Journal articles on the topic 'Government expenditure'
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1
Abbasov, Jeyhun. "A new simple test to evaluate the efficiency of government spending." Economics & Sociology 16, no. 3 (September 2023): 97–124. http://dx.doi.org/10.14254/2071-789x.2023/16-3/6.
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The main purpose of this study is to determine the conditions that enable optimal distribution of the government revenues between capital and current expenditures, one that would maximize the firms’ and households’ utility and provide the maximum impact of the government expenditures on economic growth rate. Research indicates that for such optimal distribution of the budget to be defined, the derivatives of output functions with respect to the government capital expenditure and the government current expenditure must be equal. The obtained theoretical results serve as a basis for a test that analyzes the efficiency of the allocation of government revenues between current and capital expenditure items. The test is based on intervals established at significance levels of 0.01-0.99. If the difference between the marginal value of the production function with respect to the government's current and capital expenditure falls into any of these established intervals, the distribution of government expenses in these two directions can be considered effective at the level of significance corresponding to that interval. Research results found that governments usually cannot efficiently allocate their revenues between capital and current expenditures.
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Halásková, Martina, and Renata Halásková. "Assessment of Financial Capabilities of Local Governments in EU Countries for the Development of Local Public Services." Lex localis - Journal of Local Self-Government 14, no. 3 (July 31, 2016): 379–97. http://dx.doi.org/10.4335/14.3.379-397(2016).
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Local financing in advanced countries enables local governments to assess real local priorities as well as limitations. The present paper deals with financial capabilities of local governments for the development of public services, local government expenditure and fiscal expenditure decentralization in the EU28. By use of cluster analysis, local public expenditures are assessed by selected COFOG functions, as % of total local government expenditures in years 2010-2013. The results proved the largest differences in the set of countries in local government expenditures on social protection and the smallest differences in local expenditures on recreation and cultures, housing and community amenities.
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Kamis, Rohaiza, Hairul Nizwan Abd Majid, and Nuraida Idora M Ramlee. "Government Expenditures and Economic Growth." Social and Management Research Journal 17, no. 2 (August 28, 2020): 241. http://dx.doi.org/10.24191/smrj.v17i2.10533.
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This paper aims to empirically analyze the relationship between government expenditures and economic growth in Malaysia from 1987 to 2016. This study uses the time series data in identifying the economic growth determinants in Malaysia. The Multiple Linear Regression (MLR) is used to establish the relationship between government expenditure which are education expenditure, health expenditure, defense and security expenditure, and social services expenditure towards the economic growth in Malaysia. The findings for this study indicate all the independent variables have a significant relationship towards economic growth in Malaysia where the health expenditure is the most influenced government expenditure component towards the economic growth in Malaysia. These findings may give some overview of policy implications to the policymakers on optimising the effects of government expenditure on economic development.
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Kahar, A., A. C. Furqan, and T. Tenripada. "The Effect of Budget, Audit and Government Performance: Empirical Evidence from Indonesian Regional Governments." Economy of Regions 19, no. 1 (2023): 289–98. http://dx.doi.org/10.17059/ekon.reg.2023-1-22.
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The development of public sector accounting was now propelled by stakeholder demands on bureaucratic performance, accountability and transparency, to pay close attention to tax revenues and expenditures with due regard to financial governance through positive auditing results. The Indonesian government enacted a new rule of Government Accounting Standard No. 71 of 2010 which fundamentally changed the form of government accounting books. The impact of these changes on budgeting, auditing and government performance in the early days of their implementation is crucial as a basis for reference for later reforms. This study aims to examine empirically the effect of audit opinion on the performance of Indonesian local governments by considering the mediating effect of revenue and expenditure realisation based on legitimacy and public choice theories. Data from 32 provinces in Indonesia during the 2010-2014 period with a total number of 150 observations (province-years) was analysed by least square regression. The research found that, in line with legitimacy theory, the previous year’s audit opinion had a significant and positive effect both directly and indirectly through the realisation of regional expenditure as a mediating variable on the performance of local governments. However, regarding public choice theory, the results must be carefully interpreted as the mediating effect of the realisation of expenditure on how audit opinions affect the performance of the provincial government depending on the measurements used. The result may be used by the government, provincial government, local parliament and the Audit Board of Indonesia in policy setting, supervision and inspection in improving the performance of the provincial government. Audit opinion, in relation to the realisation of government expenditure and its function, indirectly boosts the performance of local government in developing countries.
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Mutiarin, Dyah, Misran Misran, and Dicky Izmi Syahputra. "Analysis of Regional Expenditure in the Government for the 2020 Financial Year." Jurnal Ilmiah Manajemen dan Bisnis 9, no. 1 (April 1, 2023): 150. http://dx.doi.org/10.22441/jimb.v9i1.15448.
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This study aims to find out the analysis of local government spending in DKI Jakarta Special Region of Yogyakarta, Banda Aceh City, Papua, West Papua for the 2020 Fiscal Year in managing the 2018-2020 regional budget. This research is descriptive. The results of the study show that the spending variance of the Regional Government Expenditures (DKI Jakarta, DIY, Banda Aceh City, Papua, and West Papua) in 2018-2020 is an average of 25.5% -27.7% included in the favorable category variance because the realization of expenditure does not exceed the set budget. Furthermore, from the Harmony Ratio, most regional expenditures are allocated for Operational Expenditures. The average operating expenditure in 2018-2020 is 33.35%, while capital expenditure is 40.16%. The average is taken from the percentage of the five regional governments, and the Regional Expenditure Efficiency Ratio shows that the realization of the expenditure budget never exceeds the budget. The average efficiency ratio is 2018-2020 is 80.88%. This shows that the five regional governments are pretty efficient in making savings or spending efficiency.
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Madhavi, Dr Naresh Ramdas. "Government Health Expenditure in India." Indian Journal of Applied Research 4, no. 8 (October 1, 2011): 112–14. http://dx.doi.org/10.15373/2249555x/august2014/30.
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Saxenian, Helen, Ipchita Bharali, Osondu Ogbuoji, and Gavin Yamey. "A quantitative analysis of sources of changes in government expenditures on health, 2000 to 2015: what can we learn from experience to date?" Gates Open Research 3 (January 11, 2019): 5. http://dx.doi.org/10.12688/gatesopenres.12900.1.
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Background: Achieving universal health coverage (UHC) requires increased domestic financing of health by low-income countries (LICs) and middle-income countries (MICs). It is critical to understand how much governments have devoted to health from their own sources and how much growth might be realistic over time. Methods: Using data from WHO’s Global Health Expenditure Database, we examined how the composition of current health expenditure changed by financing source and the main sources of growth in health expenditures from 2000-2015. We also disaggregated how much growth in government expenditures on health from domestic sources was due to economic growth, growth in the tax base, reallocations in government expenditures towards health, and the interactions of these factors. Results: Lower MICs (LMICs) and upper MICs (UMICs), as a group, saw a significant reduction in out-of-pocket expenditures and a significant growth in government expenditures on health from domestic sources as a share of current health expenditures over the period. This trend indicates likely progress in the pathway to UHC. For LICs, these trends were much more muted. Growth in government expenditure on health from domestic sources was driven primarily by economic growth in LICs, LMICs, and UMICs. Growth in government expenditure on health due to a strengthened tax base was most important in UMICs. For high-income countries, where economic growth was relatively slower and tax bases were already strong, the largest driver of growth in government expenditure on health from domestic sources was reallocation of the government budget towards health. Conclusions: Given these findings from 2000-2015, discussions about a government’s ability to reallocate to health from its overall budget need to be evidence based and pragmatic. Dialogue on domestic resource mobilization needs to emphasize overall economic growth and growth in the tax base as well as the share of health in the government budget.
