Abstract

The government concern towards preservation of Economic, Social and cultural rights of citizens of a country can be clearly visible through the fiscal policy changes and the trends in public finance. This article intends to decompose and analyse the trends of government expenditure of Sri Lanka over the past years and to investigate whether the public expenditure has been allocated for productive sectors which truely facilitate public welfare and uplift the Ecoomic,Social and cultural rights of the citizens.The considered period for the data analysis is 2010 to 2018 and also a special emphasis has been given on 2019 budget as the latest. The trends of Public expenditure on education, health and main welfare programs and recent taxation policies have been taken into account as a proxy of the attention towards ESCR by the government. The study has illustrated a significant decline in the public expenditure on education, health and welfare with heavy burden generated by indirect taxes that can draw harmful impacts on economy’s future productive potential as well as on the obligation of protecting ESCR.