What is Human Rights-Based Budget

Fiscal resources, as well as legal infrastructure, are required to fulfill human rights obligations. This emphasizes the importance of fiscal perspective for realizing human rights, and it finds a soul in the budget as concepts of public expenditures and revenues. Budgets, as the government's most important fiscal plan, outline how resources will be allocated. In this regard, budgets play a vital role for the realizing of human rights. Human rights-based budgeting approach has become increasingly popular in recent years. This technique considers human rights obligations for allocating resources; hence, it assists in defining public expenditures. This study focused on human rights from a fiscal perspective and the causality relationship between public expenditures, and human rights was investigated by employing the Dumitrescu-Hurlin panel causality test for the period 1995-2017 in 26 OECD countries, based on the assumption that public expenditures are an important instrument in realizing human rights. Findings reveal a bidirectional causality between public spending and human rights.