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This paper sets out to explore the effect of programme budget mechanisms on the efficiency of public spending. To do so, we first conducted an exploratory study among eight officials involved in the preparation and execution of the State budget. This exploratory study then enabled us to construct the variables to produce an analytical model. A survey was carried out among 475 performance chain actors in the central services of 29 ministerial departments of the State of Cameroon. The results obtained using descriptive statistics and simple probit regressions suggest that the mechanisms introduced by the programme budget have a mixed effect on the efficiency of public spending. While, on the one hand, structuring the budget into programmes, actions, activities and tasks, performance measurement indicators and a priori controls on the quality of programmes may have a positive effect on the efficiency of public spending; on the other hand, allocating appropriations according to expected results and costs and a posteriori internal and external budgetary controls have a negative influence on the efficiency of public spending. The study recommends developing the external budgetary controls and introducing internal controls that focus more on performance rather than consistency.

This Public Expenditure Review (PER) was prepared by the World Bank at the request of the Ministry of Finance of Cabo Verde. With a debt-to-GDP ratio of 126 percent in 2017, Cabo Verde is the most indebted country in Sub-Saharan Africa. The country is also at a high of risk of external debt distress. As part of fiscal consolidation efforts to reduce debt, this PER identifies measures to boost fiscal revenues and improve the efficiency of public spending with emphasis on health and education. The report recommends tax policy measures to stem revenue loss from ineffective tax expenditures while strengthening revenue administration and tax compliance. There is space to reduce spending inefficiencies on goods and services, wages and salaries yielding potential fiscal savings. Investment in human capital is prioritized in Cabo Verde but there is scope to improve efficiency and outcomes. In education, reducing repetition rates and addressing human resources issues are key to avoiding waste and improving outcomes. In health, the report recommends measures to improve the allocation of resources to health units. If implemented, these measures could result in combined fiscal savings of at least 2.5 percent of GDP. Finally, continued rationalization of central government fiscal support to State-Owned Enterprises (SOEs) is required to support a gradual reduction of the debt-to-GDP ratio over the medium term. The report includes five chapters. Chapter one discusses the key drivers of fiscal balances and public debt in Cabo Verde and explores different options to put debt on a downward trajectory. Chapters two and three analyzes in detail the respective performances of fiscal revenues and spending over 2010 to 2017. Chapters four and five reviews public spending in the health and education sectors with emphasis on efficiency. Equity issues as also covered in chapters four and five.

For a better access to the public Brazilian health care system and in order for the citizens to see the results of the taxes they paid, a correct and efficient allocation of public resources is necessary. Based on the theory of Social Management and on the agency theory, this research aims to analyze the efficiency of the public resources allocated in the function of government or of expenditure Health Care by the municipalities of the state of Rondônia, in the north of Brazil. The population was characterized as a census, since all the 52 municipalities were analyzed. The methodological preparation was based on a quantitative approach, using the Data Envelopment Analysis method, through a BCC input oriented model. The results showed that most municipalities (54%) can be classified as having "strong inefficiency" – the other 40% were classified as presenting "weak inefficiency" or "moderate inefficiency". The municipalities with the highest level, characterized as benchmarks, were Alto Paraíso, Buritis and Porto Velho (the capital of the state). There was no correlation between expenditures on health care and the following variables: number of registered families in primary care, number of hospitalizations, number of outpatient care production and number of health care facilities. The results highlighted a need for a revision to the management practices currently in place regarding the allocation of the resources for this particular sector (health care). The study is of potential interest to public accountants, controllers, auditors, managers and advisors managing public health policies and to the society in general, aiming at instrumentalizing social control.Keywords: Data Envelopment Analysis, efficiency, Brazilian municipalities, public resources

The efficient administration of State resources is an issue that in recent years has taken on great importance, more so in Latin American countries and especially Central America. The relationship between citizen security and the efficient administration of State resources seeks a suitable and conducive environment for the peaceful coexistence of people without fear of violent aggression or theft. It is public knowledge that the region presents great economic and social challenges, the homicide rate in the region has oscillated on average between 20 and 40 homicides for every one hundred thousand inhabitants throughout the years studied, being Panama and Costa Rica the countries that has presented greater efficiency in the combat of this scourge; Instead, Honduras and Guatemala have shown inefficient performance against crime, while Nicaragua and El Salvador are managing in good way their resources, it's not enough to solve this problem. Furthermore, a panel model was used to explain how the Gini index, the poverty rate, personnel of the armed forces, unemployment rate, military spending, and public spending on security influence over the homicide rate in the Central American region. ; La eficiente administración de los recursos del Estado es un tema que en los últimos años ha tomado gran importancia más en los países latinoamericanos y especialmente Centroamérica. La relación de seguridad ciudadana y la eficiente administración de los recursos del Estado busca un ambiente adecuado y propicio para la convivencia pacífica de las personas sin temor a una agresión violenta o robo. Es de conocimiento público que la región presenta grandes desafíos de carácter económico y social, la tasa de homicidios en la región ha oscilado en promedio entre 20 y 40 homicidios por cada cien mil habitantes a través de los años estudiados siendo Panamá y Costa Rica quienes han presentado mayor eficiencia en el combate de este flagelo. En cambio, Honduras y Guatemala han mostrado un comportamiento ineficiente contra el delito, mientras que Nicaragua y El Salvador, si bien es cierto administran de mejor manera los recursos, siguen presentando ineficiencias ante esta problemática. Se utilizó un modelo de paneles para explicar cómo influye el índice de Gini, la tasa de pobreza, tasa de desempleo y el gasto público en seguridad sobre la tasa de homicidios en la región centroamericana.

