Program Budgeting Research Articles

Ecological variety testing of chickpeas in a changing climate in the West of Kazakhstan

This research was carried out within the framework of the scientific and technical program BR10765000 “Creation of highly productive varieties and hybrids of leguminous crops based on the achievements of biotechnology, genetics, physiology, biochemistry of plants for their sustainable production” under the budget program 267 “Increasing the availability of knowledge and scientific research”. The article presents the results of ecological variety testing of chickpeas in the arid conditions of Western Kazakhstan. The West Kazakhstan region sharply differs in soil and climatic conditions from other regions of Kazakhstan. Naturally, in such difficult environmental conditions, varieties that will be able to fully solve the problem of overcoming the negative complex influence of limiting environmental factors that are strictly specific to a particular zoning zone become crucial. Among leguminous crops, chickpea occupies a leading position as a source of vegetable protein and has very high nutritional value. Moreover, its value lies in its ability to improve soil fertility by enriching it with nitrogen. Chickpea is an excellent precursor to spring durum wheat. The main goal of this scientific work is to systematically study chickpea breeding material, identifying sources of valuable traits and properties through ecological selection, and creating new competitive and patentable varieties adapted to the agroecological conditions of our region. The article presents a summary of the results of ecological variety testing of chickpea breeding carried out by various research institutes including the Kazakh Research Institute of Agriculture and Plant Breeding, Krasnokutsky Breeding and Experimental Station, Volgograd State Agricultural Academy, Krasnovodopadsky Agricultural Experimental Station, and the Scientific and Production Center of grain economy named after A.I. Baraev.

The main vectors of changes in local budgets in the context of budget decentralization and martial law

Implementation of regional problems of socio-economic development of territories depends on the efficiency of local authorities. An important factor in the implementation of these programs is the sufficiency of their own financial resources at their disposal. This problem had to be overcome by the reform of budget decentralization, according to which each local authority should provide a decent level of primary and basic public services for the population. Russian military aggression added even more problems to local communities: causing mass migration and stopping business, the need to solve humanitarian, communal, migration problems, and rebuild destroyed housing. In 2015–2022, the structure of local budget revenues changed: the share of transfers in revenues and the share of subventions in the total amount of transfers decreased. This was influenced by the following factors: changes in the payment of a single tax, personal income tax deductions to local budgets, cancellation of medical and some social subsidies, cancellation of transfer of reverse subsidy. Factors that influenced the structure of the revenue base of local budgets also affected their spending part. The change in the composition of interbudgetary transfers is directly related to the reduction of spending powers of local authorities and the change in the mechanism of financing budget programs in the field of education, health care, social protection and social security. However, the decrease in the share of local budget expenditures on the social sphere occurred at a slower pace than the decrease in the amount of subventions to local budgets for these purposes. This indicates the growing role of local budgets in financing programs of local importance and is a positive result of the budget decentralization reform. The full-scale war of 2022 showed how financially stable local authorities are and whether they are able to withstand any changes in the financing of their powers with dignity. After all, the local government, in addition to continuing to provide public services at a high level, has taken on additional responsibilities: ensuring territorial defense activities, assisting the Armed Forces, supporting relocated businesses, assisting internally displaced persons, preparing shelters, etc. Of course, such opportunities were influenced by the reform of budget decentralization, which enabled local authorities to obtain their own sources of financial resources, which played a key role in facing challenges.

Фінансово-економічний механізм урегулювання російсько-українського конфлікту

The purpose of the article is the scientific substantiation of the content and structure of the financial-economic mechanism of resolving the intercountry conflict and the peculiarities of its application in the conditions of the Russian-Ukrainian war. The research methodology is based on the quantitative and qualitative analysis of financial and economic instruments used in Ukraine in the development of the State policy to resolve the Russian-Ukrainian conflict, and their scientific generalization to substantiate the components of the financial and economic mechanism for its implementation. The authors have examined the financial and economic resources of Ukraine in the field of defense and compared them with the capabilities of the Russian Federation, the mechanisms of distribution of expenditures of the State Budget of Ukraine on national defense and public order, the role of budget programs in financing security measures are analyzed. In addition, an analysis of the instruments of economic influence used by Ukraine to limit the capabilities of the Russian Federation, in particular economic sanctions, was carried out. The levers of economic support for Ukraine used by the international community are characterized. The structure of the financial-economic mechanism of resolving the intercountry conflict, which includes certain directions, goals, subjects, objects, instruments and forms of the State influence, is substantiated. It is shown that economic incentives and restrictions have both a direct and indirect impact both on the possibilities of Russia’s military actions and on the possibilities of military counteraction on the part of Ukraine. Blocking the economic activity of the Russian Federation entails a multiplicative restrictive effect for its economy and the federal budget. Such economic restraint reduces the possibility of financial support for hostilities and affects the decline in the standard of living of Russians. Instead, economic assistance to Ukraine stimulates its economy and supports its financial resources both directly and indirectly through the market mechanism.

