Análisis de textos académicos sobre la eficiencia del gasto público en servicios básicos (2010-2023): una revisión de la literatura

Renan Bernales-Vásquez

Resumen


Objetivo. Se buscó obtener el estado actual de las publicaciones sobre la eficiencia del gasto público en servicios básicos, analizando documentos en la base de datos Scopus. Metodología. Se revisaron 46 artículos relevantes extraídos de diversas bases de datos científicas, abarcando desde 2010 hasta 2023. Se evaluaron los hallazgos clave en relación con la eficiencia del gasto público, centrándose en sectores como educación, salud, infraestructura y administración pública. Resultados/Discusión. Se observó un predominio de estudios enfocados en la eficiencia del gasto público, el impacto de las políticas fiscales en el crecimiento económico, la gobernanza y la transparencia, la sostenibilidad y la gestión ambiental, el desempeño en educación y salud, y métodos y enfoques cuantitativos avanzados. La metodología cualitativa y cuantitativa se utilizó casi equitativamente, destacando el análisis de contenido como la técnica predominante. Además, se encontró que muchos estudios resaltan la importancia de la eficiencia del gasto público y el impacto de las políticas fiscales en el crecimiento económico. Conclusiones. Se concluye que la investigación sobre la eficiencia del gasto público en servicios básicos es una línea de estudio bien establecida, pero con necesidad de mayor diversidad metodológica y geográfica para un análisis más integral. Originalidad/Valor. Brindar información relevante respecto a áreas del conocimiento esenciales para la optimización de recursos públicos, orientando futuras investigaciones para contribuir al desarrollo sostenible y eficiente de los servicios básicos.

Palabras clave


administración pública; análisis de políticas; desempeño gubernamental; evaluación de servicios; transparencia fiscal

Texto completo:

PDF

Referencias


Abshari, Z., Jenkins, G. P., Kuo, C.-Y., & Shahee, M. (2021). Progressive Taxation versus Progressive Targeted Transfers in the Design of a Sustainable Value Added Tax System. Sustainability, 13(20), 11165. https://doi.org/10.3390/su132011165

Afonso, A., Jalles, J. T., & Venâncio, A. (2021). Structural Tax Reforms and Public Spending Efficiency. Open Economies Review, 32(5), 1017–1061. https://doi.org/10.1007/s11079-021-09644-4

Afonso, A., Schuknecht, L., & Tanzi, V. (2010). Public sector efficiency: Evidence for new EU member states and emerging markets. Applied Economics, 42(17), 2147–2164. https://doi.org/10.1080/00036840701765460

Afonso, A., & Venâncio, A. (2016). The relevance of commuting zones for regional spending efficiency. Applied Economics, 48(10), 865–877. https://doi.org/10.1080/00036846.2015.1088145

Afonso, A., & Venâncio, A. (2020). Local territorial reform and regional spending efficiency. Local Government Studies, 46(6), 888–910. https://doi.org/10.1080/03003930.2019.1690995

Agu, S. U., Okwo, I. M., Ugwunta, O. D., & Idike, A. (2015). Fiscal Policy and Economic Growth in Nigeria: Emphasis on Various Components of Public Expenditure. SAGE Open, 5(4). https://doi.org/10.1177/2158244015610171

Alejandría-Castro, C. A., Fasanando-Puyo, T., Rojas-Vela, J., & Fasanando-García, S. W. (2023). Enfoques de la gestión organizacional en el sector público. Revista Amazónica de Ciencias Económicas, 2(1), e456. https://doi.org/10.51252/race.v2i1.456

Alqudah, O. M., Mansor, N., & Al Dabei, S. M. (2022). Difficulties in accounting system implementation for service costs in the public sector. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2150119

Arends, H. (2021). The decentralisation of death? Local budgets and organised crime violence. Journal of Public Policy, 41(4), 706–730. https://doi.org/10.1017/S0143814X20000239

Ayana, I. D., Demissie, W. M., & Sore, A. G. (2023). Fiscal policy and economic growth in Sub-Saharan Africa: Do governance indicators matter? PLOS ONE, 18(11), e0293188. https://doi.org/10.1371/journal.pone.0293188

