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Central European Management Journal

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Year 2013 
Volume 21 
Issue 2

Evaluation of the Effectiveness of State Functioning Based on Public Expenditure

Marta Postuła
Uniwersytet Warszawski
https://orcid.org/0000-0001- 5502-9722

2013 21 (2) Central European Management Journal

DOI 10.7206/mba.ce.2084-3356.60

Abstract

Purpose: The purpose of this article is to confirm the thesis that the amount of public funds expenditure has no impact on the effectiveness of state functioning, which – to a greater extent – is dependent on the efficiency of these funds. In the article, the author claims that in the case of the European Union there is no explicit evidence concerning the efficiency of public funds in Member States – both on the micro and macro level.

Methodology: A literature review conducted on the basis of collections of academic and scientific articles and an analysis of particular solutions implemented in the European Union and in OECD Member States as well as concerning the consolidation of public funds in the context of the effectiveness of state functioning.

Originality: The author of this work – on the basis of the (performed) analysis presented in the article, explains that the optimal fiscal policy should use appropriately selected tools allowing to achieve the best (optimal) method for the management of public funds, in particular the external and internal position of the economy of the given country. The key factors that decide on the effectiveness (excluding non-financial factors) are neither
universal (absolute) nor relative extent of public spending. The author concludes that the level of effectiveness is either dependent on the structure of this spending and procedures connected with public expenditure planning, executing, accounting and reporting processes, or the level (quality) of the effectiveness and efficiency evaluation system.

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APA style

Postuła, M.. (2013). Evaluation of the Effectiveness of State Functioning Based on Public Expenditure. Central European Management Journal, 21(2), 82-94. https://doi.org/10.7206/mba.ce.2084-3356.60 (Original work published 2013)

MLA style

Postuła, M.. “Evaluation Of The Effectiveness Of State Functioning Based On Public Expenditure”. 2013. Central European Management Journal, vol. 21, no. 2, 2013, pp. 82-94.

Chicago style

Postuła, Marta . “Evaluation Of The Effectiveness Of State Functioning Based On Public Expenditure”. Central European Management Journal, Central European Management Journal, 21, no. 2 (2013): 82-94. doi:10.7206/mba.ce.2084-3356.60.