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Strategic planning of the budget in the Republic of Moldova in the context of European integration


Author: Covalschi Tatiana
Degree:doctor of economics
Speciality: 08.00.10 - Finance; Monetary Economics; Credit
Year:2018
Scientific adviser: Iulian Glavan
doctor, Nicolae Testemitanu State University of Medicine and Pharmacy of the Republic of Moldova
Institution: Moldova State University

Status

The thesis was presented on the 23 August, 2018
Approved by NCAA on the 23 November, 2018

Abstract

Adobe PDF document – 0.83 Mb / in romanian

Thesis

CZU 336.144.2(478):339.923

Adobe PDF document 4.16 Mb / in romanian
232 pages

Keywords

public finance management, medium-term budgetary framework, public spending, performance-based budgeting, budget performance, performance indicators, European integration

Summary

The doctoral thesis was elaborated at the Finance and Banking Department, MSU and includes the introduction, 3 chapters, general conclusions and recommendations, bibliography of 204 titles, 23 annexes, 134 pages of basic text, 67 tables, 41 figures and 19 formulas. Research is reflected in 15 scientific publications.

The field of study is public finance.

The purpose consists in identifying the possibilities of optimizing the strategic budget planning for the consolidation of the public finances management in the Republic of Moldova.

Objectives of the thesis: investigating the theoretical foundations and the genesis of the concept of strategic budget planning; researching the impact of the strategic budget reform on the performance of public sector management at a national and an international level; studying and generalizing international and European experience and practice in the field of strategic budget planning to identify best practices on strategic budget planning that could be implemented in the Republic of Moldova; identifying indicators and analyzing the sustainability of public finances in the Republic of Moldova based on them, in order to estimate the discretionary nature of current fiscal policies; identification, systematization and argumentation of the influence factors on the sustainability of public finances in the Republic of Moldova in order to develop recommendations that can help to reduce the identified risks; studing the opportunity to continue the reform of strategic planning in the Republic of Moldova in the context of closer relations between the Republic of Moldova and the European Union.

Scientific novelty and originality consists in: developing the concept of „strategic budget planning” based on the study of the concept's genesis, the analysis of the theoretical researches and the existing practices in the field; creating the algorithm for evaluating the performance of the public sector in the Republic of Moldova for identifying and monitoring the impact of the strategic budget planning reform; the formulation of scientific evidence regarding the implementation of the European Commission method for estimating the structural deficit of the national public budget in the Republic of Moldova; adapting national practice in the strategic planning of the budget to European practices; demonstrating the need to assess the sustainability of public finances in the Republic of Moldova on the basis of European fiscal rules; justifying the need to establish an Independent Fiscal Council for the accountability of the parties involved in the strategic planning of the public budget in the Republic of Moldova.

The important scientific problem solved consists in the scientific and methodological substantiation of the strategic planning of the budget in the Republic of Moldova which led to the elaboration of recommendations for optimization of this process, proposed for the application by the practitioners in the field of public finance management in order to bring national practice closer to good European practices in this field.

The theoretical significance and the applicative value of the thesis consist in: describing the essence and genesis of the contemporary concept of strategic public budget planning; enhancing theoretical visions of medium-term budget planning, program budgeting and performance budgeting, sustainability of public finances; the use of research results to improve the budgetary planning reform, including: by following the impact of the reform based on the algorithm used by the author, the application in the practice of the Republic of Moldova of good European practices in the area of fiscal administration identified and analyzed by the author, much more rigid fiscal budgets, periodic calculation and monitoring of public finance sustainability indicators, including the structural deficit, proposals for consolidation of the MTBF document and process, proposal of a functioning model of an Independent Fiscal Council.

Implementation of scientific results. The most important research results were accepted for implementation within the Ministry of Finance of the Republic of Moldova and Moldova State University.