Struktura wydatków publicznych a poziom dobrobytu w wybranych krajach
Structure of public expenditure and quality of life in selected countries

Summary/Abstract: Goal – The aim of the study is to distinguish fiscal models based on the structure of publicexpenditure and compare them in terms of the level of socio-economic quality of life.Research methodology – Based on the main concepts of quality of life, four categories of publicexpenditure were selected, which were then used to classify fiscal models by cluster agglomerationanalysis on a group of 26 OECD countries. A Quality of Life Index, based on the construction ofa measure of social and economic development of HDI, was applied to the comparative analysis of themodels.Score – In the structure of public expenditure, four basic expenditure categories were identified:classic, supporting the economy, investments in human capital and social protection. Based on them,five fiscal models were identified. The fiscal model of the highest level of the Quality of Life Index,selected in the course of the comparative analysis, is based on the dominating share of socialexpenditures and the minimal importance of classical expenditures and supporting the economy.Models characterized by a high share of these categories of expenditures have achieved by the lowestlevel of the Quality of Life Index.

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