Automatic SDG budget tagging: Building public financial management capacity through natural language processing

Abstract The “budgeting for SDGs”–B4SDGs–paradigm seeks to coordinate the budgeting process of the fiscal cycle with the sustainable development goals (SDGs) set by the United Nations. Integrating the goals into public financial management systems is crucial for an effective alignment of national development priorities with the objectives set in the 2030 Agenda. Within the dynamic process defined in the B4SDGs framework, the step of SDG budget tagging represents a precondition for subsequent budget diagnostics. However, developing a national SDG taxonomy requires substantial investment in terms of time, human, and administrative resources. Such costs are exacerbated in least-developed countries, which are often characterized by a constrained institutional capacity. The automation of SDG budget tagging could represent a cost-effective solution. We use well-established text analysis and machine learning techniques to explore the scope and scalability of automatic labeling budget programs within the B4SDGs framework. The results show that, while our classifiers can achieve great accuracy, they face limitations when trained with data that is not representative of the institutional setting considered. These findings imply that a national government trying to integrate SDGs into its planning and budgeting practices cannot just rely solely on artificial intelligence (AI) tools and off-the-shelf coding schemes. Our results are relevant to academics and the broader policymaker community, contributing to the debate around the strengths and weaknesses of adopting computer algorithms to assist decision-making processes.

State Financial Control over Costs of Religious Organisations in Ukraine

The article is devoted to the study of issues of state financial control over the activities of religious organizations in Ukraine through the disclosure of the goals to which such control is directed and the state's intervention in the activities of religious organisations. The analysis was carried out in several directions, which are tools of state influence. First of all, it is a legally defined obligation to keep accounting records by a religious organisation and the requirement to submit financial statements as one of the components of state financial control. Secondly, it is a control over the targeted use of funds that religious organisations can and do receive during the implementation of budget programs. Thirdly, it is the state financial control over the activities of economic entities, which are formed by religious organisations (publishing, printing, production, restoration and construction, agricultural and other enterprises). In each of the cases, the subject of the control activity, control activity procedures and goals that must be achieved as a result of the control procedures carried out by the state bodies differ.

IMPROVING THE BUDGET PROCESS IN GEORGIA'S SELF-GOVERNING CITES: CHALLENGES AND OPPORTUNITIES

This scientific article is dedicated to identifying the main directions of its improvement in the self-governing cities of Georgia, based on the analysis and evaluation of the current state of the budget process. In particular, it discusses the basic budgeting document (medium-term action plans) and the budget process; The difference between the revenues and payments of the budgets of the self-governing cities and the peculiarities of their planning are shown; The modern practice of implementing the program budget in the self-governing cities of Georgia is analyzed and evaluated, on the basis of which conclusions are made on the necessity of its improvement. Emphasis was placed on the following problematic issues in the budget process of self-governing cities: inadequate forecasting of tax revenues; Social orientation of the budget; Preparation of medium-term action plans; Development of expected final / intermediate results; Development of evaluation indicators; Improving the monitoring mechanism for the implementation of programs during the budget year; Strengthen the role of internal and external control.

ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS

The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.

Аудит використання бюджетних коштів в освітній сфері

Abstract. Introduction. Budget expenditures play one of the most important roles in the development of the state and society. After all, they are the basis for providing economic, cultural, social, administrative and other programs, creating general conditions for the development of market, international relations and other important areas of activity. Purpose. The aim of the article is justification of the need to improve the state financial audit of the use of budget funds in the field of education. Results. The article substantiates the importance of budget expenditures in the field of education as an important tool in educating future citizens, obtaining new knowledge, developing human capital and influencing the effectiveness of the development of the national economy as a whole. The need for a state financial audit of the effectiveness of their use under the relevant budget programs has been revealed. The expediency of improving the existing approaches to evaluating the effectiveness of budget programs is indicated. An analysis of the results of the audit study of the effectiveness of implementation of budget programs for personnel training by professional (vocational and technical) education institutions and institutions of vocational pre-higher education was carried out. The factors that negatively affected the effectiveness of the use of budget funds and state property under the studied programs were analyzed. Conclusions. The assessment of the effectiveness of implementation of budget programs in the field of education should become one of the priority tasks in the activities of the state financial control bodies of Ukraine. At the same time, the war in Ukraine made adjustments to the activities of state financial control bodies, as well as to all spheres of activity. Currently, forced and necessary changes are being implemented regarding the implementation of state financial control measures, including state financial audit, which are necessary for the functioning of state bodies. Since the introduction of martial law, the State Audit Service of Ukraine has been carrying out state financial audits under the conditions of the actual functioning of control objects, services and information platforms, the possibility of ensuring the life and health of employees. In addition, conducting an audit in some regions of Ukraine is currently impossible. However, despite the difficult situation in Ukraine, the State Audit Service continues to perform its functions and carry out measures of state financial control, in particular, conducting a state financial audit of the implementation of budget programs in the field of education

