Efficiency Of Public Spending Research Articles

Seismic–Energy Retrofit as Information-Value: Axiological Programming for the Ecological Transition

The research deals with the issue of the seismic and energy retrofit of historic building fabrics having as reference a historic district of Syracuse (Italy). The prospect of the ecological transition on the one hand and the public support funding on the other claim for a valuation programming approach implying the creation of multiple scenarios, each of which is inspired by a different and complementary degree of “saliency and urgency”. These two dimensions of “being worth” by a building aggregation having an its own shape and belonging to a larger and more complex urban system need to be addressed according to some axiological reference, in this case, the concerns of the efficiency and fairness of public spending. This experience concerns the creation of a value-based programming pattern of the seismic–energy retrofit process framed in a Building Information Modelling (BIM) environment aimed at identifying the best intervention strategy among the several ones that can be generated in the logic of the parametric design. Both seismic and energy retrofit expected performances, in fact, can be scaled, complementing the extension and intensity of the interventions. This experiment takes advantage of the BIM multidimensional logic in line with the multiple scales and purposes implied by the relationships between individual/communal axiological profiles and present/future prospects. The experiment consists of the creation of an additive cost-oriented design platform based on which the different and progressive combinations of intensity and extension of the interventions can be compared and selected.

Evaluating Public Spending Efficiency and its Determinants Towards Social Outcomes: Empirical Evidence from Indian States

The topic of public expenditure efficiency has gained a key position in the spheres of public policy goals. This article tries estimating the efficiency of public spending on health and education sectors across Indian states from 1990–1991 to 2016–2017. In input–output linkage, we have computed efficiency using a slacks-based measure model of data envelopment analysis through different orientations. The study also captures the externalities of public spending efficiency with some exogenous factors. It also suggests that these exogenous factors (such as good governance, per capita income and proportion of literates in the household) have significantly improved the output efficiency score of the health as well as the education sectors across Indian states. JEL Codes: H51, H52, H21, E61

Public Education Spending Efficiency: the Effect of Economic, Institutional, and Political Factors in the MENA Region

This paper aims to determine the public spending efficiency in primary, secondary, and tertiary education and to study the effect of institutional, political, and economic factors in the MENA region for the period 1998-2018. A non-parametric Data Envelopment Analysis (DEA) approach is used to assess efficiency. The results show that MENA countries are more performers in primary education despite that they spend considerably on secondary and tertiary education. A Censored Tobit regression model is adopted to analyze the determinants of public education efficiency. Many indicators affect efficiency, but primary education efficiency is more sensitive.

Public spending and economic growth: The role of institutions in Ivory Coast

Several studies have analysed the effects of public spending, institutions and interaction between public spending and institutions on economic activity. This existing literature has ignored the effect of institutional shocks on the relationship between public spending and economic growth. To fill this gap, the current study aims to estimate the effects of public spending, institutional factors and institutional shocks on GDP per capita in Ivory Coast. It uses annual data that covers the period 1984-2019. We exploit the principal component analysis technique to construct an institutional composite index. We then estimate two Nonlinear AutoRegressive Distributed Lag models with interaction variables such as institutional index and public spending, corruption and public spending. The empirical results reveal symmetric effects of long-run institutional and corruption shocks on GDP per capita. In contrast, the effects of institutions are asymmetric in the short term. Negative institutional shocks worsen GDP per capita in the short term, as do positive corruption shocks in the long term. Similarly, public spending promotes economic growth, but neither institutions nor corruption significantly accentuate its effects. These results imply that improving the efficiency of public spending requires a prior improvement in the institutional framework and, above all, in the fight against corruption.

The role of rules and norms in conditional cash transfer programs – Latin American experience

The most important element of conditional cash transfer (CCT) programs is conditioning the social transfer on some pre-defined requirements concerning healthcare and education. The conditioning (co-responsibility) is justified by the belief that higher accumulation of human capital will allow the beneficiaries to permanently lift out of poverty. The literature on the subject is ample, focused mostly on the cost effectiveness of CCTs and their impact on poverty rates and income inequalities. Usually ignored are the rules and norms – important from the institutional perspective – that affect the behavior of participants as well as non-participants and influence their attitudes towards work, childcare, social responsibility, etc.
 The aim of the paper is twofold. First, to identify rules and norms that matter for the effects and efficiency of CCTs. Second, to define the channels through which they impact the behavior of economic agents. The research hypothesis assumes that conditionality of transfers increases the efficiency of public social spending and can be applied broadly, in many contexts. To verify the hypothesis, an extensive meta-analyses of available studies was performed. The initial conclusions suggest that CCTs could be successfully used in developed countries as well as in poorer regions.