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Cavallo, Michele. "Government Consumption Expenditures and the Current Account." Public Finance and Management 7, no. 1 (March 2007): 73–115. http://dx.doi.org/10.1177/152397210700700101.
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This paper focuses on the effects on the current account of changes to two distinct components of government consumption expenditures, expenditure on goods and expenditure on hours worked. I find that changes to government expenditure on hours do not directly affect the current account and that their effect is considerably smaller – one order of magnitude – than the effect of changes to government expenditure on goods. These findings indicate that considering government consumption as entirely expenditure on goods can lead to overestimating its role in accounting for movements in the current account balance.
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Nasution, Marihot. "PENGARUH BELANJA PEMERINTAH DAERAH TERHADAP KINERJA PENYELENGGARAAN PEMERINTAH DAERAH." Jurnal Budget : Isu dan Masalah Keuangan Negara 4, no. 2 (August 30, 2022): 141–58. http://dx.doi.org/10.22212/jbudget.v4i2.80.
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This study examines how local government spending affects public services provided to the public. The performance of public service delivery is measured by the achievement of the performance of local government operations which are the object of evaluation in the Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD) which is carried out annually by the Ministry of Home Affairs. Whereas government expenditure is regional government expenditure per function per capita. Using a sample of 94 local governments, this study took the period 2014 to 2018. The results showed that per capita expenditure function had a positive effect on the performance of local government administration for regional government authority in education, health and infrastructure (housing and public facilities). The capital expenditure ratio is also tested to see the effect of capital expenditure on the performance of public service delivery. In testing the performance of the health and infrastructure sectors, this ratio has a significant negative effect, but for the performance of the education sector this ratio has no significant effect. This means that capital expenditures incurred by local governments have not been effective in meeting the needs of public services for the community, especially in the field of education.
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Karyadi, Enrico Adhanur, and Hasna Imtiyaz Hanifah. "THE EFFECT OF MANDATORY EXPENDITURES ON BASIC SERVICES OF THE LOCAL GOVERNMENT ON GROSS PER CAPITA REGIONAL DOMESTIC PRODUCTS IN EAST JAVA PROVINCE." Jurnal REP (Riset Ekonomi Pembangunan) 7, no. 1 (April 30, 2022): 90–105. http://dx.doi.org/10.31002/rep.v7i1.61.
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In Law Number 23 of 2014, government affairs are divided into three categories that are absolute, concurrent, and general government affairs. Decentralization of mandatory government affairs was expected to fulfill the state and local government goals, one of which is increasing welfare measured by income per capita. Government expenditure in mandatory government affairs was utilized to accomplish this. This study examined the effect of education, health, and social security expenditures on the gross regional domestic product (GRDP) per capita. The research sample was regency and city governments in East Java Province from 2014 to 2016. The research method was quantitative research methods. The results showed that education and social security expenditures negatively impacted GRDP per capita, while health expenditure positively impacted GRDP per capita. Local governments should reform the spending policies to ensure the efficiency and effectiveness of the budget used. The central government, authorities, and the public should also adequately monitor the local government.
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Sululing, Siswadi, Haliah Haliah, and Andi Kusumawati. "ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES." International Journal of Economics, Business and Accounting Research (IJEBAR) 6, no. 1 (March 23, 2022): 865. http://dx.doi.org/10.29040/ijebar.v6i1.4568.
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The current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic.
Keywords: accounting treatment, village public sector.
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Rizky, Harumi Puspa, Doddy Setiawan, and Jaka Winarna. "The role of coalition parties and local government expenditure: Evidence from the developing country." Corporate Governance and Organizational Behavior Review 5, no. 2 (2021): 82–89. http://dx.doi.org/10.22495/cgobrv5i2p8.
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This study aims at examining the role of coalition parties on local government expenditure. The coalition parties are comprised of several parties that support the regional head in the local government. Specifically, this study focuses on two important aspects of local government expenditure: education and health expenditure. The research question of the study is “Does the coalition parties have a significant effect on the local government expenditure?”. The independent variable of the study is coalition parties that support elected regional heads. The dependent variable is local government expenditure, which consists of education and health expenditures. The sample of the study was the local government in the Republic of Indonesia from the 2016–2018 period. There are 632 observations as the sample of the study. The results revealed that coalition parties have a negative effect on education and health expenditure. The higher percentage of coalition parties has decreased the local government expenditure on both education and health expenditures. The result of the study shows that coalition parties have a significant effect on the local government expenditure. This study confirms Lewis and Hendrawan’s (2019) argument that coalition parties have used their discretion to influence the regional heads’ decisions on the local government expenditure
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Yunita, Putu Venny, and Ni Ketut Rasmini. "Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan." E-Jurnal Akuntansi 30, no. 4 (April 23, 2020): 1049. http://dx.doi.org/10.24843/eja.2020.v30.i04.p20.
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The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments.
Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.
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Rambe, Roosemarina Anggraini, and Purmini Purmini. "KEMAMPUAN BELANJA PEMERINTAH DAN PERTUMBUHAN EKONOMI DALAM MENURUNKAN TINGKAT KEMISKINAN: BUKTI EMPIRIS DARI SUMATERA DAN JAWA." Convergence: The Journal of Economic Development 2, no. 1 (July 30, 2020): 1–15. http://dx.doi.org/10.33369/convergence-jep.v2i1.10996.
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The objective of the research is to analyze the effect of government expenditure, economic growth and previous poverty rate on the current poverty rate in Java and Sumatra. The data set was 267 local governments in year 2017. The method used in this research was multiple regression. Results show that government expenditure and economic growth affect significantly positively the poverty rate. While the previous poverty rate has negative effect on the current poverty rate. Local governments in Java and Sumatra should make appropriate programmes and activities and allocate optimally their expenditures to build the new SMEs and improve the existing SMEs abilities in order to reduce the poverty rate. Keywords : A Previous Poverty Rate 1, Economic Growth 2, Government Expenditure 3, Poverty Rate 4
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Kim, Ga Eul, Seungjee Hong, Byung Min Soon, Suk-ho Han, and Sounghun Kim. "Analysis about the Impact of Government Fiscal Expenditure on the Self-Sufficiency Rate: Focusing on Food Crops." Korean Agricultural Economics Association 65, no. 1 (March 30, 2024): 43–65. http://dx.doi.org/10.24997/kjae.2024.65.1.43.
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In Korea, the food self-sufficiency rate is one of the most important political issue. The Korean government puts a large budget into increasing the food self-sufficiency rate every year but the performance of the government's efforts is still controversial. The purpose of this study is to analyze the impact of government fiscal expenditure on the self-sufficiency rate. In this paper, market changes were measured using Equilibrium Displacement Model(EDM). The changes in the self-sufficiency rate and social welfare were also measured using changes in market equilibrium. As a result of the analyses, as government fiscal expenditure increased, the food self-sufficiency rate and social welfare increased, contributing to food security in Korea. Among government fiscal expenditures, increasing proportion of government fiscal expenditure on consumption showed a more positive effect on all markets than increasing proportion of government fiscal expenditure on other types. Therefore, it is necessary to expand policies to increase domestic consumption. The results of this study can be useful to discuss about the more efficient management of government fiscal expenditure for the agricultural sector.
