Public expenditure in Latin America and the Caribbean: classification systems for the analysis of resource allocation

Andrea Podestá

Documentos de Proyectos from Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL)

Abstract: The purpose of this document is to provide a comprehensive overview of public expenditure in Latin American and Caribbean countries, through the functional classification and social expenditure on the basis of the Social Expenditure Database (SOCX) methodology of the Organisation for Economic Co-operation and Development (OECD). The detailed and comparable statistical information on public spending by purpose and function, as well as by social programme, makes it possible to analyse, formulate and implement public policies that are more efficient and effective. It also allows for greater transparency on the use of public resources. This paper also seeks to examine the key elements of a strategy for strengthening statistics on public expenditure by function and on social expenditure in the region to guide the standardization and comparability of public expenditure statistics.

Date: 2023-12-29
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Persistent link: https://EconPapers.repec.org/RePEc:ecr:col022:68794

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