Implementation of a Business-to-Government (B2G) Sales Analytics Tool - Hermix

The public sector sales market, i.e. Business-to-Government (B2G) market is large and relevant. It is similar, yet differs in several key aspects from other markets such as retail, consumer (B2C), or Businessto-Business (B2B). B2G is huge, at 2 trillion Euro per year in Europe, but insufficiently researched and it lacks proper tools and methods. Public contracts are difficult to access and require specialized expertise and a significant initial investment. This paper explores the implementation and evaluation of an IT platform that supports and automates public sector sales, Hermix, in a large company. This study had a qualitative longitudinal approach. It consisted of 7 workshops and 2 interviews with 8 case study participants, performed over the duration of a year. It highlights the implementation steps and results. Hermix automated a set of public sector sales processes for the host company, including: tender monitoring with email notifications, opportunity qualification, and market research, i.e. the analysis of the tactical and strategic context: buyers (public authorities), budgets, competition, partnership affinities, groups of interest, trends. It uses advanced data analytics, big-data and machine learning to provide market intelligence such as governmentgraphics, firmographics, geographics and monetary segmentation. Implementing public sector sales automation tools provides direct benefits to companies, related to: cost and time efficiency, improved proposal success rates, and strategic planning optimization. Indirect benefits for companies refer to delivery quality. Data analytics tools also support overall public procurement transparency, public spending efficiency and better public governance.

Public spending efficiencies: an analysis of brazilian scientific production from 2013 to 2022

This paper aims to analyze the profile of scientific research on the efficiency of public spending published in Brazil from 2013 to 2022. The study was carried out using a documentary approach, and the data were found from the Spell database. The methodology used was based on a documentary approach based on 49 articles. The results indicate that the main characteristics verified were: growth in the number of articles published in the studied period; most articles have between two and four authors, with a predominance of male authors; public educational institutions were responsible for most academic publications, with greater emphasis on those coming from the Federal University of Minas, followed by the University of Brasília and the Federal University of Ceará. As for the content of the research, the study revealed that most articles have, above all, as a thematic area: expenditure on health and education. Most academic work has directly addressed the issue of public spending efficiency. Finally, it was revealed that more than half of the articles analyzed did not point to a solution to the problems of public spending. The main contribution of this study is to serve as a theoretical basis for new academic works, classified as documentary studies, which aim to address the efficiency of public spending.

The efficiency of agricultural spending in Italy: A territorial analysis

This paper assesses the efficiency of public agricultural expenditure in each Italian region through the analysis of regional budgets, both as a whole and in relation to specific agricultural policy measures. The degree of integration/complementarity between regional funds and Community funds of the second pillar of the CAP is also evaluated, in order to determine whether European resources are used by the Regions as a substitute for or in addition to regional measures. In Italy, public agricultural funding comes from three sources: the EU, the State, and the regions. While the literature on the effectiveness and efficiency of public spending in agriculture focuses on EU funds, the present research also takes into consideration the agricultural spending of Regions.This original analysis of agricultural spending at the regional level has been made possible by the databank of the CREA (Council for Agricultural Research and Economics), which has been gathering information on the allocations, payments, and remaining balances of regional accounts since 1990. The expenditure items for the agricultural sector included in the regional budgets were reclassified according to an original methodology created by the INEA (National Institute of Agricultural Economics, today CREA). The results show that the overall efficiency of public expenditure has improved over the last two decades (from less than 40% in 2000 to just over 50% in 2019). This improvement is quite evident in the South and the Islands and less so in the North. Agricultural policy measures that can be defined as "short term measures" (contributions to public and private entities involved in agricultural and forestry activities for running costs, such as salaries, telephone, electricity, etc.) show a good spending capacity, while measures requiring planning, such as business investments, still present difficulties. As regards integration/complementarity between regional funds and EU Fund for Rural Development Programmes (RDPs), the regions have been classified depending or whether or not they differentiate between the RDP financing and Budget financing. In the most recent period of 2014-2020, most regions have tended to target both sources of funding to support the same types of priority activities.