Babilla, T. U. K. (2023). Tax policy reform and universal basic income effectiveness in a currency union: Implications for long-term growth, inequality, and welfare. Journal of Government and Economics, 10. https://doi.org/10.1016/j.jge.2023.100075

Barrios, S., Coda Moscarola, F., Figari, F., Gandullia, L., & Riscado, S. (2020). The fiscal and equity impact of social tax expenditures in the EU. Journal of European Social Policy, 30(3), 355–369. https://doi.org/10.1177/0958928719891341

Behar-Villegas, E. (2021). Wasteful spending cultures: State inefficiency and policy narratives. Revista de Administracao Publica, 55(3), 662–678. https://doi.org/10.1590/0034-761220200647

Benito, B., Guillamón, M.-D., & Ríos, A.-M. (2021). Transparency and efficient management in local governments. Cities, 115, 103234. https://doi.org/10.1016/j.cities.2021.103234

Beretta, M., Güçeri, I., & Jakobsen, K. (2023). What drives major tax reform? Implications for taxing the rich. Oxford Review of Economic Policy, 39(3), 617–629. https://doi.org/10.1093/oxrep/grad028

Borja-Vasquez, M., Gamboa-Cruzado, J., & Hidalgo-Sánchez, A. (2024). Budget Execution and Public Spending Quality in Regional Governments: A Systematic Literature Review. TEM Journal, 652–662. https://doi.org/10.18421/TEM131-68

Bosch-Badia, M.-T., Montllor-Serrats, J., & Tarrazon-Rodon, M.-A. (2020). The capital budgeting of corporate social responsibility. Sustainability (Switzerland), 12(9). https://doi.org/10.3390/SU12093542

Bouakez, H., Guillard, M., & Roulleau-Pasdeloup, J. (2017). Public investment, time to build, and the zero lower bound. Review of Economic Dynamics, 23, 60–79. https://doi.org/10.1016/j.red.2016.09.001

Caldas Montes, G., Albuquerque Bastos, J. C., & de Oliveira, A. J. (2019). Fiscal transparency, government effectiveness and government spending efficiency: Some international evidence based on panel data approach. Economic Modelling, 79, 211–225. https://doi.org/10.1016/j.econmod.2018.10.013

Canavire-Bacarreza, G., Evia Salas, P., & Martinez-Vazquez, J. (2024). The Effect of Crises on Fiscal and Political Re-Centralization. Public Finance Review. https://doi.org/10.1177/10911421241240547

Castelo, S. L., & Gomes, C. F. (2023). The role of dynamic capabilities on the effectiveness of organizational changes in public sector. Academia Revista Latinoamericana de Administración, 36(4), 535–552. https://doi.org/10.1108/ARLA-02-2023-0031

Craigwell, R., Bynoe, D., & Lowe, S. (2012). The effectiveness of government expenditure on education and health care in the Caribbean. International Journal of Development Issues, 11(1), 4–18. https://doi.org/10.1108/14468951211213831

Cronin, P., Ryan, F., & Coughlan, M. (2008). Undertaking a literature review: a step-by-step approach. British Journal of Nursing, 17(1), 38–43. https://doi.org/10.12968/bjon.2008.17.1.28059

Darvas, Z. (2020). Economic growth and income distribution implications of public spending and tax decisions. Society and Economy, 42(4), 351–365. https://doi.org/10.1556/204.2020.00025

Dos Santos, R. R., & Rover, S. (2019). Influence of public governance on the efficiency in the allocation of public resources. Revista de Administracao Publica, 53(4), 732–752. https://doi.org/10.1590/0034-761220180084x

Esposito, P., & Dicorato, S. L. (2020). Sustainable Development, Governance and Performance Measurement in Public Private Partnerships (PPPs): A Methodological Proposal. Sustainability, 12(14), 5696. https://doi.org/10.3390/su12145696

Fanti, L., & Gori, L. (2010). Public education, fertility incentives, neoclassical economic growth and welfare. Bulletin of Economic Research, 62(1), 59–77. https://doi.org/10.1111/j.1467-8586.2009.00326.x