The Italian educational system is strictly regulated by the Ministry of Education. However, there are strong differences in educational inputs and outputs among regions, as can be noticed by analysing the allocation of public budgets to the regions and their students' (average) performance in national and international test scores. A general institutional change is ongoing in Italy, that is, the decentralisation of competencies from the State to the regions (federalism). Some insights are necessary about the efficiency of public spending on education in a comparative perspective across regions. To estimate efficiency scores, a nonparametric technique called data envelopment analysis was used. The unit of analysis comprises the 18 Italian regions, with the focus on the lower secondary education. Then, a second‐stage Tobit regression was used to detect the factors affecting efficiency. The results corroborate the difference between the North and South of Italy (the regions in the North outperform their counterparts in the South). When looking at the regional socioeconomic context, gross domestic product per capita appears as the key determinant of efficiency. Copyright © 2012 John Wiley & Sons, Ltd.

The Italian educational system is strictly regulated by the Ministry of Education. However, there are strong differences in educational inputs and outputs among regions, as can be noticed by analysing the allocation of public budgets to the regions and their students' (average) performance in national and international test scores. A general institutional change is ongoing in Italy, that is, the decentralisation of competencies from the State to the regions (federalism). Some insights are necessary about the efficiency of public spending on education in a comparative perspective across regions. To estimate efficiency scores, a nonparametric technique called data envelopment analysis was used. The unit of analysis comprises the 18 Italian regions, with the focus on the lower secondary education. Then, a second-stage Tobit regression was used to detect the factors affecting efficiency. The results corroborate the difference between the North and South of Italy (the regions in the North outperform their counterparts in the South). When looking at the regional socioeconomic context, gross domestic product per capita appears as the key determinant of efficiency. . [Copyright John Wiley and Sons, Ltd.]

The general financial stress confronting Chinese local governments requires public spending to become more efficient. While previous work has attempted to study what determines the efficiency, the focus was put on various factors that were not under direct control by policymakers. This paper revisits the issue, controlling the factors commonly found to be significant in the literature, by evaluating the role of the spending structure which can be easily adjusted by policymakers. The paper focuses on the investment ratio, as public investment is known to be a key driver of the Chinese economy. Using data of 31 provinces between 2000 and 2017, we estimated a Tobit model, with the efficiency of public spending calculated by data envelopment analysis (DEA). The efficiency of public spending is partially determined by the structure of the spending; the former is an increasing function of the latter up to an optimal rate, which is estimated to be between 19-23 percent. As most local governments are over-investing according to this standard, future improvement of budget management would require policymakers to concentrate much more on non-investment projects, such as spending on benefits, education and healthcare - hence, the provision of public goods and services.

We evaluate the effects of structural tax reforms on government spending efficiency in a sample of OECD economies over the period 2007-2016. After calculating input spending efficiency scores, we assess the relevance for efficiency of narrative tax changes in a panel setup. We find that: i) input efficiency scores average around 0.6-07; ii) increases in the tax rates are reflected in falling public sector efficiency; iii) such negative effect is significant for PIT and VAT; iv) controlling for endogeneity, increases in tax rates are still associated with lower public sector efficiency, mainly in PIT; v) increasing tax bases for PIT and VAT improve public sector efficiency; vi) in economic expansion periods, increasing CIT base and reducing PIT rates, positively affect public sector efficiency; ix) in recessions, efficiency improves when PIT and VAT bases increase and CIT rate increases. ; info:eu-repo/semantics/publishedVersion

This paper evaluates the relevance of the taxation for public spending efficiency in a sample of OECD economies in the period 2003-2017. First, we compute the data envelopment analysis (DEA) scores and the Malmquist productivity index to measure the change in total factor productivity, the change in efficiency and the change in technology. Second, we explain these newly computed public efficiency scores with tax structures using a reduced-form panel data regression specification. Looking at the period between 2007 and 2017, our main findings are as follows: inputs could be theoretically lower by approximately 32-34%; the Malmquist indices show an overall decrease in technology and in TFP. Crucial for policymaking, we find that expenditure efficiency is negatively associated with taxation, more specifically direct and indirect taxes negatively affect government efficiency performance, and the same is true for social security contributions. ; info:eu-repo/semantics/publishedVersion

We evaluate the effects of structural tax reforms on government spending efficiency in a sample of OECD economies over the period 2007-2016. After calculating input spending efficiency scores, we assess the relevance for efficiency of narrative tax changes in a panel setup. We find that: i) input efficiency scores average around 0.6-07; ii) increases in the tax rates are reflected in falling public sector efficiency; iii) such negative effect is significant for PIT and VAT; iv) controlling for endogeneity, increases in tax rates are still associated with lower public sector efficiency, mainly in PIT; v) increasing tax bases for PIT and VAT improve public sector efficiency; vi) in economic expansion periods, increasing CIT base and reducing PIT rates, positively affect public sector efficiency; ix) in recessions, efficiency improves when PIT and VAT bases increase and CIT rate increases.