The Impact of the Price Factor on Farmers' Incomes in Turbulent Conditions

Farmers face various types of risks that affect their behavioural strategies and well-being. In 2022, the main problem was the rapid and uncontrolled acceleration of inflation in the markets of raw materials, energy and food products. Farmers have faced price volatility in food, raw materials and energy. The purpose of the article was to analyse the impact of the price factor on farmers' incomes, including the total impact of prices on manufactured products and energy carriers. The regression-based analysis showed the negative nature of such an impact, which requires increased state support for farm income during the crisis period. As a result of the study, we proposed to reorient government support from simple subsidies to incentives for farmers to produce bioenergy from waste. This measure will increase farmers' energy independence, reduce income dependence on rising energy prices, and increase the efficiency of public spending.

Do programme budget mechanisms improve the efficiency of public spending? Elements of theory and empirical data from Cameroon

This paper sets out to explore the effect of programme budget mechanisms on the efficiency of public spending. To do so, we first conducted an exploratory study among eight officials involved in the preparation and execution of the State budget. This exploratory study then enabled us to construct the variables to produce an analytical model. A survey was carried out among 475 performance chain actors in the central services of 29 ministerial departments of the State of Cameroon. The results obtained using descriptive statistics and simple probit regressions suggest that the mechanisms introduced by the programme budget have a mixed effect on the efficiency of public spending. While, on the one hand, structuring the budget into programmes, actions, activities and tasks, performance measurement indicators and a priori controls on the quality of programmes may have a positive effect on the efficiency of public spending; on the other hand, allocating appropriations according to expected results and costs and a posteriori internal and external budgetary controls have a negative influence on the efficiency of public spending. The study recommends developing the external budgetary controls and introducing internal controls that focus more on performance rather than consistency.

Budget Deficit and Economic Growth in Cote d’Ivoire: A Search for Threshold

This study examines the effect of budget deficit on economic growth in Cote d’Ivoire. The study applies threshold regression model to annual data covering the period 1970-2022. The results show that fiscal policy significantly influences economic growth rate. Further, the study establishes that the threshold level of budget deficit conducive for economic growth is 4% of GDP. Beyond this threshold, budget deficit is detrimental to economic growth. As the actual budget deficit is above 4%, the study recommends measures aimed at increasing domestic revenue and enhancing efficiency of public spending to enable the country reap more economic growth associated with fiscal policy. In this regards, efforts should be deployed to reduce tax revenue losses from exemptions and evasion which represent a potential of 4.2% of GDP, i.e. more than FCFA 1800 billion. Under certain assumptions, the “true” budget deficit threshold of Cote d’Ivoire is around 2% of GDP.

Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31

Purpose: The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today. Theoretical framework: The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals. Design/methodology/approach: The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous research results, specific characteristics of the health sector and applying VPSAS 17 and VPSAS 31 to accounting for tangible fixed assets at Hanoi public hospitals today to help accountants and managers at Vietnamese public hospitals to participate. study and apply it well in their work. Findings: The study has provided a number of solutions to improve fixed asset accounting in Vietnamese public hospitals when using VPSAS 17 and VPSAS 31. Next, The results show The determination and recognition of fixed assets are influenced by different management mechanisms, so the treatment and recognition of assets are also different. Research, Practical & Social implications: The study shows Vietnam is in the process of integrating and perfecting the accounting system according to international regulations, including the public accounting system. One of the public sectors that manages the largest amount of government fixed assets is the public hospital sector. Originality/value: The value is that In the process of public sector financial reporting disclosure and transparency, the Ministry of Finance has recently developed and issued 11 Vietnamese public accounting standards, the first two phases in the reform process in the field of financial management. public administration at the national and local levels…the application of Vietnamese Public Accounting Standards is important in the PFM Program efforts to improve the efficiency of public spending and strengthen governance. management of public resources towards sustainable development, including accounting for fixed assets at public hospitals. Therefore, it will greatly affect and influence the financial position in the public financial statements.