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Anne Sere, Kebitsamang, and Ireen Choga. "The causal and cointegration relationship between government revenue and government expenditure." Public and Municipal Finance 6, no. 3 (December 1, 2017): 23–32. http://dx.doi.org/10.21511/pmf.06(3).2017.03.
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This study determines the causal relationship that exists between government revenue and government expenditure in South Africa. The study employed annual time series data from the year 1980 to 2015 taken from the South African Reserve Bank. The Johansen multivariate method was employed to test for co-integration and for causality the Vector Error Correction/Granger causality test was employed. The empirical results suggest that there is a long-run relation-ship between government revenue and government expenditure. The causality result suggests that there is no causality between government revenue and government expenditure in South Africa. Thus, policy makers in the short run should determine government revenue and government expenditure of South Africa independently when reducing the budget deficit.
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Kaharudin, Iszan Hana, and Mohammad Syuhaimi Ab-Rahman. "Fiscal Policy Effects on Private Expenditure for Sustainable Economic Growth: A Panel VAR Study from Selected Developing Countries." Sustainability 14, no. 17 (August 30, 2022): 10786. http://dx.doi.org/10.3390/su141710786.
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This study examines the effects of fiscal policy on private expenditure using a panel VAR for the sample of 60 developing countries from 1990 to 2020. The VAR panel model framework was used to focus on the disaggregated government expenditures which included the defense, economic and social expenditure. The main findings showed a positive shock effect of defense expenditure which led to crowding out effect on private expenditure and domestic income. Conversely, economic and social expenditure had the crowding in effect on private consumption and domestic income. To detail out the analysis, the composition of government spending was divided into two, namely productive expenditures and non-productive expenditures. Therefore, the findings indicate that defense expenditure is non-productive since it does not stimulate an increase in private spending and national income while economic expenditure and social expenditure are classified as productive expenditure with the ability to increase economic activity. The policy implication suggests that the government should carefully examine and identify the sectors or composition that have greater potential, capacity and relevance in stimulating sustainable economic growth.
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Baker, Peter, Thomas Hone, Aaron Reeves, Mauricio Avendano, and Christopher Millett. "Does government expenditure reduce inequalities in infant mortality rates in low- and middle-income countries?: A time-series, ecological analysis of 48 countries from 1993 to 2013." Health Economics, Policy and Law 14, no. 2 (June 27, 2018): 249–73. http://dx.doi.org/10.1017/s1744133118000269.
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AbstractInequalities in infant mortality rates (IMRs) are rising in some low- and middle-income countries (LMICs) and decreasing in others, but the explanation for these divergent trends is unclear. We investigate whether government expenditures and redistribution are associated with reductions in inequalities in IMRs. We estimated country-level fixed-effects panel regressions for 48 LMICs (142 country observations). Slope and Relative Indices of Inequality in IMRs (SII and RII) were calculated from Demographic and Health Surveys between 1993 and 2013. RII and SII were regressed on government expenditure (total, health and non-health) and redistribution, controlling for gross domestic product (GDP), private health expenditures, a democracy indicator, country fixed effects and time. Mean SII and RII was 39.12 and 0.69, respectively. In multivariate models, a 1 percentage point increase in total government expenditure (% of GDP) was associated with a decrease in SII of −2.468 [95% confidence intervals (CIs): −4.190, −0.746] and RII of −0.026 (95% CIs: −0.048, −0.004). Lower inequalities were associated with higher non-health government expenditure, but not higher government health expenditure. Associations with inequalities were non-significant for GDP, government redistribution, and private health expenditure. Understanding how non-health government expenditure reduces inequalities in IMR, and why health expenditures may not, will accelerate progress towards the Sustainable Development Goals.
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Mwamkonko, Mussa Ally. "Macroeconomic Stabilization Effects of Public Expenditures: Empirical Evidence from Tanzania." Journal of African Economic Perspectives 1, no. 1 (December 13, 2023): 1–18. http://dx.doi.org/10.58548/2023jaep11.0118.
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This study examines macroeconomic stabilization effects of public expenditures in Tanzania. The study used co-integration and error correction modeling approach to analyze effects of public expenditures on macroeconomic stability. The results show that increase in development expenditure enhances macroeconomic stability. By contrast, the results reveal that increase in recurrent expenditure destabilizes macroeconomic environment. Also, the results show that increase in aggregate government expenditure dampens macroeconomic stability. Thus, to nurture macroeconomic stability, government needs to increase development expenditure in the expenses of reducing recurrent expenditure.
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Kharel, Melina. "Government Expenditure and Economic Growth in Nepal." Economic Journal of Nepal 43, no. 3-4 (December 31, 2020): 89–105. http://dx.doi.org/10.3126/ejon.v43i3-4.48040.
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This study aims to investigate the relationship between the government expenditure on education, health, transportation, agriculture, and economic growth in Nepal from 1975 to 2019. The ARDL approach to co-integration and error correction approach is used to detect the long-run and the short-run relationship between RGDP and exogenous variables in the model. The study revealed the significant and positive impact of educational expenditure on economic growth in the long run. Similarly, health expenditure has a significant but negative impact on GDP in the long-run as well as in the short-run. Moreover, agriculture expenditure of the government is found to have a significant but negative impact on GDP in the long-run. The transportation expenditure is found to be insignificant. The study concludes that government expenditure along with spending pattern, channel of spending and effectiveness of spending are equally important to examine the true effect of government expenditures on economic growth.
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Widiastuti, Nur, and Ary Sutrischastini. "DAMPAK BELANJA PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI DAERAH: STUDI KASUS DATA PANEL PROVINSI DI INDONESIA." Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha 30, no. 2 (April 20, 2022): 1–16. http://dx.doi.org/10.32477/jkb.v30i2.394.
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This study aims to identify the effect of government spending and other fiscal variables on economic growth and per capita income in 33 provinces in Indonesia. Other fiscal variables used are personnel expenditures, capital expenditures and goods and services expenditures. The data used is panel data in 33 regions in Indonesia, data obtained from Kemenkeu.go.id. The source of provincial-level data is obtained from the APBD summary issued by the Directorate General of Budget, Ministry of Finance of the Republic of Indonesia. The estimation method is Pooled Least Squares. The estimation results show that the variables of Government Expenditure, Government Expenditure per Capita, and share of Government Expenditure on GRDP have no effect on economic growth but positively affect income per capita. Meanwhile, other fiscal variables consisting of personnel expenditure, capital expenditure and expenditure on goods and services, in the form of total, per capita and share of GRDP, have a positive effect on economic growth and income per capita. The recommendation from this research is for the provincial government to map its spending well so that the goal of increasing people's income can be achieved.
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Han, Ting, and Lorenzo C. Lorenzo. "Effect of multidimensional performance appraisal on the structure of local government expenditure." Public and Municipal Finance 12, no. 1 (July 7, 2023): 86–99. http://dx.doi.org/10.21511/pmf.12(1).2023.08.
