Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Bogacheva 
Author-Email: bogacheva@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia; Primakov National Research Institute of World Economy and International Relations, Russian Academy of Sciences, Moscow 117997, Russia
Author-Name: Oleg V. Smorodinov
Author-Email: osmorodinov@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Features of Spending Reviews in Ireland: Experience for Russia
Abstract: Since the beginning of the recent financial and economic crisis (2007Đ2008), spending reviews have
played an important role in IrelandŐs efforts to increase the fiscal space available to government for new,
higher priority policies. This goal has been achieved by applying a systematic process of identification of
ineffective and inefficient saving programs. The authors of the article claim that experience of Ireland in organization of spending review process could be useful for implementation of this instrument in Russia. First, the case of Ireland clearly demonstrates that regular review of baseline expenditures requires more active role from the government and the Ministry of Finance in allocation of all budget resources. It is also obvious that commitment of the top political and official level is vital for the final success in implementation of this instrument in Russia. As for the Ministry of Finance, it should play a key role in designing the spending reviewsŐ format, advising the top political level on the selection of topics, scope and parameters of spending reviews, and identification of spending options. Second, success of spending reviews in Ireland is backed by strong legal and methodological framework which regulates rights and responsibilities of each participant in the review preparation process. Formation of such framework is the key prerequisites of successful implementation of spending reviews in Russia. Third, it should be noted that Ireland applies various types of spending reviews depending on a goals set. In Russia, it is advisable first to conduct a number of pilot selective reviews focused on government programs and particular ministries and agencies. After accumulating sufficient expertise, it would be appropriate to conduct a comprehensive spending review.
Classification-JEL: H50, H61, H68
Keywords: spending reviews, federal budget, baseline budget expenditures, legal and methodological framework,
saving measures
Journal: Finansovyj žhurnal — Financial Journal
Pages: 34-45
Issue: 5
Year: 2018
Month: October
DOI: 10.31107/2075-1990-2018-5-34-45
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2018/5/statii/fm_2018_5_03.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:180503:p:34-45