Public budgets and Human Rights principles in the argentine financial system

Abstract

The general objective of this article was to analyze the incorporation of human rights principles in budgets in Argentina. Public budgets are central instruments for the promotion and protection of human rights. Through them, budgetary priorities and the destination of public resources are established so that the State, as a public subject and guarantor of human rights, complies with the international duties assumed. The methodology used is qualitative and descriptive and explanatory. A documentary analysis and a content analysis are carried out. Public budgets must include in all their dynamics (preparation, sanction, execution and control) the human rights principles of substantive equality, justice, sustainability, inclusion and transparency. In Argentina, the implementation of human rights principles took place gradually. However, progress was in many cases limited by social, economic, political and historical contexts. Fundamentally, because of the setback in the budgetary decisions of governments that do not focus on the field of human rights.