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In many countries, including China, traditional one-dimensional performance appraisal has led local governments to spend more on economic construction and less on human capital and public services. In 2013, China decided to abandon the traditional bias of performance appraisal. This study aims to analyze the effect of multidimensional performance appraisal on the local government expenditure structure in China. The study collected panel data from 31 provincial administrative regions in China during 2007–2018 for empirical analysis. By assigning different weights to economic-based performance appraisal pressure, livelihood-based performance appraisal pressure, and ecological-based performance appraisal pressure, the study observed the effects of performance appraisal criteria on local government expenditure structure. The results show that: local governments place more emphasis on tasks with higher relative incentive intensity and allocate more expenditures to them; the correlation between tasks affects the proportion of expenditures on related tasks; the basic principle of local government officials in balancing the expenditure structure is to maximize their own utility. They give priority to spending on tasks with high marginal revenue. In addition, this paper also discusses the causes and mechanisms of distortion in local government spending structure. Finally, the paper puts forward corresponding policy recommendations, which provide new ideas for multidimensional performance assessment of local governments.
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Kaka, Emmanuel John. "Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria." Journal of Accounting Research, Organization and Economics 3, no. 3 (December 31, 2020): 215–28. http://dx.doi.org/10.24815/jaroe.v3i3.18108.
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Objective – The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria. Design/methodology – Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data. Results – The findings of the study discovered that, there is a relationship between government revenue and government expenditure, and the Nigerian government revenue and expenditure is in line with the spend-and-revenue hypothesis. That is government revenue only respond to previous changes in expenditure. Thus, government is expected to generate enough tax revenue to enable it meet government expenses as revenue from oil is decreasing. This signifies that whenever there is high government expenditure, it is required that government must raise higher revenue, and in Nigeria, government expenditure is always higher than the revenue resulting to budget deficit. In addition, tax revenue was found to have been increasing even though at a slower rate. Limitation/Suggestion - The study recommends that Nigerian government should cut down current expenditures on wages, acquisition of goods and services that are unnecessary and increase capital expenditure. Increase in capital expenditures on education, infrastructures and health care will boast the economic activity and which will in turn increases government tax revenue.
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Oktavia, Deni. "FLYPAPER EFFECT: FENOMENA SERIAL WAKTU DAN LINTAS KABUPATEN KOTA DI JAWA TIMUR 2003-2013." JURNAL AKUNTANSI UNIVERSITAS JEMBER 12, no. 2 (March 31, 2015): 1. http://dx.doi.org/10.19184/jauj.v12i2.1407.
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The aims of local autonomy is to achieve local independence funding, so the interference of the central government decrease. Local governments have funding source from the own region revenues (PAD), which is used to finance expenditures and development. Regency or municipalities funding sources not only their PAD. Local governments also get help from central government transfers such block grant aid or transfer fund (DAU). In the course of the central government transfers actually become a disincentive for increased regional funding. Regions become more dependent on central government transfers rather than optimize their own revenues (PAD). There are has indications of asymmetric behavior in response to the transfer of central government. Region revenues (PAD) and the transfer fund (DAU) from central government is generally positive effect on the regional expenditure (BD). Results for the time series test indicates that occurred flypaper effect, indicated by DAU more significant influence on regional expenditure of the influence of the PAD. Regency or manucipalities in East Java generally done flypaper effect, BD response was greater from DAU components. Key words: region revenues, transfer fund, regional expenditure
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Amusa, Kafayat, and Mutiu Abimbola Oyinlola. "The effectiveness of government expenditure on economic growth in Botswana." African Journal of Economic and Management Studies 10, no. 3 (September 2, 2019): 368–84. http://dx.doi.org/10.1108/ajems-03-2018-0081.
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Purpose The purpose of this paper is to examine the relationship between government expenditure and economic growth in Botswana over the period 1985‒2016. The study employed the auto-regressive distributed lag (ARDL) bounds testing approach in investigating the nexus. The study makes the argument that the effectiveness of public spending should be assessed not only against the amount of the expenditure but also by the type of the expenditure. The empirical findings showed that aggregate expenditure has a negative short-run and positive long-run effect on economic growth. When expenditure is disaggregated, both forms of expenditures have a positive short-run effect on economic growth, whereas only a long-run positive impact of recurrent expenditure is observed. The study suggests the need to prioritize scarce resources in productive recurrent and development spending that enables increased productivity. Design/methodology/approach This study examined the effectiveness of government spending in Botswana, within an ARDL framework from 1985 to 2016. To achieve this, the analysis is carried out on both an aggregate and disaggregated level. Government spending is divided into recurrent and development expenditures. Findings This study examined the effectiveness of government spending in Botswana, within an ARDL framework from 1985 to 2016. To achieve this, the analysis hinged on both the aggregate and disaggregated levels. The results of the aggregate analysis suggest that total public expenditure has a negative impact on economic growth in the short run; however, its impact becomes positive over the long run. On disaggregating government spending, the results show that both recurrent and development expenditures have a significant positive short-run impact on growth; however, in the long run, the significant positive impact is only observed for recurrent expenditure. Practical implications The results provide evidence of the diverse effects of government expenditure in the country. In the period under investigation, 73 percent of total government expenditure in Botswana was recurrent in nature, whereas 23 percent was related to development. From the results, it can be observed that although the recurrent expenditure has contributed to increased growth and must be encouraged, it is also pertinent for the Botswana Government to endeavor to place more emphasis on productive development expenditure in order to enhance short- and long-term growth. Further, there is a need to strengthen the growth-enhancing structures and to prioritize the scarce economic resources toward productive spending and ensuring continued proper governance over such expenditures. Originality/value The study provides empirical evidence on the effectiveness of government spending in a small open, resource-reliant middle-income SSA economy and argues that the effectiveness of public spending must be assessed not only against the amount of the expenditure but also on the type or composition of the expenditure. The study contributes to the scant empirical literature on Botswana by employing the ARDL approach to cointegration technique in estimating the long- and short-run impact of government expenditure on economic growth between 1985 and 2016.
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Elkusheh, Haneen, and Lama Aburokbeh. "The Government Expenditure and Crowding-Out Effect on Private Sector." Al-Balqa Journal for Research and Studies 25, no. 1 (June 2022): 130–47. http://dx.doi.org/10.35875/1105-025-001-008.
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This study aims at measuring the impact of government expenditure (current and capital) on credit granted to the private sector in Jordan during the period (2002-2021). This study is based on theoretical, descriptive and econometrics analysis using Vector Error Correction Method (VECM) methodology. The study aims at studying the impact of independent variables (capital expenditures, military expenditures, expenditure on public debt interest, and compensation of employees) on the dependent variable of credit granted to the private sector. The VECM methodology was used. The study found a long-term inverse relationship between (capital expenditures, and expenditure on public debt interest) towards credit granted to the private sector. It also showed a long-term positive relationship between (compensation of employees, and military expenditures) towards the credit granted to the private sector.
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Aisha, Zinaz, and Samina Khatoon. "Government Expenditure and Tax Revenue, Causality and Cointegration: The Experience of Pakistan (1972-2007)." Pakistan Development Review 48, no. 4II (December 1, 2009): 951–59. http://dx.doi.org/10.30541/v48i4iipp.951-959.