Farroñan, R. L. S., Mego, M. L. S., Vásquez, E. E. B., & Rodriguez, V. H. P. (2023). Management by Results in Public Works and its Relation to the Quality of Life of the Population of the Department of Amazonas. Journal of Law and Sustainable Development, 11(2), e645. https://doi.org/10.55908/sdgs.v11i2.645

Flores, I. (2017). Modelling efficiency in education: How are European countries spending their budgets and what relation between money and performance. Sociologia, Problemas e Praticas, 83, 157–170. https://doi.org/10.7458/SPP2017836496

Franciskovic, J. (2013). Challenges of Public Administration: Budget by Results and Accountability | Retos de la gestión pública: Presupuesto por resultados y rendición de cuentas. Journal of Economics, Finance and Administrative Science, 18(S), 28–32. https://doi.org/10.1016/S2077-1886(13)70028-3

Fu, H., Fu, L., Dávid, L. D., Zhong, Q., & Zhu, K. (2024). Bridging Gaps towards the 2030 Agenda: A Data-Driven Comparative Analysis of Government and Public Engagement in China towards Achieving Sustainable Development Goals. Land, 13(6), 818. https://doi.org/10.3390/land13060818

Gaddah, M., Munro, A., & Quartey, P. (2015). The rich or the poor: Who gains from public education spending in Ghana? International Journal of Social Economics, 42(2), 112–131. https://doi.org/10.1108/IJSE-11-2013-0269

Gajate-Garrido, G. (2014). Excluding the rural population: The impact of public expenditure on child malnutrition in Peru. World Bank Economic Review, 28(3), 525–544. https://doi.org/10.1093/wber/lht036

García-Gallego, A., Georgantzis, N., Jaber-López, T., & Staffiero, G. (2016). An experimental study on the effect of co-payment in public services. Journal of Behavioral and Experimental Economics, 65, 109–116. https://doi.org/10.1016/j.socec.2016.08.002

Grabowski, R., & Self, S. (2020). What factors influence the quality of governance institutions? An Asian perspective. Journal of Asian Economics, 70, 101238. https://doi.org/10.1016/j.asieco.2020.101238

Guariso, D., Castañeda, G., & Guerrero, O. A. (2023). Budgeting for SDGs: Quantitative methods to assess the potential impacts of public expenditure. Development Engineering, 8, 100113. https://doi.org/10.1016/j.deveng.2023.100113

Guerrero, O. A., Guariso, D., & Castañeda, G. (2023). Aid effectiveness in sustainable development: A multidimensional approach. World Development, 168. https://doi.org/10.1016/j.worlddev.2023.106256

Guliyeva, S., Gadimli, N., Azizov, Y., Hajiyev, Z., & Bayramov, S. (2021). Fiscal policy effectiveness and risks in the development of Azerbaijan’s economy during economic shock. Journal of Eastern European and Central Asian Research, 8(2), 171–183. https://doi.org/10.15549/jeecar.v8i2.710

Halaskova, M., Gavurova, B., & Kocisova, K. (2020). Research and Development Efficiency in Public and Private Sectors: An Empirical Analysis of EU Countries by Using DEA Methodology. Sustainability, 12(17), 7050. https://doi.org/10.3390/su12177050

Han, S., & Oh, J. (2019). Effectiveness of aid modalities on government financing: With reference to Tanzania. Global Business and Finance Review, 24(4), 90–104. https://doi.org/10.17549/gbfr.2019.24.4.90

Helliwell, J. F., Huang, H., Grover, S., & Wang, S. (2018). Empirical linkages between good governance and national well-being. Journal of Comparative Economics, 46(4), 1332–1346. https://doi.org/10.1016/j.jce.2018.01.004

Ilyina, I. E., & Sergeeva, O. L. (2015). Methods of Assessing the Efficiency of Public Spending on Research and Development Design Work. Mediterranean Journal of Social Sciences, 6(4). https://doi.org/10.5901/mjss.2015.v6n4p250