STRATEGI PENGELOLAAN EFEKTIF EKOSISTEM TERUMBU KARANG DI KAWASAN KONSERVASI NUSA PENIDA

Nusa Penida MPA was established with the aim to conserving natural resources and ensuring the sustainability of livelihoods. The Government of Indonesia uses the EVIKA tools to assess the effectiveness of MPA management. This study examines the effectiveness of MPA management by looking at indicators of coral reef ecosystem health and resource utilization to develop an effective management strategy using the force filed analysis method. The results showed that the condition of coral and fish biomass in the Nusa Penida MPA experienced a significant increase. Hard coral cover was in the medium category with a cover of 43% and fish biomass of 816.80 kg/ha. The coral reef health index of the Nusa Penida MPA is 5 which indicates that coral cover is in the medium category with high recovery potential and the coral reef fish category is low. Nusa Penida marine resources are used for fisheries, tourism as well as for trade. This study recommends a strategy to increase the effectiveness of Nusa Penida MPA management by investing in increasing human resource capacity in the Bali MPA management unit in competence on monitoring ecosystem and preparing a management budget plan along with efforts to fulfill program budgets.
 Keywords: Coral Reef, Management; Effective; Nusa Penida; MPA

PP132 Disinvestment Initiatives In Health Care: A Scoping Review Of Systematic Reviews

IntroductionDisinvestment of ineffective, low value technologies is growing as a priority for international health policy in order to improve quality and maximize value in health care. Different strategies have been implemented at the international and national level using various methods of evidence gathering and technical assessment. However, the success of these initiatives is mixed, with fewer than half of the empirical studies reporting reductions in the use of low value services.This review explored the role of stakeholders in the disinvestment process by describing the initiatives and analyzing the methods used for reassessment. We also identified the facilitators and barriers related to disinvestment implementation.MethodsThis scoping review was guided by the JBI Manual for Evidence Synthesis and the PRISMA statement for scoping reviews. Strategic literature searches were performed to identify published reviews on disinvestment in health care using the MEDLINE, Web of Science, and Scopus databases. Data were extracted using a predesigned form and then synthesized narratively to identify similarities and differences across the approaches according to prespecified domains.ResultsSixteen reviews were included. We identified various disinvestment initiatives across 16 countries, with a minimum of 34 initiatives at different levels of implementation and with various agencies responsible for the activities. Two of the most used methods for facilitating disinvestment decisions were program budgeting and marginal analysis (PBMA) and health technology assessment (HTA). Stakeholder involvement was the most important aspect to be addressed since it acts as both a facilitator and a barrier in implementing disinvestment initiatives. Meaningful engagement may be strengthened with continuous stakeholder participation, transparency in methods and processes, and ongoing knowledge transfer.ConclusionsThis scoping review highlights the role of stakeholder involvement in disinvestment, which is a double-edged sword because it both facilitates and hinders disinvestment implementation. The most common methods for assessing candidates for disinvestment are PBMA and HTA, but there is a lack of clarity on which HTA dimension is suitable for a disinvestment process.

PENGARUH PENDEKATAN DEDUKTIF TERHADAP HASIL BELAJAR MAHASISWA PRODI PENDIDIKAN EKONOMI

This study aims to determine the effect of the deductive approach on student learning outcomes in financial management courses on the basic concept material for the capital budgeting program in Economics education studies at STKIP Persada Khatulistiwa sintang. The financial management course is one of the compulsory courses and the material for the basic concepts of capital budgeting is the core material of the financial management course. This study uses experimental research methods with a quasy experimental research design with nonequivalent control group design. The results showed that the pretest in the experimental group and the control group showed that tcount -1.301 was smaller than ttable 2.048. The posttest in the experimental group and the control group showed that the tcount was 2.254 greater than the ttable 2.048. The results of the pretest and posttest in the experimental group showed a tcount of 8.035 greater than a ttable of 2.048). Based on the research results, it can be interpreted that there is an influence of the deductive approach on student learning outcomes in financial management courses on the basic concepts of capital budgeting

Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja

This study aims to determine the effect of performance-based budgeting, financial reporting systems, accounting controls, and performance accountability of government agencies on BPMP Papua Province either simultaneously or partially. This type of research is quantitative descriptive. The population in this study were all employees who were part of the SAKIP team and were involved in the financial process, preparing program performance drafts, budgets, and performance reporting and evaluation as well as several staff of 70 employees who worked at BPMP Papua. This research is a survey research where 70 samples are saturated samples and use a questionnaire as a data collection tool. The analysis tool used multiple regression analysis with the help of the SPSS Version 25 program. The results showed that partially performance-based budgeting and accounting control variables had a significant positive effect on government agency performance accountability, while the financial reporting system variable had no significant effect on government agency performance accountability. Simultaneously performance-based budgeting, financial reporting systems and accounting controls have a significant positive effect on government agency performance accountability at BPMP Papua Province.

Analysis of financial security of health care in Ukraine

The paper examines the theoretical principles of managing the financial support of health care institutions, in particular, the economic essence and sources of their formation. The content of the concept of "financial resources of health care institutions" was studied and the legal framework was considered, which is mainly formed in accordance with the principles and priorities of the state health care policy defined by the Constitution of Ukraine, the Basics of legislation on health care and others adopted in accordance with them by acts of legislation regulating public relations in the field of health care. The financing system of health care institutions of Ukraine was analyzed. It was concluded that in the modern conditions of the development of the medical industry of Ukraine, the search for additional sources of health care financing is especially relevant. The necessity to improve the process of financing domestic healthcare system is substantiated. Condition of funding of healthcare facilities in Ukraine in recent years of medical reform was analyzed. It is determined that financing of healthcare system is one of the main priorities of the budget today, and the budgetary expenditures for “Health Care” in 2021 grew compared to 2020 due to changes in the mechanism of medical services provision. Important areas are ensuring the provision of highquality medical services for all citizens, increase in the salaries of doctors. Condition of implementation of the budgetary program of state guarantees of health care in 2021 was analyzed. Ways to improve the financing of the health care sector are proposed. Conclusions and proposals are of practical importance and can be implemented in the activities of state administration bodies in order to improve the formation and use of financial resources of health care institutions. It is determined that the process of financing of healthcare institution provided for the itemized distribution of budget funds for the maintenance of medical infrastructure, not the expenditures related to maintaining of health of every citizen and improving quality of life, the funds were used inefficiently and not for their intended purpose.

저출산･고령사회 재정사업의 유형화를 통한 메타평가: 1차~3차 저출산･고령사회 기본계획 성과평가의 통시적 접근

본 연구는 ｢저출산･고령사회 기본계획｣을 종단면적인 관점에서 종합적으로 평가하여 향후 인구정책의 방향을 제시하는 것을 목적으로 한다. 한국보건사회연구원에서 2006년 저출산･고령사회 기본계획이 수립되어 추진된 이후, 2007년부터 매년 실시하고 있는 연차별 성과평가 결과를 활용하여, 통시적 관점에서 연차별 성과평가를 종합한 메타평가를 실시하고 그 결과를 바탕으로 인구정책의 방향성을 제시하였다.BR 보건사회연구원의 성과보고서에서 활용하고 있는 종속변수인 예산집행률과 목표달성률을 종속변수로 한 통합모형(pooled OLS) 분석 결과를 종합하여 살펴보면, 예산집행률을 종속변수로 보았을 때, 아동･청소년기를 대상으로 한 정책들과 중장년기를 대상으로 한 정책의 예산집행률이 낮은 것으로 나타났다. 한편, 목표 달성률을 종속변수로 분석한 모형에서는 소득보장 정책에 비해 보건･의료 정책, 일자리 정책, 그리고 정주환경 정책의 목표달성률이 유의미하게 낮은 것으로 나타났다. 정책유형 중 소득보장 정책의 경우 예산집행율은 다른 정책들에 비해 낮지만 목표달성률은 높은 것으로 나타났다.BR 분석결과, 소득보장 정책과 더불어 현재 예산집행률이 높음에도 부처 스스로 설정한 목표임에도 불구하고 달성률이 저조한 정책유형(보건의료, 일자리, 정주환경)의 재정사업에 대한 세심한 정책설계의 필요성이 요구된다. 저출산･고령사회 기본계획의 주요 방향인 안정적인 사회보장의 관점에서 기본적인 소득보장 정책의 추진과 함께, 동 계획에서 상대적으로 소흘히하고 있는 중장년층 등 정책대상과 수단의 사각지대를 적극적으로 발견하고 개선해나가는 노력이 필요하다.