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This paper establishes empirically the causal relationship and long run relationship between government expenditures and government revenues for the case of Pakistan from 1972 to 2007. Fiscal policy, a short run issue, but that can have testing macro economic consequences. Fiscal policy is viewed as an instrument to mitigate short run fluctuations. In this paper we examine tax/spend or spend/tax hypothesis. For this purpose, bi-directional Granger causality will be applied for instance flow from government expenditure to revenue or revenue to government expenditure. This issue has been concerned with intretemporal relationship between revenue and expenditure, so to check long run relationship Engel Granger cointegration will be used. For checking data stationary, non stationary unit root, and ADF/DF approaches give the proof for this hypothesis. The results show the presence of co-integration between government expenditure and tax revenue variables implying evidence of a stable long-run relationship between them. The Granger Causality test suggest the unidirectional causality flow from government expenditure to tax revenue. Keywords: Government Expenditures, Government Revenues, Granger Causality, Stationary, Co-integration
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Kuncoro, Haryo. "DEFISIT APBN DAN PEMULIHAN EKONOMI PASCA KRISIS." Media Ekonomi 20, no. 1 (November 3, 2017): 47. http://dx.doi.org/10.25105/me.v20i1.776.
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<p>Governments play an important role in an economy. The role is presented by both its revenue and expenditure. The net difference of the revenue and expenditure, therefore, determines the type of fiscal policy implementation. This research attempts to analyze the impact of deficit fiscal policy on the private expenditure in the case of Indonesia over the postcrisis 2000-09 periods. The analysis is based on the goods market equilibrium. The approach is designed to analyze whether the government expenditure crowds out the private expenditure. In order to reach the objective of the study, I used the Almost Ideal Demand System (AIDS) and compared to the Generalized Almost Ideal Demand System (GAIDS). The estimation result of quarterly data shows that the government expenditure did not crowd out the private expenditure. The crowding out only occurs partially especially on the private investment. However, the government expenditure totally remains stimulating the private expenditures. This, in turn, leads to increase the gross domestic product. Those results indicate that the expansionary fiscal policy effectively affects to the economic growth especially after economic crisis in 1997. Even, the income elasticity was much greated than that in the precrisis periods. Furthermore, to keep the moment of sustainable economic growth in the long term, the government should conduct discipline fiscal policy based on the prudent principles and coordination and consistency between fiscal and monetary controls.<br />Keywords: Deficit, consumption, investment, government expenditure, crowding out</p>
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Veprikova, E. B., and A. A. Novitskii. "Public Expenditure in Regions: Current State and Problems (Exemplified by Registries of Expenditure Commitments of the Regions in the Russian Far East)." Financial Journal 13, no. 6 (2021): 117–31. http://dx.doi.org/10.31107/2075-1990-2021-6-117-131.
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Exemplified by regions of the Russian Far East, the article presents a view on the current state and problems of managing regional public expenditures, including the focus of public expenditure on regional development. The research is based on the data from expenditure commitments registries in 2019. A major share of budget expenditures is “compulsory” (pre-determined) expenditures, which have limited flexibility and cannot be redirected to different purposes. Under these circumstances, the ability of regional governments to vary the direction of budget spending and finance self-initiated expenditure commitments—in other words, to independently manage the composition of expenditures—is kept to a minimum, which implies low autonomy in managing expenditures. Most of the Russian Far Eastern regions’ government expenditures are aimed at supporting the current volume and quality of public services. The share of developmental expenditures is higher in regions having more budget resources (Sakhalin Oblast), and significantly lower in regions of the northern Far East (Magadan Oblast, Kamchatka Krai, and Sakha Republic (Yakutia)), the latter having higher costs of supporting critical infrastructure under severe climate conditions. In the present situation, regional governments cannot be fully considered as key influencers managing the development of their territories, and only fill the role of executors and lobbying actors for acquiring financial support from the federal government. As a result, it is difficult to account for specific territorial circumstances and development potential, and the overall efficiency of government spending is decreased. In the authors’ opinion, the findings may be applicable to most regions in the Russian Federation.
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Koo, Chan Dong, Heung Ju Kim, and Pan Suk Kim. "Analysis on the Unequal Welfare Service Distribution among Local Governments in Korea." Lex localis - Journal of Local Self-Government 12, no. 2 (April 16, 2014): 225–48. http://dx.doi.org/10.4335/12.2.225-248(2014).
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This study analyzes the inequality of service distribution of Korea's local welfare services including basic living security, childcare, and senior care services in terms of territorial justice. Using Korea's welfare finance database, the units and resources of local governments, annual tendencies and factors of inequality are investigated by employing the welfare expenditure per service consumer as a measurement index. The results show that inequality is high in the expenditures of Si (city), Gun (county), and Gu (district) governments per service consumer, with grants from upper governments excluded. It is lessened when the budget includes the aid of the central government, which implies that the assistance of the central government plays a role in resolving the unequal expenditure distribution per service consumer. High inequality in the self-funded expenditure of Si, Gun, and Gu governments hints to wide regional gaps caused by differences in financial independence of local governments which will affect social welfare services provided by local governments. Therefore, welfare programs need to be fully financed by the central government in light of territorial justice.
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Dahal, Arjun Kumar, Ganesh Bhattarai, and Prem Bahadur Budhathoki. "Effect of Tax Revenue and Foreign Grants on Government Activities: A Study in Nepalese Perspective." International Research Journal of MMC 5, no. 1 (March 1, 2024): 1–12. http://dx.doi.org/10.3126/irjmmc.v5i1.62891.
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This study aims to examine the impact of previous years’ government expenditure, tax revenue, and foreign grants on determining Nepal's government activities or expenditures. The secondary data from used in the analysis. It includes 48 data points from 1974/75 to 2021/22, collected from the publication of Nepal Rastra Bank and economic surveys of Nepal. The descriptive and exploratory research designs are used in this study. Some statistical and econometric tools like descriptive statistics, Kolmogorov-Smirnov test, multiple regression analysis, analysis of variance (ANOVA), and residual analysis are used in this study. The previous expenditure determines the present government activities. Tax revenue, foreign grants, and previous years’ government expenditures are individually and jointly significant in determining the government expenditure. One unit increase in tax revenue and foreign grants resulted in a 0.177 and 0.046 unit increase in government expenditure in Nepal, respectively. 86.5 percent variation in government activities is determined by the previous year's government expenditure, tax revenue, and foreign grants. The positive impact of tax revenue is more than foreign grants on spending government activities. So, the policymakers must prioritize measures that increase domestic tax revenue.
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Ejemezu, Charles, and Rosemary Bukola Ajala. "Government Expenditure and Poverty Reduction in Nigeria, 1986-2022: A Disaggregated Approach." African Journal of Stability and Development (AJSD) 15, no. 1&2 (May 17, 2023): 25–56. http://dx.doi.org/10.53982/ajsd.2023.1501_2.02-j.
