1. Home

EVALUATION OF GOVERNMENT EXPENDITURE PLANNING METHODS

Ērika Žubule

Abstract


The topicality of the research problem is justified by the fact that each country's sustainable development is affected by the government's policies. One of its main components is a fiscal or budgetary policy. Traditionally, it is defined as the money required for making a revenue and expenditure policy that is needed to ensure the government’s functioning, but the economic interpretation says it is the economy regulation system through taxes and government spending.

In the finance theory and practice, great attention is paid to the part of expenses, saying that the most efficient budget reforms are possible in the area of government expenses.  It is emphasized that the diminishing of state expenses is possible already in the process of budget planning by increasing the reliability of users of budget funds. The state`s finance practice offers several models reflecting problems in the sphere of planning budget expenses. The aim of the research – to evaluate methods of planning government budget expenses used in the state`s finance practice and identify the figures of their efficiency, their problems and suggesting possible solutions.


Keywords


budgeting; budget process; budgetary policy; budget reform; government expenses

Full Text:

PDF

References


Blondal, J. R. (2003). Budget Reform in OECD Member Countries: Common Trends. OECD Journal on Budgeting, Vol. 2, No. 4.

Grizzle, G. (1986). Does Budget Format Really Govern the Actions of Budget Makers? Public Budgeting and Finance, Volume 6, 60-70.

Grossbard, S. I. (1990). PPBS for State and Local Officials: Burea of Government Research. University of Rhode Island, Kingston.

Lu, Y. (2007). Performance Budgeting: The Perspective of State Agencies. Public Budgeting and Finance, vol. 27, No. 1, 1 – 17.

Mikesell, J. L. (2007). Fiscal Administration: Analysis and Applications for the Public Sector, Belmont, US.

Nice, D. (2002). Public Budgeting, Wadsworth.

Performance-Based Budgeting: The Contribution of the Program Assessment Rating Tool. (2006). Public Budgeting and Finance, vol. 26, No. 4, 79 – 88

Performance Management in Government. Contemporary Illustrations (1996). Public Management Occasional Papers, OECD, No. 9

Pyhr, P. (1973). Zero – Base Budgeting, Wiley- Interscience, New York.

Premchand, A. (2006). Controlling Government Spending: The Ethos, Ethics, and Economics of Expenditure Management. Oxford University Press.

Public Budgeting: Policy, Process and Politics, ed.by Rubin, I. S. (2008). ASPA

Rubin, I. S. (1997). The Politics of Public Budgeting, New Jersey.

Schik, A. (1990). The Capacity to Budget, Washington, DC: The Urban Institute.

Stewart, C. H. (2009). Budget Reform Politics. Cambridge Books.

The Evalution of Public Finance and Budgeting: AQuarter Century of Developments, (2006). ed.by Mikesell, J. L.& Mullins, D. R., Blackwell Publishing,Inc.

Wildavsky, A. (1969). Rescuing Policy Analysis from PPBS. Public administration Review, No 29, 292 – 310.

Wildavsky, A. (1992). The Politics of the Budgetary process, 2d ed., New York:Harper Collins.

Кейнс, Дж. М. (1993). Избранные произведения: перевод с английского, Москва, „Экономика”.




DOI: https://doi.org/10.17770/sie2018vol1.3332

Refbacks

  • There are currently no refbacks.
Rēzeknes Tehnoloģiju akadēmija, 2016 © Atbrīvošanas aleja 115, Rēzekne, Latvija. Tālrunis: 28325368;
Jautājumus un ierosinājumus sūtiet uz helpdesk@rta.lv