Mid-term evaluation of Maternal and Child Nutrition Programme (MCNP II) in Kenya

BackgroundKenya is faced with a triple burden of malnutrition which is multi-faceted with health and socio-economic implications. Huge geographical disparities exist, especially, in the arid and semi-arid lands exacerbated by inadequate resource allocation to the nutrition sector and challenges in multi-sectoral coordination and nutrition governance. UNICEF’s Maternal and Child Nutrition Programme is a four-year (2018–2022) resilience-building, multi-sectoral program focused on pregnant and lactating women, mothers of children under five years and children under five years. The objective of the mid-term evaluation was to establish the relevance, effectiveness, efficiency, and sustainability of the programme.MethodsThe field evaluation conducted between June and July 2021, adopted a concurrent mixed-methods approach, where qualitative information was gathered through 29 key informant interviews and 18 focus group discussions (6 FGDs per population group; women of reproductive age, adolescent girls and men). Quantitatively, data were obtained through desk review of secondary data from programme reports, budgets, and project outputs where descriptive analysis was undertaken using Excel software. Qualitative information was organized using Nvivo software and analyzed thematically.ResultsThe findings provide evidence of the relevance of the Maternal and Child Nutrition Programme II to the nutrition situation in Kenya and its alignment with the Government of Kenya and donor priorities. Most planned programme targets were achieved despite operating in a COVID-19 pandemic environment. The use of innovative approaches such as family mid-upper arm circumference, integrated management of acute malnutrition surge model, Malezi bora and Logistic Management Information Management System contributed to the realization of effective outputs and outcomes. Stringent financial management strategies contributed toward programme efficiencies; however, optimal utilization of the resources needs further strengthening. The programme adopted strategies for strengthening local capacity and promoting ownership and long-term sustainability.ConclusionThe programme is on track across the four evaluation criteria. However, a few suggestions are recommended to improve relevance, effectiveness, efficiency, and sustainability. A formal transition strategy needs to be developed in consultation with multi-stakeholder groups and implemented in phases. UNICEF Nutrition section should explore a more integrated programming mode of delivery through joint initiatives with other agencies under the Delivery as One UN agenda, along the more gender transformative approaches with more systematic involvement of males and females in gender-based discussions.

Does information about citizen participation initiatives increase political trust?

Participatory programs can reduce the informational and power asymmetries that engender mistrust. These programs, however, cannot include every citizen. Hence, it is important to evaluate if providing information about those programs could affect trust among those who do not participate. We assess the effect of an informational campaign about these programs in the context of a survey experiment conducted in the city of Buenos Aires, Argentina. Results show that providing detailed information about citizen involvement and outputs of a participatory budget initiative marginally shapes voters’ assessments of government performance and political trust. In particular, it increases voters’ perceptions about the benevolence and honesty of the government. Effects are larger for individuals with ex ante more negative views about the local government’s quality and they differ according to the respondents’ interpersonal trust and their beliefs about the ability of their communities to solve the type of collective-action problems that the program seeks to address. This article complements the literature that has examined the effects of participatory interventions on trust, and the literature that evaluates the role of information. The results in the article suggest that participatory budget programs could directly affect budget allocations and trust for those who participate, and those that are well-disseminated could also affect trust in the broader population. Because mistrustful individuals tend to shy away from demanding the government public goods that increase overall welfare, well-disseminated participatory budget programs could affect budget allocations directly and through their effect on trust.

Organizational Performance and Government Resource Allocation: Panel Evidence from Washington State’s Public Programs

Whether organizational performance shapes government resource allocations or not has long been a contentious issue, especially since the 1990s when the New Public Management movement vitalized performance-based budgeting across countries. To contribute to this ongoing debate, this study examines if different levels of organizational performance achievement affect annual budget changes, focusing on Washington State’s public programs from 2006 to 2015. This study finds a significant relationship between program performance and budget changes, particularly during fiscally hard times. The findings also suggest the reward mechanism associated with performance-based resource allocation, indicating that higher program performance may lead to budget increases.

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.

Government Budget and Funding for Public Policies and Programs in Bangladesh

This paper discussed briefly the Composition of Government Budget of Bangladesh of recent years with analyzing the composition of expenditure, explaining the share or ratio of specific policy areas in the expenditure and how the share or ratio of each major policy area got changed in the last 15 years. This paper also investigated the policy areas which were expanded and which got shrunk with explaining their reason of changes. Along with above, this paper summarized various tax sectors in Bangladesh mentioning their size and explaining major changes in tax system.

Government Budget and Funding for Public Policies and Programs in Bangladesh

Government Budget and Funding for Public Policies and Programs in Bangladesh