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Poverty in Nigeria is a complex issue that demands urgent government attention. With approximately 63% of the population living below the poverty line in 2022, understanding the relationship between government expenditure and poverty is crucial. Despite existing studies focusing on the impact of government expenditure on economic growth, few have explored the relationship between government expenditure from different sectors and poverty. This study aims to address this gap by investigating the effects of government expenditure in various economic sectors on poverty in Nigeria from 1986 to 2022. Using government expenditure on education, health, security, building and construction, and roads as proxies, and the head count index as a proxy for poverty, this study analyzed secondary data from the CBN Statistical Bulletin and National Bureau of Statistics. The Johansen cointegration and vector error correction mechanisms were employed as estimation methods. The findings indicate that all selected government expenditures had positive short-term effects on poverty, but negative long-term effects, except for government expenditures on roads. This suggests that government expenditure has a reducing effect on poverty in the long term, but is not effectively addressing poverty in the short term. The study concludes that government expenditure plays a significant role in reducing poverty in the long run. As a recommendation, the study suggests prioritizing infrastructure development, particularly in road construction and public transportation, to improve citizens' mobility, reduce transportation costs, and facilitate easy movement with the motive of reducing the poverty rate among Nigerians.
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Mulyadi, Mulyadi, Syukriy Abdullah, and Nadirsya Nadirsya. "The Effect of Regional Taxes, Retribution and Profit-Sharing Funds on Infrastructure Capital Expenditures in Aceh, Indonesia." International Journal of Social Health 2, no. 4 (April 25, 2023): 136–42. http://dx.doi.org/10.58860/ijsh.v2i4.38.
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This research is a causality study that examines the effect of local taxes, levies, and profit-sharing funds on the Aceh government's capital expenditure. Secondary data that is analazed in this study is the local government financial statements which are a form of budget realization reports (LRA) of district/city revenues and expenditures from 2013 to 2017 from the Audit Board (BPK) as Aceh representatives. Data from 23 districts/cities within a period of 5 years starting from 2013-2017 were analyzed so that 115 units of analysis were obtained. This study used multiple linear regression models in analyzing the data. The study found that; Local government taxes affected capital expenditure in 2013-2017 for the Aceh government. The Regional Retribution and Profit-Sharing Fund (DBH) has no effect on capital expenditure. However, local taxes, levies, and profit-sharing funds simultaneously affected infrastructure capital expenditure in Aceh in the 2013-2017 period. Based on the results of the study, it can be concluded that local government taxes have a significant influence on capital expenditure in Aceh in the 2013-2017 period. Therefore, the Aceh local government can consider more appropriate tax policies to increase capital expenditure and increase infrastructure development in Aceh.
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Rana, Sushil. "Government Expenditure and Economic Growth: The Case of Nepal." Lumbini Journal of Business and Economics 9, no. 1-2 (June 30, 2021): 114–24. http://dx.doi.org/10.3126/ljbe.v9i1-2.45994.
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This paper examines the effect of recurrent and capital expenditures on output growth in Nepal over 45 years from mid-July 1975 to 2019. The autoregressive distributed lag (ARDL) model is applied to investigate the existence of the long-run and short-run relationships between the variables. Furthermore, this study uses the natural logarithm of GDP as a proxy for output growth, the natural logarithm of recurrent expenditure (REX), and capital expenditure (CEX) as the proxies for recurrent and capital expenditures respectively. The empirical results show that recurrent and capital expenditures are co-integrated with economic growth and they positively affect output growth in the long-run as well as short-run. Thus, it can be concluded that government expenditure is one of the major components of economic development and more spending should be directed towards important sectors such as infrastructural development and industrial development to accelerate economic growth.
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Hadisantoso, Erwin, Arifuddin Arifuddin, Andi Basru Wawo, and Muh Ridwan. "The Influence of Original Local Government Revenue, Specific Allocation Fund on Government Capital Expenditures in Southeast Sulawesi Disrict/ City." Owner 7, no. 4 (October 2, 2023): 3712–20. http://dx.doi.org/10.33395/owner.v7i4.1937.
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This study aims to examine how the influence of Local Own Revenue and Special Allocation Funds on District/City Government Capital Expenditures in Southeast Sulawesi Province. The type of data used in this study is secondary data. The source of the data used in this study comes from Realization Reports on the Capital Expenditure Budget, Local Own Revenue and Special Allocation Funds from 2015-2021 in 17 Regencies/Cities in Southeast Sulawesi Province. Analysis of testing the data in this study is panel data regression analysis using Eviews 10 software. The results of this study found that the Regional Original Income variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000, the Special Allocation Fund variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000. As well as the variable Regional Original Income and Special Allocation Funds Simultaneously or jointly have a significant effect on the Capital Expenditure variable with a significant level of 0.00000. The limitations of this study are that there are still many factors that influence Capital Expenditures, therefore it is hoped that further researchers can add other variables to make them more varied.
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Jaelani, Aan. "PUBLIC EXPENDITURE MANAGEMENT IN INDONESIA:." HUNAFA: Jurnal Studia Islamika 15, no. 2 (December 25, 2018): 189–224. http://dx.doi.org/10.24239/jsi.v15i2.527.189-224.
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This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy, public expenditure priorities to support the achievement of sustainable economic growth, job creation, poverty reduction, and the reduction of gaps in the welfare of the whole community. In Islamic economics, public expenditure is used to meet the needs of the community based on the principles of general interest derived from the sharia. Public expenditure on Indonesia’s government as an effective tool to divert economic resources and increase the income of society as a whole, and focused on the embodiment of the people’s welfare.
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Purwanto, Rizki Indrawan, and Ajeng Nuraeni Heryanti. "Capital Expenditure Allocation Analysis Of Local Governments." International Journal of Science, Technology & Management 3, no. 2 (March 26, 2022): 453–60. http://dx.doi.org/10.46729/ijstm.v3i2.479.
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Because of the resources limitation so resource allocation is a fundamental issue for public sector budgeting especially revenue and expenditure calculation. Regional budget distribution shows local government policies on development funding whereas capital expenditure is concerned with a component of direct expenditure of government budgets that deliver output in the form of fixed asset. This study purposes to determine factors that impress capital expenditure allocation of local governments, are Economic Growth and Regional Revenue (PAD). The population of this study is 35 local governments in the Province of Central Java, Indonesia. By employing multiple regression analysis, t and F test on secondary data from the 2015-2020 Budget Realization Reports of local governments in the Central Java Province, the result shows that economic growth and regional income partially and simultaneously have a positive effect on capital expenditure. These findings imply that local governments should look more carefully at managing their finances, have a strong desire, and provide capital for capital expenditures that have implications for the long-term welfare of local communities. The limitation of this research is that this research is carried out with a quantitative approach and to find out the real conditions in decision making on local government budgeting, it is recommended for further research to use a mixed quantitative and qualitative method.
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Bahl, R. W., and S. Nath. "Public Expenditure Decentralization in Developing Countries." Environment and Planning C: Government and Policy 4, no. 4 (December 1986): 405–18. http://dx.doi.org/10.1068/c040405.
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The objective of this paper is to investigate the extent of public expenditure decentralization among developing countries, and to identify its determinants. Using data compiled from international agency sources, and from primary sources, it is shown that fiscal decentralization has gone significantly farther in developed than in developing countries. The use of factor analysis and regression analysis indicates three general explanations for the wide variation in fiscal decentralization among countries. The public expenditure share of subnational governments appears to be greater where the level of economic development is higher, in countries with larger populations, and in countries whose central government budgets carry less of a defense burden. The results also suggest that where central governments mobilize more resources through the revenue system, the subnational government's share of expenditures may be lower—taxes are more likely to stick where they hit than to be passed through as grants to local governments.