Estimation of Multiflier Effect of Public Spending on Economic Growth under Multiple Regimes Regime

The paper estimates the multiplier effect of public spending (total government spending) on economic growth (RGDP) from 44 years long time-series database of macro-economic variables from 1974-75 to 2018-19 (Panchayat Regime (1975-1990), Democracy I: Ceremonial Monarch (1991-2005) and Democracy II: Federal (2006-2019)) through structure vector auto-regressive (SVAR) model with tests. The paper provides the above three political regimes based on relationships between public spending and economic growth and the multiplier of public spending on economic growth. As a result, in the three different regimes, their nature, behavior, and dynamics are stationary. Except for real regular spending (RRS) in Democracy I: Ceremonial Monarch (1991-2005) and real capital spending (RCS) in Democracy II: Federal (2006-2019), all coefficient values of SVAR estimate shows a significantly positive relationship between the government spending and economic growth. It indicates a positive multiplier effect of public spending; recurrent spending and capital spending are positive to economic growth, except for GRRE in Democracy I: Ceremonial Monarch (1991-2005) and RCS in Democracy II: Federal (2006-2019). Likewise, in the different political regimes, higher multiplier of total public spending, regular public spending and capital public spending in the Panchayat Regime (1975-1990) are better than successive democratic regimes so-called the people’s centric political regimes: Democracy I: Ceremonial Monarch (1991-2005) and Democracy II: Federal (2006-2019). Besides, except for the Panchayat Regime (1975-1990), the multiplier value of public spending; recurrent spending, and capital spending are lower in Democracy I: Ceremonial Monarch (1991-2005) and then Democracy II: Federal (2006-2019). It indicates the low efficiency of the government spending and budgetary system. Therefore, the government should improve the efficiency of public spending, the ratio of the capital spending, and private investment for improving the higher multiplier variable in long run.

Efficiency of public spending on primary health care: analysis of São Paulo’s cities

Objective: To analyze the efficiency of São Paulo’s cities with spending on the Primary Health Care sub-function in the year of 2018 and its association with geographic location, population size, wealth generated in the city (GDP – Gross Domestic Product) and budget expenditures with this public policy.
 Methodology: Exploratory descriptive and explanatory study with São Paulo’s cities in six similar cluster whit combine population and GDP. It uses the settled expense as input, the Number of FHS (Family Health Strategy) Teams, FHS’s Coverage Percentage, Number of Basic Health Units (BHU) and Percentage of Live Births of mothers who performed more than 7 doctor's appointments in the prenatal period as an output. The efficiency level of each city is shown on georeferenced maps. Pearson's correlation is used to estimate the levels of associations between quantitative variables.
 Results: 102 cities have a maximum level of efficiency, distributed between the six groups. Cities with a lower number of inhabitants and GDP tend to be more inefficient. Efficiency has a low correlation with population size, GDP or health public spending. The cities with the lowest levels of efficiency are neighbors of São Paulo (Metropolitan Region) or small cities scattered throughout the state’s territory.
 Theoretical Contributions: The research identifies that the management (formulation, implementation and evaluation) of the primary health care policy must consider different programs that focus on its location in the cities’ territory, population and wealth. There are references to the benchmarks for good practices in managing Primary Health Care policies.

Audit Implosion in European Affairs: How to Govern the Dimension and Development of the European Paying Agencies? The Argea Case: A Qualitative Research of Audit Loops and Restatement

Accounting information has a strong political meaning, and cases of accounting failure demonstrate that the regulation and standard are far from saving accountants from making mistake and auditors from failing to recognize the errors. European financial report SoA (Statement of Assurance) offer guidelines for the proper depiction of an entity, but, in the settlement of the accounting practice, there is still plenty of room for the personal professional opinions of the prepares. So this paper use after a quantitative (descriptive and mathematical approach) a qualitative research: "Argea Case", to discuss a modification of organization settings of an Italian paying agencies, it's reflexes in efficiency and effectiveness of public spending. As a result, a high risk of losing accounting credibility affects all the participants in the preparation, reviewer and approval of the accounting data that are published and then restated; above all, it reduces the credibility of the paying agency releasing the official financial report affected by mistakes. All these aspects describe the audit implosion in European affairs and how future payments from EU policy are conditioned by the inability to formalize agreements and contracts between auditors, consultants and the government of paying agency; fueling uncertainty, risks and unpredictability events about the quality of  EU public spending.

