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Public Expenditure Efficiency: Theoretical and Legislation Approach

Author

Listed:
  • Roman S. Afanasev

    (Financial Research Institute, Moscow, Russia)

  • Nataliya V. Golovanova

    (Financial Research Institute, Moscow, Russia)

Abstract

Public expenditures efficiency is the key issue of the public finance management. Despite the frequent use of the term “efficiency” in the Russian government strategic documents, the terminology of the current federal legislation differs from the definition adopted in the literature. Authors describes the examples of differences in terminology and provides recommendations on using the same definitions, both in theory and in practice.

Suggested Citation

  • Roman S. Afanasev & Nataliya V. Golovanova, 2016. "Public Expenditure Efficiency: Theoretical and Legislation Approach," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 61-69, February.
    • Handle: RePEc:fru:finjrn:160106:p:61-69
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    Citations

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    Cited by:

    1. Andrei A. Bokarev & Olga V. Bogacheva & Oleg V. Smorodinov, 2017. "Methodology Development of Efficiency Evaluation of Public Infrastructure Investment Management," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 56-70, August.
    2. Vladimir V. Vagin & Irina V. Petrova, 2020. "The Role of Public Participation in Ensuring the Efficiency of Budget Expenditures," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 25-38, December.
    3. Vladimir V. Klimanov & Sofia M. Kazakova & Anna A. Mikhaylova, 2019. "Functions of Supreme Audit Institutions in Russia and Foreign Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 60-74, August.

    More about this item

    Keywords

    expenditure efficiency; expenditure effectiveness; economy; efficiency; efficient allocation of resources;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt

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