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Leye Sherifdeen, Oyediran,, Sanni, Ibrahim, Adedoyin, Lukman, and Oyewole Olabode Michael. "Government Expenditure and Economic Growth Nexus: Evidence from Nigeria." Business and Management Research 5, no. 4 (December 7, 2016): 56. http://dx.doi.org/10.5430/bmr.v5n4p56.
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The need to better the lots of citizens through government expenditure has raised questions on the impact of government expenditure on the economic development and growth of nations. It is against this background that this paper examined the antecedent effect of government spending on the Nigerian economic growth. The general objective of the study is to ascertain the relationship between government expenditure and economic growth in Nigeria; specifically, the study examined: (i) the significance influence of government capital expenditure on economic growth in Nigeria and (ii) the significance influence of government recurrent expenditure on economic growth in Nigeria. The study employed ordinary least square (OLS) multiple regression analysis in estimating the specified model, with the Gross Domestic Product (GDP) as the dependent variable, while Capital Expenditure (CAPEXP) and Recurrent Expenditure (REXP) are the independent variables. Data between 1980 – 2013 were collected from secondary sources through the National Bureau of Statistics (NBS) and Central Bank of Nigeria (CBN). Results showed that in Nigeria, there exist a significant relationship between the government expenditure and economic growth. The study therefore recommends instilling fiscal discipline in government expenditures, and putting in place structural mechanisms to act as surveillance on capital spending so as to boost the nation’s human and social capital.
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Agu, Patrick Chinonso, Oliver Ikechukwu Inyiama, and Cyril Madubuko Ubesie. "Effect of Government Expenditure on Human Capital Index in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 1 (January 15, 2024): 18–33. http://dx.doi.org/10.37745/ejaafr.2013/vol12n21833.
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The study examined the effect of government expenditure on human capital index in Nigeria. Government expenditure on administration, economic services, and social community services were the independent variables of the study, while human capital index was the dependent variable. The specific objectives were structured as follows: To ascertain the effect of government expenditure on administration on human capital index in Nigeria; to examine the effect of government expenditure on economic services on human capital index in Nigeria; and to investigate the effect of government expenditure on social community services on human capital index in Nigeria. The study adopted an ex-post-facto research design, covering the period between 2001 and 2021. Multiple regression technique was used for the data analysis. In line with the specific objectives of the study, it was revealed that Government expenditure on administration has a significant negative effect on human development index in Nigeria with a p-value of 0.0444 and t-statistics of -2.194267; Government expenditure on economic services has a non-significant positive effect on human development index of Nigeria with p-value of 0.3785 and t-statistics of 0.907474 and Government expenditure on social community services has a significant positive effect on human development index of Nigeria with p-value of 0.0403 and t-statistics of 2.245271. This implies that among the explanatory variables x-rayed, Government expenditure on administration and social community services are the major determinants of human development index in Nigeria. The study recommended therefore that the government should strive to block all the financial loopholes available to corrupt public officers and also ensure that any official caught perpetuating corruption should be prosecuted by relevant agencies. The government should increase the budgetary allocations made for agriculture, construction, transportation, communication. These expenditures increase human development in Nigeria. The government should ensure they increase the funds allocated to education, health, electricity and other social and community services. Such expenditures have proven to affect human development positively and significantly.
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Liu, Louis Chih-hung, Chiehwen Ed Hsu, and Mustafa Z. Younis. "The association between government expenditure and economic growth: granger causality test of us data, 1947-2002." Journal of Public Budgeting, Accounting & Financial Management 20, no. 4 (March 1, 2008): 439–52. http://dx.doi.org/10.1108/jpbafm-20-04-2008-b002.
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Wagner’s Law and Keynesian’s theory are two widely accepted yet contrasting propositions. This paper employs Granger causality test on US federal government data, from 1947 to 2002. We used aggregate data as well as disaggregate data with the sub-categories of five federal expenditures, including: national defense, human resources expenditure, physical resources expenditure, net interest payment, and other expenditure. The results of our study suggest that total federal government expenditure is more consistent with Keynesian’s theory while there are diversified causal relationships among five sub-category of federal expenditure. The policy recommendation generated from this paper is that the US federal government should invest more public resources in human resources expenditure assuming that economic growth is the utmost important item on the government agenda.
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NOR, MUHAMMAD. "ANALISA PENGARUH PENGELUARAN PEMERINTAH DI SEKTOR PENDIDIKAN DAN KESEHATAN TERHADAP INDEKS PEMBANGUNAN MANUSIA PROVINSI KALIMANTAN SELATAN." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 2, no. 1 (September 25, 2019): 33. http://dx.doi.org/10.20527/jiep.v2i1.1153.
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This research was conducted to learn and analyze the impact of government expenditure on education sector and health sectorto the human development index of South Kalimantan Province. This research uses panel in five years of time period, from 2013 to 2017. The data processing is done using the fixed effect model (FEM) method. This approach is a regression technique that produces a constant value or different equation intercept for each cross section that is fixed in time series. Generalization process on the fixed effect approach, is done by entering the dummy variable into the regression equation that made a difference in the intercept value. The results of this research proved that a significant correlationbetween the government expenditure on education sector and health sector and the human development index in South Kalimantan Province. However, the impact of government expenditures on the education sector is negative, which means that the government expenditure on the education sector will decrease onthe human development index in the Province of South Kalimantan. However, the impact of the government expenditures on the health sector is significant and positive, which means that the government expenditure on the health sector will raise the human development index in South Kalimantan Province. The result was based on t-test.Keyword : Government expenditures in the education sector, Government expenditures in the health sector, Human development index.
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Suyanto, Suyanto. "FLYPAPER EFFECT THEORY DALAM IMPLEMENTASI KEBIJAKAN DESENTRALISASI FISKAL." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 11, no. 1 (June 27, 2015): 69. http://dx.doi.org/10.23917/jep.v11i1.335.
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Fiscal decentralization can be considered as intergovernmental financial assistance within a state. This assistance is commonly called intergovernmental financial transfer that is transfer of fund from a level of government to another level. Generally, the transfer is usually occurred from a higher level of government the lower counterpart of a single state. The re- search is conducted to prove that Flypaper Effect has occurred in fiscal decentralization policy. The research finds that regional governments use the transfer for increasing their expenditures without raising the tax. The impact which is occurred from correlation of financial transfer by central government toward the income and expenditure of regional governments shows flypaper effect indication in the implementation of fiscal decentralization. In that case, the effect to the increase in regional expenditure is bigger than the effect toward its income. This is showing that transfer of the fund has caused the increase in vertical fiscal imbalance. Transfer of funds encourages the increase in the expenditure of autonomous regions.
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Rijoly, Jacobus Cliff Diky, Shella Gilby Sapulette, Jabida Latuamury, Alfrin Ernest Marthin Usmany, and Franco Benony Limba. "A Cointegration and Causal Analysis of the Government Revenue and Expenditure Relationship in Indonesia." Journal of Business & Banking 12, no. 2 (May 4, 2023): 267. http://dx.doi.org/10.14414/jbb.v12i2.3379.
