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Budget implementation in the aspect of social welfare: the case of the Russian Federation and Portugal

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Detalhes bibliográficos
Resumo:A benevolent level of social welfare which appears to be one of the predominant mandates and fundamental functions of any country is in some way dependent on a certain number of factors. In this regard, one of the overriding mechanisms that provide for improvement of life quality is represented by the financial system of the country which, in its turn, is built upon the budget system. The objective of this research lies in the comparative analysis of the state budgets execution effectiveness of the Russian Federation and Portugal in the perspective of the social welfare policy implementation in three-year dynamics – from 2015 to 2017. For the purpose of endorsing a scientific research method, a vertical and horizontal statistical analysis was performed. Aside from that, the indicator method was included. At its core two integral indicators are placed: the index of the public sector performance (PSP) and the index of the public sector efficiency (PSE) which comprise and string the underlying elements of the social welfare and the budget expenditures sections. The research study carried out on the basis of the aforementioned metrics showed that the state budget of Portugal maintains a more socially oriented policy, whereas the state budget of the Russian Federation is noticeably directed to the economic growth accomplishment and national defense stability. The research work has certain distinguishing features of novelty as no similar analysis held upon the comparison of the state expenditures of the Russian Federation and Portugal from the perspective of the social welfare policy implementation has ever been performed. The research results can be used in the future for a more detailed analysis of the state budgets of the Russian Federation and Portugal as well as for the scientific framework of any similar comparative analysis of other countries.
Autores principais:Kritskaia, Iuliia
Assunto:Social welfare State budget Expenditures effectiveness Russian Federation Portugal Comparative analysis indicators
Ano:2020
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Instituto Politécnico de Bragança
Idioma:inglês
Origem:Biblioteca Digital do IPB
Descrição
Resumo:A benevolent level of social welfare which appears to be one of the predominant mandates and fundamental functions of any country is in some way dependent on a certain number of factors. In this regard, one of the overriding mechanisms that provide for improvement of life quality is represented by the financial system of the country which, in its turn, is built upon the budget system. The objective of this research lies in the comparative analysis of the state budgets execution effectiveness of the Russian Federation and Portugal in the perspective of the social welfare policy implementation in three-year dynamics – from 2015 to 2017. For the purpose of endorsing a scientific research method, a vertical and horizontal statistical analysis was performed. Aside from that, the indicator method was included. At its core two integral indicators are placed: the index of the public sector performance (PSP) and the index of the public sector efficiency (PSE) which comprise and string the underlying elements of the social welfare and the budget expenditures sections. The research study carried out on the basis of the aforementioned metrics showed that the state budget of Portugal maintains a more socially oriented policy, whereas the state budget of the Russian Federation is noticeably directed to the economic growth accomplishment and national defense stability. The research work has certain distinguishing features of novelty as no similar analysis held upon the comparison of the state expenditures of the Russian Federation and Portugal from the perspective of the social welfare policy implementation has ever been performed. The research results can be used in the future for a more detailed analysis of the state budgets of the Russian Federation and Portugal as well as for the scientific framework of any similar comparative analysis of other countries.