Kaletnik, H., & Zdyrko, N. (2021). Public financial control in Ukraine: State, problems, prospects. Economic Annals-XXI, 187(1–2), 163–176. https://doi.org/10.21003/EA.V187-16

Kong, D., Tao, Y., & Wang, Y. (2020). China’s anti-corruption campaign and firm productivity: Evidence from a quasi-natural experiment. China Economic Review, 63, 101535. https://doi.org/10.1016/j.chieco.2020.101535

Kyriakopoulos, D., Yfantopoulos, J., & Stamatopoulos, T. (2024). Financial Fragility and Public Social Spending: Unraveling the Endogenous Nexus. Journal of Risk and Financial Management, 17(6), 235. https://doi.org/10.3390/jrfm17060235

Makin, A. J. (2013). The policy (in)effectiveness of government spending in a dependent economy. Journal of Economic Policy Reform, 16(3), 287–301. https://doi.org/10.1080/17487870.2013.812937

Margono, H., Sharma, S. C., Sylwester, K., & Al-Qalawi, U. (2011). Technical efficiency and productivity analysis in Indonesian provincial economies. Applied Economics, 43(6), 663–672. https://doi.org/10.1080/00036840802599834

Martineau, N.-G., & Smith, G. W. (2015). Identifying fiscal policy (in)effectiveness from the differential counter-cyclicality of government spending in the interwar period. Canadian Journal of Economics, 48(4), 1291–1320. https://doi.org/10.1111/caje.12151

Matos, R., Ferreira, D., & Pedro, M. I. (2021). Economic Analysis of Portuguese Public Hospitals Through the Construction of Quality, Efficiency, Access, and Financial Related Composite Indicators. Social Indicators Research, 157(1), 361–392. https://doi.org/10.1007/s11205-021-02650-6

Mbanyele, W. (2019). Public expenditure and economic growth causal linkage: disaggregated empirical analysis for Zimbabwe. Asian Development Policy Review, 7(4), 239–252. https://doi.org/10.18488/journal.107.2019.74.239.252

Mihaliková, E., Taušová, M., & Čulková, K. (2022). Public Expenses and Investment in Environmental Protection and Its Impact on Waste Management. Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14095270

Mumuni, S., & Njong, A. M. (2023). Public sector spending, governance, and economic growth in Sdub-Saharan Africa. Journal of Economics and Management (Poland), 45(1), 147–181. https://doi.org/10.22367/jem.2023.45.08

Nakatani, R. (2023). Sovereign Debt Crisis and Fiscal Devolution. Journal of Risk and Financial Management, 17(1), 9. https://doi.org/10.3390/jrfm17010009

Narbón-Perpiñá, I., Balaguer-Coll, M., & Tortosa-Ausina, E. (2019). Evaluating local government performance in times of crisis. Local Government Studies, 45(1), 64–100. https://doi.org/10.1080/03003930.2018.1507908

Nimani, P., Maloku, A., & Avdija, S. (2023). The impact of the auditor general on public administration control. Corporate Law and Governance Review, 5(2 Special), 156–163. https://doi.org/10.22495/clgrv5i2sip2

Noja, G. G., Cristea, M., Thalassinos, E., & Kadłubek, M. (2021). Interlinkages between Government Resources Management, Environmental Support, and Good Public Governance. Advanced Insights from the European Union. Resources, 10(5), 41. https://doi.org/10.3390/resources10050041

Nunez, N. A., & Gatica, G. (2022). Applying Profit-driven Metrics in Predictive Models: A Case Study of the Optimization of Public Funds in Peru. Journal of System and Management Sciences, 12(2), 52–65. https://doi.org/10.33168/JSMS.2022.0203

Pal, S., & Ghosh, S. (2012). Poverty, elite heterogeneity, and the allocation of public spending: Panel evidence from the Indian States. Review of Income and Wealth, 58(1), 51–78. https://doi.org/10.1111/j.1475-4991.2011.00479.x

Půček, M., Plaček, M., & Ochrana, F. (2016). Do the data on municipal expenditures in the Czech Republic imply incorrectness in their management? E a M: Ekonomie a Management, 19(4), 89–103. https://doi.org/10.15240/tul/001/2016-4-007

