BUDGETING FOR HUMAN RIGHTS DURING COVID-19

The document assesses South Africa's adherence to the ICESCR during the COVID-19 pandemic, highlighting failures in revenue generation and expenditure allocation. It argues that austerity measures have undermined healthcare, education, and social security, and proposes specific fiscal reforms—such as wealth taxes and a universal basic income grant—to ensure the progressive realisation of human rights.

• The South African government has failed to sufficiently mobilise domestic resources through progressive taxation. Corporate income tax rates fell from 50% in 1990 to 28% in 2018, and personal income tax rates have declined since 1997, remaining less progressive than in peer countries like Brazil, Mexico, and Ethiopia.
• The government's reliance on austerity measures has led to budget cuts in essential public services. Since 2016, average spending on social and economic programmes has lagged behind population and GDP growth, and the June 2020 Supplementary Budget cut R109 billion from social programmes to fund pandemic expenses.
• The public education system suffers from chronic underfunding and poor infrastructure. Between 2009/10 and 2018/19, real spending per learner decreased from R20,612 to R19,917, and over 3,500 schools lack water, security, and safe sanitation.
• South Africa's healthcare system is characterized by deep inequality and chronic underfunding. In 2018, there was one public-sector doctor for every 2,457 people without medical aid, compared to one private-sector doctor for every 429 to 571 patients.
• Social security measures are insufficient to prevent poverty and hunger. As of 2015, 55.5% of the population lived below the official national upper bound poverty line. The COVID-19 Social Relief of Distress grant of R350 per month remains below the poverty line of R1,227.51.
• To meet its human rights obligations, the government should implement specific revenue-raising measures, including a wealth tax on the top 1% (estimated to raise R143 billion), a solidarity income tax for those earning above R1 million, and the introduction of a universal basic income grant.

APA

Institute for Economic Justice (2020). BUDGETING FOR HUMAN RIGHTS DURING COVID-19. https://iej.org.za/wp-content/uploads/2020/10/IEJfactsheet-Available-Resources-COVID19_2.pdf

Chicago

Institute for Economic Justice. BUDGETING FOR HUMAN RIGHTS DURING COVID-19. 2020. https://iej.org.za/wp-content/uploads/2020/10/IEJfactsheet-Available-Resources-COVID19_2.pdf.

Wikipedia

{{cite report |author=Institute for Economic Justice |title=BUDGETING FOR HUMAN RIGHTS DURING COVID-19 |date=2020 |url=https://iej.org.za/wp-content/uploads/2020/10/IEJfactsheet-Available-Resources-COVID19_2.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{instituteforeconomicjustice2020budgeting, author = {{Institute for Economic Justice}}, title = {{BUDGETING FOR HUMAN RIGHTS DURING COVID-19}}, institution = {Institute for Economic Justice}, year = {2020}, url = {https://iej.org.za/wp-content/uploads/2020/10/IEJfactsheet-Available-Resources-COVID19_2.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }