IDEAS home Printed from https://ideas.repec.org/a/rnp/teojur/tj2440.html
   My bibliography  Save this article

Goal-Setting in Budget Expenditure Reviews: A Comparative Analysis of Russian and Foreign Practice
[Целеполагание В Обзорах Бюджетных Расходов: Сравнительный Анализ Российской И Зарубежной Практик]

Author

Listed:
  • Kireeva, A. V. (Киреева, А. В.)

    (Russian Academy of National Economy and Public Administration under the President of the Russian Federation)

Abstract

The purpose of the study is to analyze Russian and foreign goal-setting practices when choosing types of expenses and problems that will later be considered in the framework of budget expenditure reviews. The author used methods of comparative legal, logical and systemic analysis. The study showed that goal setting has a major impact on the process of selecting issues when budget expenditure reviews are preparing, on their structure and subsequent use - at the same time, there is a competition between the goals of saving and increasing the efficiency of budget expenditure. The goals of saving budget become a priority in a situation of increasing budget deficit, or under pressure from international structures such as the European Commission. At the same time, the task of overcoming budgetary incrementalism, that is, the annual “inheritance” of the structure and volume of current expenditures, is usually not solved, even if it is reflected in the reviews. Thus, the main task in preparing reviews is to increase the efficiency of budget expenditures, which, as a rule, means a very vague range of management decisions. In addition, increasing the efficiency of budget expenditures, as a rule, is not achieved in practice. The study also showed that most countries, as a rule, do not use any formalized methodology when setting goals and selecting types of expenditures for subsequent reviews of budget expenditures.

Suggested Citation

  • Kireeva, A. V. (Киреева, А. В.), 2024. "Goal-Setting in Budget Expenditure Reviews: A Comparative Analysis of Russian and Foreign Practice [Целеполагание В Обзорах Бюджетных Расходов: Сравнительный Анализ Российской И Зарубежной Практик]," Theoretical and applied law, Russian Presidential Academy of National Economy and Public Administration, issue 4, pages 102-112.
  • Handle: RePEc:rnp:teojur:tj2440
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/teojur/tj2440.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:teojur:tj2440. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.