ملخص مالي عام 2025

General Financial Summary 2025

• Public Expenditure Elements:
  • Form: Primarily monetary.
  • Expenditure Agent: A public entity.
  • Purpose: Public benefit.
• Monetary Nature of Public Expenditure:
  • Governments spend to fulfill public needs, procuring goods, services, and providing economic, social, and cultural aid.
  • Current expenditure takes a monetary form.
• Reasons for Monetary Expenditure:
  • Economic shift from barter to monetary systems, facilitating transactions.
  • Parliamentary and administrative oversight is needed. Physical forms make oversight difficult.
  • Physical expenditure creates problems like disregard, misjudgment, and inaccuracies by governmental authorities.
  • Physical expenditure undermines equality in public burden-sharing; even with equal taxation, governments potentially favor certain individuals through physical benefits.
• Legal Concept of Public Expenditure:
  • Distinguishes public from private expenditure based on the entity incurring the expenditure.
  • Private expenditure involves individuals, associations, and companies.
  • Public expenditure originates from public legal entities (government bodies, organizations...).
  • Public entities (government) operate for public interest based on laws and administrative decisions. Private entities operate for private interest based on contracts.
• Public Expenditure for Public Benefit:
  • Public expenditure must serve a public need to yield public benefit.
  • Public expenditure ensures equality in public burden-sharing.

Public Sector Scope

• Public legal entities (government, local bodies...).
• State-owned industrial and commercial enterprises.
• Mixed economy enterprises controlled by the state.

Public Expenditure Controls

• Maximizing Benefit:

  • Aims for maximal public benefit, deviating from individualistic views.
  • Examples include social assistance for the unemployed, income/wealth redistribution, or productivity improvement initiatives.
  • Comprehensive planning, weighing projects based on social utility, and strategic timing are key.
  • Geographic location and social class balance are crucial.

• Economic Principle:

  • Avoid expenditure waste. Expenses should be justified and conducted with minimal cost for maximal social benefit.
  • Say advocated for frugal public consumption.
  • Wastefulness diminishes public trust and allows tax avoidance.
  • Focus spending on core areas with appropriate resources. Avoid peripheral or supplemental spending unless strictly necessary.

• Licensing Principle:

  • Prior authorization from competent authorities (parliament or local bodies) governing the timing and location.
  • Contrasts with private expenditure.
  • Project evaluation priorities: cost, duration, workforce, return on investment, national output influence, foreign currency needs, and regional needs.

Public Expenditure Classifications (Economic, Budgetary)

- **Economic Classification:**
    - Administrative expenditure (salaries, pensions).
    - Economic expenditure (projects, grants).
    - Social expenditure (healthcare, education, welfare).
    - Financial expenditure (debt interest, repayments).
    - Military expenditure (defense, equipment).

- **National Output Impact Classification:**
    - Real expenditures directly amplify national production.
    - Transfer expenditures do not directly increase national production, but redistribute purchasing power in a way that does not generate increased supply. Typically without direct payment.

Real vs. Transfer Expenditure Criteria

• Compensation: Real expenditure involves compensation while transfer expenditure doesn't.
• Direct Production Increase: Real expenditure directly contributes to added national output, whereas transfer expenditure does not.
• Direct Consumption: Real expenditure involves direct public usage of the economy. Transfer expenditure involves individuals directly consuming funds for transfer.

Expenditure Scope (Central vs. Local)

• Public/Regional Benefit: Central expenditure benefits the entire nation. Local expenditure benefits a specific region.
• Burden-Bearing Agent: Central expenditure is borne nationally. Local expenditure is borne regionally.
• Budgetary Origin: Central expenditure is handled in the national budget. Local expenditure is handled in the regional budget.

Regular vs. Extraordinary Expenditure

• Regular Expenditure: Recurring, annual expenditure (salaries, road maintenance, administration, interest payments).
• Extraordinary Expenditure: Non-recurring, non-routine expenditure (infrastructure projects, unemployment measures, economic recovery programs).

Determining Public Expenditure

• State Role:
  • Guardian State: Limited functions (army, police, courts), reduced public expenditure.
  • Interventionist Capitalist State: Enlarged functions, diverse expenditure.
  • Socialist State: Extensive ownership and production, defining expenditure.
• Revenue Capacity: Expenditure is constrained by government revenue-generating capacity. Budgets prioritize expenditure plans, assessing available revenue. The national financial capacity is the practical limit.
• Economic Activity Level: Reciprocal relationship. Economic activity influences expenditure; conversely, expenditure impacts economic activity.
• Monetary Value Preservation: Maintaining currency value is important to consider when planning public expenditures. Inflationary pressures and productivity/living levels influence decision-making.

Wagner's Law

• Economic growth increases state activity, thus increasing public expenditure faster than individual income.

Apparent Public Expenditure Increase Reasons

• Currency Depreciation: Increased public expenditure is needed to acquire the same amount of goods and services.
• Territorial Expansion: Geographic changes impact expenditure.
• Population Growth: Requires increased public service expenditure.
• Accounting Method Changes: Varying accounting methods can create misleading expenditure comparisons across different time periods.

Correct Public Expenditure Measurement

• Expenditure-to-national income ratio.

Public Expenditure Effects

• Impact on National Output: Directly affects individual worker motivation and investment.
• Impact on Public Consumption: Public purchase of goods/services and government wage/grant redistribution directly influence aggregate consumption.
• Indirect Impact:
  • Multiplier Effect: Expenditure increase amplifies national income/output.
  • Accelerator Effect: Increased consumer demand impacts investment.

Public Expenditure and Income Redistribution

• Equalization Expenditures: Social assistance, compensation schemes aim for greater income equality among demographics. Economic development subsidies also contribute to this goal.

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