Abstract [eng] |
This Master’s thesis systemises the principles of budget formation, structure and classification of expenses presented by various Lithuanian and foreign authors. It also generalises the peculiarities of the country’s expenses policy, discusses the reasons of the increase of expenses and their effect on the economy. This thesis analyses the changes of the size and structure of expenses of the budget of the Republic of Lithuania during the period 2000–2009, and generalizes the reasons for their variation. The practical part presents the evaluation of the expenditure on ratio to GDP and a detailed analysis of the distribution of the budged of the Republic of Lithuania expenses according to their functions; it also introduces a correlation study of economic indicators. This thesis investigates the basic reasons that determined the changes in expenses of the budget of the Republic of Lithuania. Having made statistical calculations, a potential forecast of the country’s expenses is given and is, then, compared to the plan for the year 2010, announced by the Ministry of Finance. |