Technological and Economic Development of Economy (Jun 2005)
Comparative evaluation of the Lithuanian public expenditure scale and structure
Abstract
Since the restoration of independence (1990) significant changes were made in all aspects of Lithuania's economy. The achievements of the country in the area of economic development are obvious †the essential preconditions for faster economic growth and approaching to the socialâ€economical life standards of advanced countries were created during a transition period. The exceptional role between different factors of socialâ€economical development of the country is ascribed to public finance. The statistics shows persuasive common world tendency of public expenditure growth. It can be explained in relation to historical changes of the sense, role and principles of management. The comparison of 1995–2001 year indicators, describing the public expenditure of Lithuania with the other countries including four new residents of the EU (Czech Republic, Estonia, Latvia, Poland), five old ones (Austria, Belgium, Denmark, Germany, United Kingdom) and two representatives of CIS (Belorus and Rusia) is resulted by certain main conclusions. The Republic of Lithuania occupies one from below place in a diminution row between twelve countries which were selected for the investigation. It is a characteristic feature of the last investigated year (2001) as well as an average of three investigated years (1995, 1998, 2001). The structure of public expenditure on function section of our country is similar to one of other new members of the EU, Lithuania made steps during 1995–2001 towards the structure of public expenditure on function and economic classifications the countries †old residents. The relative changes of Lithuanian public expenditure in function section were the largest between all the investigated countries, while the change of total public expenditure (% of GDP) was the smallest. The disclosed comparative estimates of public expenditure on these scale and structure and its tendencies can be used as a reference point for creating the fiscal policy, improving public sector management and implementation of national budget reforms. These estimates may also serve as arguments for tax reforms what is a topical issue for the present time. Lietuvos valstybÄ—s iÅ¡laidų masto ir struktÅ«ros lyginamieji vertinimai Santrauka Atlikta Lietuvos 1995–2001 metų valstybÄ—s iÅ¡laidų lyginamoji analizÄ—, vertinant penkias naujÄ…sias ES nares, penkias ES senbuves, taip pat Lietuvos kaimynes BaltarusijÄ… ir RusijÄ… (NVS Å¡alys), leido nustatyti tam tikrus dÄ—sningumus. IÅ¡ dvylikos tirtų valstybių Lietuva pagal valstybÄ—s iÅ¡laidų rodiklį (proc. BVP) yra mažėjanÄios eilÄ—s pabaigoje ir eina prieÅ¡ RusijÄ…. Pagal iÅ¡laidų struktÅ«rÄ… funkcijų pjÅ«vyje Lietuva neiÅ¡siskiria iÅ¡ bendro naujųjų ES narių fono ir per 1995–2001 metus sumažino struktÅ«rinius skirtumus nuo ES senbuvių. IÅ¡ visų nagrinÄ—tų Å¡alių Lietuvos valstybÄ—s iÅ¡laidų santykiniai pokyÄiai pagal atskiras iÅ¡laidų grupes funkcijų pjÅ«vyje yra didžiausi, o visų valstybÄ—s iÅ¡laidų (proc. BVP) pokytis yra mažiausias. ValstybÄ—ms nebÅ«dinga perskirstyti daugiau kaip pusÄ—s sukurto bendrojo vidaus produkto †priartÄ—jus prie tokios ribos pastebima iÅ¡laidų mažėjimo tendencija. Pateikti valstybÄ—s iÅ¡laidų masto ir struktÅ«ros bei jų dinamikos lyginamieji vertinimai gali bÅ«ti orientyru planuojant Å¡alies fiskalinÄ—s darnos rodiklius, tobulinant vieÅ¡ojo sektoriaus valdymÄ…, įgyvendinant nacionalinio biudžeto reformas. ReikÅ¡miniai žodžiai: valstybÄ—s iÅ¡laidos, iÅ¡laidų struktÅ«ra, pokyÄiai, lyginamoji analizÄ—. First Published Online: 21 Oct 2010
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