Year: 2025
Type: article
Abstract: Expenditure review (ER) is an important tool to increase efficiency and effectiveness in public budget management. The process involves a comprehensive analysis of public expenditure with the aim of ensuring fiscal sustainability, prioritising expenditure and optimising resources. The main objective of the HLF is to reduce inefficient spending, prevent programme duplication and direct funds to higher priority areas. The HSF is based on the principles of value for money, performance measurement and cost-effective decision-making in public administration. It also incorporates modern management techniques such as supporting digitalisation, identifying inefficient areas and ensuring alignment with strategic objectives. In the long run, the HLF appears to contribute to setting the reform agenda, increasing economic and social benefits and improving public policy outcomes. It is not only limited to the creation of fiscal space, but is also considered as a critical tool for strengthening institutional capacity, analysing the strengths and weaknesses of the government and promoting long-term sustainable growth.
Source: 3 SEKTÖR SOSYAL EKONOMİ DERGİSİ
Author: Mustafa KOÇAK
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4411778077