Actors in HRBA to Public Finance
Claimholders
./
Filipino
women, men
and children
lndigenous
peoples
Persons with
disabilities
Older persons
Duty Bearers
Other Actors
{
r/
./
{
./
Management
Department of Finance, Bureau of
Customs, Bureau of lnternal Revenue
Bangko Sentral ng Pilipinas
National Economic and Development
Authority, nvestment Coordinating
Committee, Development Budget
Coordination Committee, PublicI
Persons living
with HIV
Migrant
workers
Department of Budget and
{
Persons living
in povefi
n
./
n
'v
Private Partnership Center
All other executive departments,
agencies, bureaus, offices,
government-owned and controlled
corporations, and other government
instrumentalities
Local government units
Legislative branch
Otfice of the
operational context, ownership,
structure, and engagement in
public-private partnerships
Multinationalcorporations
operating in the Philippines
ri
.1 trledia
./ tton-governmental organizations
.i citizens'groups
./ raitn based groups
{ Community-basedorganizations
./ Women's groups
r/ Professionalassociations
d Business chambers
! lrade unrons
{ Social movements
r/ Advocacy groups
{ Political parties
l-
Judicial branch
Public accountability institutions: Civil
Service Commission, Commission on
Audit, Commission
Filipino business enterprises
regardless of size, sector,
on
Elections,
Ombudsman,
Commission on Human Riohts
HRBA to public finance has four essential elements: it gives primacy to the human person over
all other considerations; it looks to public finance to invest in goods, services and facilities that
support the realization of human rights for all; it emphasizes the obligation of government to
mobilize the maximum of the country's available financial resources and devote these to
progressively realize human rights; and it promotes shared control over the country's financial
resources.
Primacy of the human person
The standard view of public finance places finance capital above all other considerations.
HRBA to public finance, on the other hand, gives primacy to the human person. The human
condition forms the basis for all fiscal action, and all fiscal decisions are geared towards
improving the quality of life especially of those most vulnerable. This requires public finance to
pay special attention to those most disadvantaged and excluded from enjoying their human
rights-women, children, indigenous peoples, persons with disabilities, older persons, persons
living with HlV, migrant workers, and persons living in
povefi.
HRBA to public finance treats Filipino women, men and children as claimholders: the owners,
principal actors, central subjects and main participants, accorded full respect for their integrity
as human persons. HRBA to public finance encourages claimholders to fully exercise their
human rights responsibly, by, among others, paying their correct taxes in a timely manner,
refraining from purchasing smuggled goods and items, prudently using public goods and
services, and actively and meaningfully participating in public fiscal decision-making and
related processes.
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