The Impact of Public Expenditure Management on Respect for Human Rights

Abstract

In the context of socio-economic challenges in the Republic of Moldova, the study of the impact of public expenditure management on human rights is particularly relevant, since the effectiveness of budget policy directly affects citizens' access to basic services. The analysis of budget priorities allows us to identify the extent to which the state implements its human rights obligations, including the right to education, health care and social protection. The findings of the study reflected in this article contribute to the development of recommendations for improving the transparency and accountability of public expenditure, which is critical for strengthening democratic institutions and protecting citizens' rights. The purpose of this study is to identify the relationship between the factors that determine the effectiveness of public expenditure management and the level of human rights. The article pays special attention to the implementation of economic, social and cultural rights, such as the right to education, health care and a decent standard of living. The international PEFA (Public Expenditure and Financial Accountability) methodology, which allows assessing the quality of public finance management, is used as an analytical basis. The study included a comparative analysis of data for Moldova and a number of other countries with comparable income levels, using the Human Rights Measurement Initiative (HRMI) indicator, adapted to the economic capabilities of the state. HRMI allows assessing how effectively a country implements socio-economic rights, taking into account its resource potential, and not only in absolute values. The findings of the study highlight the need to integrate human rights principles into the planning and execution of the state budget. This requires increased accountability, increased civil society participation in budget processes and strengthened mechanisms for monitoring the targeted use of public funds. The results may be useful for policymakers, human rights defenders and international organizations seeking to ensure a more equitable distribution of resources. UDC: 336.5:341.231.14; JEL: H5, K38, O15