Presupuesto público y derechos humanos: las obligaciones financieras de los Estados en materia de derechos humanos

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Public Budget and Human Rights: The financial obligations of the States in human rights matter. From the ratification of international human rights treaties, it originates for the States the obligation to adopt general measures of application. Measures that are not only those that are necessary, appropriate and adequate at the legislative, administrative or judicial level, but also include financial measures. The current situation of Human Rights and their effective non-realization, is not due to theoretical issues. States have asumed that they are not something to be claimed but something that they must provide with their citizens.Unlike, the obstacles are practical and are related to the lack of an adequate way to prioritize in the investment of resources and their failure to consider from the area of public revenues. In this way, the investment of public resources for the realization of Human Rights should be typified as a legal obligation, which is also an instrumental obligation. Its instrumental nature is determined because this obligation can not be conceived except in conjunction with the different rights. And also because it is precisely the instrument to provide content to rights. To determine the content of this obligation, the Budget will be studied, as the document that foresees the priorities in the investment of a State, in its two aspects: public income and expenditure. In both cases, from a double perspective: firstly, analyzing the financial-tax and budget institutions - from a Human Rights perspective and secondly, determining what are the implications of applying the rules, standards and principles of Human Rights, that can be derived for the tax system and the budgetary cycle. With the aim of achieving the necessary synergy between the world of Human Rights and finances. The necessity of that synergy relies on the fact that we can not keep on considering as true that the world of the Human Rights and the world of financial issues and money have no ties or bonds. Human Rights have economic costs and money has to be invested as well on Human Rights implementation. Besides, is the Spanish response to the economic crisis impermissible under International Human Rights law? Which is and will be the social cost of those policies? Financial measures, often underpin the implementation of Human Rights through legislative and administrative state action, but they have been generally overlooked considered as non being mandatory. However, better resource allocation and expenditure by means of responsible, efficient, effective and sustainable investments, transparent, trustworthy and participatory public governance, can give a valuable way towards the full implementation of Human Rights at national level. Because it can not be affirmed that Human Rights do not also have an economic cost and doing so, in fact, involves social costs. And because it can not be affirmed that the collection of public resources and their subsequent investment, can be detached from all consideration regarding Human Rights. Raising and investing public resources from and for the realization of Human Rights will allow the State Parties to comply with their financial obligations on Human Rights.
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