Specific Factors Determining Optimal Accomplishment of Spending Reviews

• Authors: Marta Postuła
• Languages of publication: EN

Abstracts

EN

A spending review is one of the main instruments of public policy evaluation. A broader term evaluation of public policies is defined as the analysis of the results of public interventions on the state of the economy and on society. The paper seeks to verify the thesis that expenditure maintenance requires an individualized approach taking into account the specifics of the country, which determine the optimal realization of the objectives of the review. The use of universal, general methods is a necessary condition, but not sufficient, for optimal achievement of the objectives

Keywords

EN

Public finance; Expenditure; Effectiveness

PL

Finanse publiczne; Wydatki; Skuteczność

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Journal of Economics and Management
• Year: 2014
• Volume: 18
• Pages: 42-53

Contributors

author

Marta Postuła

References

• Comprehensive Expenditure Report 2012-14 (2012) Dublin, http://www.budget.gov.ie/budgets/2012/Documents/CER%20-%20Estimates%20Final.pdf, (1.03.2014).
• Council of the EU (2013): Press Release, 3227th Council meeting, Economic and Financial Affairs, Brussels, 5 March.
• Council Directive 2011/85/UE of 8 November 2011 on Requirements for Budgetary Frameworks of the Member States. “Official Journal of the European Union”, L 306/41 of 23.11.2011.
• DF ECFIN (2014): Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews. Brussels.
• OECD (2011): Typology and Implementation of Spending Review. Discussion Paper, Paris.
• Robinson M. (2013): Spending Reviews. OECD, GOV/PGC/SBO(2013)6, Paris.
• Schoch M., Broeder C. den (2012): Linking Information Policy Effectiveness and Efficiency to Budget Decisions in the Netherlands. “OECD Journal on Budgeting”, Vol. 2012/3, Paris.

Identifiers

ISSN

1732-1948