Conceptual and Methodological Substantiation of the Relationship Between the Quality of Public Expenditure Management and the Level of Respect for Human Rights

Abstract

The quality of public spending is one of the important factors determining the level of respect for human rights. At the same time, public spending should aim to achieve the following two objectives: on the one hand, public expenditure management should maximize the efficiency of public spending; on the other hand, public expenditure management should ensure equity and inclusion of disadvantaged groups of the population. Therefore, the definition and development of the methodological framework associated with the concept of the quality of the public expenditure system is a current research direction of utmost importance for the field of human rights and public finance. The objectives of this article are: to develop the conceptual framework of the public expenditure system and the quality of the public expenditure system; - to argue the interdependence between the quality of the public expenditure system and the level of respect for human rights; to develop the methodological framework for assessing the quality of the public expenditure system from the human rights perspective. The following research methods were used to successfully achieve the set objectives: monographic method, statistical-economic method, experimental method, balance method, economic mathematical method and scientific abstraction method. Overall, the level of respect for human rights can be associated with progress towards the Sustainable Development Goals. An aggregate variable that strongly reflects certain human rights issues used as a dependent parameter is the Human Development Index. CZU: 330.567.4:342.7(478); JEL: H5, H83, K38, O15.