Abstract
The article provides comparative analysis of the effectiveness of budget spending in Russia and OECD countries and examines the relation between effectiveness and the structure of budget expenditures. Effectiveness evaluation is based on the integral index, which includes a set of performance indicators for a number of areas and functions of budget expenditures: administrative, education, health, infrastructure, income distribution, stabilization and distribution of public goods. According to the results, in terms of the effectiveness of public sector expenditures Russia currently performs worse than all OECD countries, except Greece, and Lithuania.
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