Speaker
Description
In the context of strengthening financial governance and aligning with European standards, the integration of human rights into the budget process becomes an essential direction for increasing the efficiency and equity of public finances. The concept of human rights-based budgeting is gaining increased relevance in emerging economies, including the Republic of Moldova, where challenges persist related to the efficient allocation of resources and ensuring equitable access to basic public services.
The purpose of the research is to assess the role of human rights-based budgeting as a tool for increasing public finance performance, with a focus on its applicability in the Republic of Moldova. The specific objectives are: (i) theoretical substantiation of the concept; (ii) analysis of the structure of public expenditures from the perspective of fundamental rights; (iii) identification of the relationship between budget allocations and relevant social indicators; (iv) formulation of directions for improving the budgetary framework.
The research uses a mixed approach, combining conceptual analysis with empirical analysis. The applied component is based on the analysis of statistical and budgetary data for the Republic of Moldova (public spending on health, education and social protection), correlated with social indicators (poverty rate, access to services, inclusion indicators). The methods used include comparative analysis, structural analysis and descriptive interpretation of data.
The research starts from the following hypotheses: (H1) directing public spending towards areas that reflect fundamental rights contributes to improving social performance; (H2) in the Republic of Moldova there is a gap between budget allocations and social results achieved; (H3) the explicit integration of human rights principles into program budgeting can increase the efficiency of the use of public resources.
Preliminary results highlight that, although the share of social spending is relatively significant, its efficiency remains limited, reflected in the persistence of social vulnerabilities. The analysis highlights the need for a better correlation between budget allocations and results achieved, as well as the introduction of rights-based performance indicators.
The originality of the research lies in integrating the human rights perspective into the assessment of public finance performance and in proposing an analytical framework applicable to emerging economies, adapted to the specifics of the Republic of Moldova.
The results of the study can contribute to improving the decision-making process in the field of public finances, providing support for the development of fairer and more efficient budgetary policies, aligned with sustainable development objectives and European standards.