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This study aims to discuss the causal analysis of government revenues and expenditures in Indonesia in light of the fact that Indonesian fiscal policy significantly relies on government finance. Therefore, it can lead to fragile macroeconomic conditions. In addition, to illustrate this occurrence, the researchers used Granger causality method on data from 1971 to 2021 provided by the World Bank. This paper's findings indicate that in Indonesia, the long run or equilibrium relationship between government revenue and government expenditure goes from government expenditure to government revenue. In addition, this conclusion demonstrates that government expenditures affect government revenue.
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Sekiguchi, Shunsuke. "An Analysis of the Efficiency of Local Government Expenditure and the Minimum Efficient Scale in Vietnam." Urban Science 3, no. 3 (July 24, 2019): 77. http://dx.doi.org/10.3390/urbansci3030077.
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The purposes of this study were to; (i) estimate the efficiency of local government expenditure by province and city in Vietnam, (ii) test if there was a change in the efficiency of local government expenditure with the rapid development of Vietnam, and (iii) estimate the size of the population that is improving local government expenditures. By using the stochastic frontier cost function method to estimate the cost inefficiency, we found that Vietnam has been improving the efficiency of local government expenditure while achieving rapid economic growth from FY2005 to FY2009. In addition, we simulated a minimum efficient scale (MES) to determine the size of the province population that is improving local government expenditures. We found that the MES in Vietnam is 1,394,859.
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Sulistyowati, Niken, Bonar Marulitua Sinaga, and Novindra Novindra. "Impacts of Government and Household Expenditure on Human Development Index." JEJAK 10, no. 2 (September 10, 2017): 412–28. http://dx.doi.org/10.15294/jejak.v10i2.11305.
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The objective of this reseach are to: (1) analyze the factors affecting human development index and household expenditures for health, education and others, (2) predict the impacts of government expenditure policy in the field of education, health, and infrastructure on human development index in Central Java. The model was built using econometric approach in the form of a system of simultaneous equations, including five blocks i.e. government's revenue, expenditures, input, output, and performance. The system of simultaneous equations consisted of 26 equations (19 structural equations and 7 identity equations). The estimation method used Two Stage Least Squares with SYSLIN procedure. Prediction simulation used the stepwise Autoregressive method. The model simulation used Newton's method and SIMNLIN procedure. The results of policy simulation concludes that the combination of the increase in government expenditure for education and infrastructure lead to better performance in increasing income per capita, disposable income and HDI compared to the combination of the policy of the increase in government expenditure for education and in both municipalities and district, but municipalities receive greatest impact compared to the district.
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Zawora, Jolanta. "Determinants of investment expenditure of local government (voivodeships)." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 64, no. 7 (2020): 154–67. http://dx.doi.org/10.15611/pn.2020.7.12.
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Investments of the local government are an important determinant of development both for the regions and for the whole society. The aim of the article is to evaluate the possibility of financing investment activities by the local governments at voivodeship level in Poland. The scope of investment expenditures of these units was also analysed. The adopted time scope of the study covers the period 2012-2018. Among the levels of the local government units, voivodeship allocated the largest part of funds for investment. The level of investment expenditure of local governments varied greatly from region to region.
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Bröthaler, Johann, and Michael Getzner (corresponding author). "Effects of Fiscal Decentralization on Public Sector Growth in Austria." Public Finance and Management 10, no. 1 (March 2010): 169–206. http://dx.doi.org/10.1177/152397211001000106.
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The determinants of the growth of the public sector have drawn significant attention by researchers with an increasing focus on the effects of fiscal federalism. The objective of the paper is to test whether fiscal decentralization contributes to the growth of government expenditure in Austria for the period of 1955 to 2007. The empirical results of this paper suggest that the commonly hypothesized determinants of total government expenditure may bear some explanatory power in Austrian fiscal policies. Government expenditures seem to be determined by GDP with increases of the size of the public sector until about mid-1990s. Expenditures react to active fiscal policies influencing the unemployment rate. There is also some indication of fiscal illusion of policy makers. We find that fiscal decentralization measured by the share of sub-national expenditure to total government expenditure has a dampening effect on total government expenditure, thus corroborating the hypothesis of the efficiency of a federal system. However, decentralization in the Austrian system is mainly attributable to the significant growth of grants from the national to the sub-national levels of government. Our conclusions therefore cannot be generalized in terms of an efficiency advantage of a federal over a centralized system.
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Zeraibi, Ayoub, Daniel Balsalobre-Lorente, and Khurram Shehzad. "Testing the Environmental Kuznets Curve Hypotheses in Chinese Provinces: A Nexus between Regional Government Expenditures and Environmental Quality." International Journal of Environmental Research and Public Health 18, no. 18 (September 14, 2021): 9667. http://dx.doi.org/10.3390/ijerph18189667.
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With rapid economic growth, the Chinese government expenditures at various levels have increased adequately. At the same time, the environmental quality in China has deteriorated significantly. In this study, provincial-level data for 31 Chinese provinces during 2007–2017 are used to investigate the impacts of government expenditure on the emissions of three specific measures of environmental degradation. The main objective of this study is to examine the influence of government expenditures, economic growth per capita, environment protection expenditure, and added second-sector value on environmental quality by measuring sulfur dioxide (SO2), chemical oxygen demand (COD), and ammonia nitrogen emissions (AN). Moreover, the study applied the generalized method of moments (GMM) and the fully modified least square (FMOLS) to estimate the co-integration relationship among the underlying factors. The results demonstrate a significant direct effect of government expenditure on improving environmental quality overall in the Chinese provinces, which increases with the level of economic growth. However, the results also confirmed the inverted N-shaped relationship between the pollution factor and economic growth per capita. Our key findings lead toward the manifestation and emphasis of the importance of appropriate policies for restoring government expenditure and, at the same time, strengthening the relationship between the industrial sector and environmental policy standards. Significantly, governments in developing countries should allocate larger budgets for environmental projects in their fiscal reforms for the sake of moving to greener and more inclusive economies with low-carbon activities.
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Afri Liyani, Yolanda, Vara Tiska Luthfita Desanti Putri Suharto, and Risma Wira Bharata3. "ANALISIS VARIANS DAN PERTUMBUHAN BELANJA DAERAH PADA PEMERINTAH KOTA MAGELANG TAHUN 2018-2021." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 3, no. 3 (June 1, 2023): 520–27. http://dx.doi.org/10.55047/transekonomika.v3i3.419.
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The Regional Expenditure Budget must have a control system to ensure effective implementation, enabling the Regional Government to consider factors that can impact budget preparation. This allocation aims to balance regional cash expenditures and receipts. This study aims to determine the variance value and growth of regional expenditure using a descriptive analysis method. The primary data used in this research is obtained from the Magelang City Government. The research conducted on the Office of Financial Management and Government Property of Magelang City concludes that the financial performance of the Magelang City Government, as seen from the analysis of expenditure variance, exhibits an average difference (variance) of 26.7 and an average utilization or absorption of the expenditure budget of 73.14%. Based on the calculation results, it can be concluded that the financial performance, as indicated by the variance analysis, reveals that the government's budget planning is quite good, and their efforts to effectively utilize the budget have been relatively successful. Utilizing more than 90 percent of the budget indicates efficient budget use, while utilization below 90 percent suggests inadequate budget planning.