Qazi, M. A., & Ammad, S. (2021). Public investment efficiency and sectoral economic growth in Pakistan. Development Policy Review, 39(3), 450–470. https://doi.org/10.1111/dpr.12493

Salvador, M., & Sancho, D. (2021). The Role of Local Government in the Drive for Sustainable Development Public Policies. An Analytical Framework Based on Institutional Capacities. Sustainability, 13(11), 5978. https://doi.org/10.3390/su13115978

Sánchez Casanova, F. S. (2021). Implementación de ITIL versión 3 en las organizaciones: Razones del éxito y fracaso. Revista Científica de Sistemas e Informática, 1(2), 54–66. https://doi.org/10.51252/rcsi.v1i2.191

Sari, A. R. (2023). The Impact of Good Governance on the Quality of Public Management Decision Making. Journal of Contemporary Administration and Management (ADMAN), 1(2), 39–46. https://doi.org/10.61100/adman.v1i2.21

Shi, J., Dai, X., Duan, K., & Li, J. (2023). Exploring the performances and determinants of public service provision in 35 major cities in China from the perspectives of efficiency and effectiveness. Socio-Economic Planning Sciences, 85, 101441. https://doi.org/10.1016/j.seps.2022.101441

Sotiroski, K., Péter, K., Marcikić, H., Sedlak, O., Lakić, V., & Radovanov, B. (2023). Assessing sustainable economic development efficiency: A DEA approach. Strategic Management, 00, 43–43. https://doi.org/10.5937/StraMan2300039S

Taytak, M., & Aydin, M. (2020). Efficiency in Internal Auditing: A Study of Turkish Public Administration. Sosyoekonomi, 28(45), 207–224. https://doi.org/10.17233/sosyoekonomi.2020.03.12

Titl, V., & De Witte, K. (2022). How politics influence public good provision. Socio-Economic Planning Sciences, 81. https://doi.org/10.1016/j.seps.2020.101000

Troisi, R., Nese, A., Blanco-Gregory, R., & Giovanniello, M. A. (2023). The Effects of Corruption and Innovation on Sustainability: A Firm-Level Analysis. Sustainability, 15(3), 1848. https://doi.org/10.3390/su15031848

Tu, B., Lin, Y.-X., & Zhang, Y.-M. (2018). Efficiency evaluation and influencing factors analysis of governmental expenditure on preschool education. Eurasia Journal of Mathematics, Science and Technology Education, 14(6), 2533–2543. https://doi.org/10.29333/ejmste/89775

Uquillas Granizo, G. G., Mostacero, S. J., & Puente Riofrío, M. I. (2024). Exploring the Competencies, Phases and Dimensions of Municipal Administrative Management towards Sustainability: A Systematic Review. Sustainability, 16(14), 5991. https://doi.org/10.3390/su16145991

Volden, G. H., & Welde, M. (2022). Public project success? Measuring the nuances of success through ex post evaluation. International Journal of Project Management, 40(6), 703–714. https://doi.org/10.1016/j.ijproman.2022.06.006




Licencia de Creative Commons
Esta obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional. 

 Revista indizada en: Scopus, Web of Science (Emerging Sources Citation Index), DIALNET, EBSCO (Academic Search Complete, 
Academic Search Premier, Academic Search Ultimate, Fuente Académica Plus), PROQUEST (Library and Information Science
Abstracts, Library Science), REDIB, CLASE, BIBLAT, INFOBILA, Ulrichs Web, Latindex, DOAJ, Index Copernicus, JournalsTOC,
ERIH Plus, E-LIS, MIAR, e-Libros, BASE,
Google Scholar, y otros.

                           Redes Sociales
 
              
  
Indicadores de impacto según Google Scholar:
Índice h: 8; Índice i10: 3
Revista certificada por el CITMA

 
           Revista. Bibliotecas. Anales de investigación by Biblioteca Nacional de Cuba José Martí is licensed under aCreative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional License.  

Creado a partir de la obra en anales.bnjm.cu

 ISSN: 0006-176X, EISSN: 1683-8947
                               Licencia de Creative Commons