Human Rights Based Budget Analysis and Budget Work Human rights based budget analysis is a thorough and detailed review of the budget using human rights norms, standards and principles. lt seeks to affect both the budget decisions and the way budget issues are decided. Human rights based budget analysis and budget work have been conducted by a variety of actors, applying different methodology in specific contexts, but all based on human rights norms, standards and principles. They identify specific steps to undertaking human rights based budget analysis and provide useful guidance to researchers and analysts. Applying the HRBA to Public Finance Framework to Public Revenues Public revenues come from tax and non-tax revenues, with tax revenues accounting for the bulk of total public revenues. HRBA to public finance provides that paying taxes is a basic duty of all individuals (UDHR, Art. 29), regardless of the political or moral orientation of the taxpayer. (Greggi, 2009) Paying taxes is a critical part of state-building and strengthening democracy. Taxes are used to provide public goods and services that individuals alone cannot afford. Taxes also redistribute wealth throughout society. (Christensen) But government's tax power is limited by the boundaries of human rights, and the tax system must be governed by the human rights principles of proportionality, equity, non-retroactivity, reasonableness, and respect for due process. The Philippines has not been able to mobilize the maximum tax revenues. Tax effort has been low and declining (from 14.3% of GDP in 2006 lo 12.80/" in 2009), in part due to changes in tax policy, increased tax evasion and changes in the country's economic structure. (Manasan, 2011) Tax leakages, both tax evasion and tax avoidance, constitute a significant reduction of government's tax revenues. The development of an equitable tax system is a prerequisite for achieving human rights. (Waris and Kohonen, 2011) The 1987 Philippine Constitution mandates uniform and equitable taxation and requires a progressive system of taxation, but the tax system relies equally on both direct and indirect taxation, each contributing less than half of total tax revenues. Moreover, discrimination is present in both direct and indirect taxation. For one, the bulk of personal income tax is sourced from fixed salary workers rather than from professionals or businessmen. For another, there is a heavy reliance on indirect taxation, in particular the value-added tax (VAT), which imposes a heavier tax burden in real terms on those living in poverty than on the rich. Tax discrimination against women has been noted in other contexts, but the issue has not received attention in the Philippines. Taxation also affects the satisfaction of the minimum essential levels of human rights by affecting a person's access to essential goods, services and facilities implicit in a right. Some examples can be found in the VAT. Take the right to adequate food. While some raw food products are exempt from VAT, transport costs of food items are not, and processed or manufactured foods are not VAT-exempt. Taxation should promote shared control over the country's financial resources by fully incorporating the human rights principles of participation, transparency and accountability. Mechanisms for meaningful participation and accountability need to be built into tax measures.