The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-te...

conclusions reduction of surplus production factors through comprehensive planning based on the results of the data envelopment analysis can play a major role in cost reduction of hospitals and health sectors. in hospitals with a technical efficiency score of less than one, the original and projected values of inputs were different; resulting in a surplus. hence, these hospitals should reduce t...

How should an organization’s center allocate resources units under its control which are better informed? Even with conscientious productivity reviews, important information will remain asymmetrically held. If units value their own expenditures more than those of their peers, they will seek excess budgets and expenditures. Fortunately, budget authorities can infer productivities from units’ exp...

Debbie Budlender: Debbie Budlender is a principal researcher for the Community Agency for Social Enquiry (CASE), Cape Town, South Africa. A founding member of the South African Women's Budget Initiative, she is the leading international adviser on gender responsive budget (GRB) initiatives, having worked in Africa, Asia, the Caribbean, Europe and the Americas. She has also written extensively o...