The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe

This study aims to provide new evidence of the impact of total tax revenue and tax structure on economic growth in a sample of eleven European Union (EU) member states located in Central and Eastern Europe (CEE), namely Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, and Slovenia. The methods used are description, comparison, synthesis, regression and correlation analysis of annual panel data for the period 2000-2021. The ordinary least squares (OLS) method is used to estimate the parameters of the regression models. The causal relationship between the variables is confirmed by the Granger causality test. The main results indicate that there is a significant negative effect of total government spending on economic growth rate, while the total tax revenue has a positive impact. These findings suggest low efficiency of public spending. The structure of tax systems does not seem to hinder economic growth, as both direct and indirect tax revenues show a positive growth-supporting effect. Only social security contributions are estimated to have a detrimental impact on economic growth. Value added tax and both income taxes (personal and corporate) are found to be growth-conductive, while property taxes and excise duties seem to have no significant impact on the growth rate. Based on the research findings it is obvious that government expenditure is not an effective tool for positive fiscal impact on the economy, so policymakers can support economic growth by decreasing the share of public spending in GDP or by increasing its efficiency. It is recommended to maintain the current ratio between direct and indirect tax revenue, while carefully considering changes to social security systems to promote sustainable and inclusive growth.

Using Data Envelopment Analysis (DEA) for measuring efficiency in the defense sector

The way to improve the efficiency and effectiveness of public spending, which is a top priority for any government in any country, implies the introduction of Performance-Based Budgeting (PBB). One of the more advanced government-wide performance budgeting systems that uses performance information systematically in the preparation of the government budget is program budgeting. It is important to keep in mind that without systematic development and use of program performance information and adequate and effective performance indicators, program budgeting in the defense sector does not make sense as a tool to improve the efficiency and effectiveness of the defense resource management process. Only by defining and tracking success can it be known if the defense organizations and units perform efficiently and effectively. In this article, data envelopment analysis (DEA) was considered as an excellent mathematical programming tool that can be used to measure, evaluate, and analyze the efficiency of the defense organizations, in particular of the infantry battalions of the infantry brigades under the Eastern and Western Commands of the Georgian Defense Forces (GDF), on the delivery of readiness. A sample DEA model was proposed to measure the efficiency of the abovementioned units. Some recommendations to facilitate the use of the DEA and other statistical tools to measure and evaluate the performance of the GDF units were also proposed.

THE EFFICIENCY OF INDIVIDUAL AND PUBLIC SPENDING ON HIGHER EDUCATION IN OECD COUNTRIES AND IN UKRAINE

The article is devoted to the analysis of the efficiency of higher education funding from the perspective of higher education applicants (cost of education) and from the perspective of the state (budget expenditures, investments in preparation of specialists).The article contains the main indicators of socioeconomic development of the OECD countries and Ukraine. The analysis has shown that in Ukraine the amount of higher education expenditures as a percentage of GDP has an average value compared to the OECD countries, while this amount in monetary terms is significantly lower than in other countries.The efficiency of higher education costs for the individual and expenditures for the state in the OECD countries and in Ukraine have been evaluated. The efficiency of individual costs of higher education is calculated using the discounted cash flow method, applied to the cost of education and the difference in wages between qualified and unqualified personnel. The efficiency of public spending on higher education (investment in the training of specialists) is calculated using the discounted cash flow method applied to the share of public spending on higher education and GDP growth generated by labor with better skills. The results of the calculations have shown that the efficiency of state expenditures on higher education is higher than the efficiency of individual costs.

Efficiency of public spending on human capital in Africa

Government spending on human capital continues to increase over the years. However, knowledge of the efficiency of such spending is limited. Using data from World Bank’s World Development Indicator and World Governance Indicator from 2006 to 2017 and Data Envelopment Analysis and DEA Bootstrapping models, the study examined the relative technical efficiencies of public spending on human capital and their correlates in Africa. The study found public spending on health and education in Africa to be inefficient. Efficiency was much higher in health spending than in educational spending. Factors such as institutional quality, economic growth, government expenditure, foreign direct investment, and trade openness were found to influence the efficiency of public spending on human capital. Government should put in place measures to stimulate trade, ensure institutional quality and growth of urbanization to help improve efficiency in public spending.

The efficiency of public spending on education: Lower and higher secondary education

Research on the efficiency of public spending on the education sector hardly addresses the territorial distribution of educational attainment. This paper tries to fill in the gap by verifying whether the analysis of spatial differentiation of educational attainment could provide crucial information on the financial policy in this sphere and assess the impact of the socio-economic factors upon the education level evaluated through school tests. Our article aims to identify the relationship between spending on public education and the degree of educational attainment and inter-regional inequality in Poland. The research results showed that the spatial approach should not be ignored when assessing the relationship between public education expenditure and the degree of educational achievement. We note that the applied public financing of second-level education in Poland does not reduce regional disparities in education but maintains them at a constant level.