of public spending consistent with human rights -- Deficit spending and financing -- Limits to current policy -- HRBA to deficit spending and financing -- Primary of human rights -- Deficit inflation link -- Maximum available resources -- Non-retrogression -- Greater deficit spending -- Public accountability in the context of human rights -- Impediments to public fiscal accountability -- Extracting accountability through Philippine accountability institutions -- Extracting public fiscal accountability through non-formal modalities -- Annex 1: 1987 Constitutional provisions related to public finance -- Annex 2: Standards of achievement relevant to public finance -- Annex 3: Treaty obligations related to public finance -- Annex 4: Norms of expenditure that support the realization of selected economic, social and cultural rights -- Annex 5: Core obligations and public finance -- Annex 6: Violations of human rights and corresponding human rights based revenue and expenditure indicators -- Annex 7: Norms of expenditure to meet Philippine treaty obligations references -- Human rights and public finance in the Philippines -- HRBA to Public Finance HRBA and public budgets -- Human rights based budget analysis and budget work -- Applying the HRBA public finance framework to public revenues -- Applying the HRBA public finance framework to public revenues -- Applying the HRBA public finance framework to public expenditures -- HRBA, deficit spending and financing -- HRBA and public accountability -- Annexes -- References.
9789719310648
Finance, Public--Philippines. Budget--Citizen participation--Philippines. Human rights--Philippines.