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Zaur Valiyev
Evaluation of the effectiveness of state budget expenditures
The article considers the effectiveness of budget expenditures and optimi-
zation of budget resource management. Furthermore, it sheds light on certain
points related to the effectiveness and efficiency of budget spending. As a
general rule, several methods are employed to assess public spending such as
PART, CBA, CUA, CMA, CEA, COI. In the case of the evaluation of investment
projects, the most commonly used method is net present value.
One of the methods widely used by policymakers is Cost-Benefit Analysis.
The aim of cost-benefit analysis (CBA) is to provide a framework for assessing
the ability of a project or regulation to offer a potential Pareto improvement.
In undertaking a CBA, the analyst estimates all costs and benefits of a policy
proposal in monetary terms for simplifying the comparison. If the benefits are
greater than the costs — if there is a net social benefit — then in theory the
the proposal can be considered as rewarding.
The CBA method considers the flow of real resource costs and benefits,
and excludes, for example, taxes and subsidies, which are regarded as transfer
payments from one part of the economy to another. CBA attempts to measure
the value of all costs and benefits that are expected to result from the activity.
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Açar sözlər: lizinq, maliyyə lizinqi, operativ lizinq, Azərbaycan, lizinq bazarı,
İslam lizinqi
Key words: leasing, finance lease, operating lease, Azerbaijan, leasing market,
Islamic
leasing
Ключевые слова: лизинг, финансовый лизинг, оперативный лизинг,
Азербайджан, лизинговый рынок, Исламский лизинг
Azərbaycanda
lizinq bazarı
Mahir HÜMBƏTOV
Xanım ƏKBƏROVA
Azərbaycan Respublikasının Prezidenti
yanında Strateji Araşdırmalar
Mərkəzinin
elmi işçisi
humbatov_m@yahoo.com
Azərbaycan Respublikasının Prezidenti
yanında Strateji Araşdırmalar Mərkəzinin
təcrübəçisi