Applying the HRBA Public Finance Framework to Public Revenues Paying Taxes Philippine Tax Performance Taxation Without Discrimination to Realize Human Rights 58 59 60 Applying the HRBA Public Finance Framework to Public Expenditures Human Rights Norms of ExPenditure Level of Public Spending Consistent with Human Rights 66 70 HRBA, Deficit Spending and Financing Deficit Spending and Financing Limits to Gurrent Policy HRBAto Deficit Spending and Financing HRBA toDeficit Spending and Financing Primary of Human Rights Deficitlnflation Unk 80 Maximum Available Resources 85 Bonowing and Growth Sustainable Debt Evolution of Philippine Debt Non-Retrogression Greater Deficit Speding New Resources: Foreign Exchange Reserves Financing Forms and lnstitutional Arrangements 81 82 82 84 86 87 89 90 91 92 93 HRBA and Public Accountability PublicAccountrability in the Context of Human Rights lmpediments to Public Fiscal Accountability bctrac{ing Accountabi lity throu gh Philippi ne Accountability Institt ttions 96 100 101