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Analysis of approaches to measuring the efficiency of public finance in part of government expenditures

https://doi.org/10.34020/1993-4386-2023-3-21-28

Abstract

The article presents reasoned evidence of the growth of public spending in the world over the past twenty years. Using the example of the government performance index, economic growth (GDP growth rate) and GDP per capita, the absence of a rigid relationship between the amount of government spending and management efficiency is shown. The category of efficiency in public finance is analyzed. The complexity and dubitability of this category is noted. Various approaches to efficiency analysis in economics are outlined. Cost-based, targeted and effective approaches to measuring and analyzing efficiency in public finance in terms of government spending are analyzed. The author's view on approaches to increasing the efficiency of government spending is presented.

About the Author

L. I. Tkachenko
National Research Tomsk State University
Russian Federation

Ludmila I. Tkachenko – Ph.D., Associate Professor, Department of Finance and Accounting of the Institute of Economics and Management

Tomsk



References

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For citations:


Tkachenko L.I. Analysis of approaches to measuring the efficiency of public finance in part of government expenditures. Siberian Financial School. 2023;(3):21-28. (In Russ.) https://doi.org/10.34020/1993-4386-2023-3-21-28

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ISSN 1993-4386 (Print)