Introduction The 2019 National Budget was presented against a very tight fiscal space and the launch of the Transitional Stabilisation Programme (October 2018-December 2020), and the broader Vision 2030 which is premised on promoting private sector growth and attainment of middle income status. The budget whose theme is “Austerity for Prosperity” is underpinned by expenditure cutting and revenue enhancing measures through taxation. This budget analysis, therefore, makes an assessment of how the budget will impact the social and economic rights of citizens especially the most vulnerable groups. Both the revenue and expenditure patterns will be reviewed in accordance with the key social and economic sectors with a focus on social protection, health, education and agriculture. The paper presents the key highlights of the 2019 budget, particularly the projected revenues, expenditure and public debt. Deep analysis of the revenue and expenditure measures will be made to assess the implications on social and economic rights with a view to give specific recommendations on how best to enhance revenue collections and ensure transparency and accountability in public finance management. Click the link below for a complete analysis.

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