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12.2% 169000 185M TOP 1% 154 6200

Nguyễn Gia Hào

Academic year: 2023

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In an administrative sense, social policy arose after the Second World War together with the concept of the welfare state. The welfare state is expressed as the deepening and expansion of the classic protection state [25].


The countries' competitiveness in the international arena has declined due to the increase in expenditure by the welfare state to ensure social security. With the shrinking of the welfare state, the provision of social services has also changed.

Future of the welfare state and social policy

According to Pierson, globalization alone is not the reason for the reduction of the power of welfare states. Furthermore, the legitimacy of the welfare state has been questioned by both The New Right and The New Left.


The competitive power of the welfare state has declined due to the increase in expenditure made to ensure social welfare. In fact, when we look at the practices of the welfare states in the world, it is possible to say that the effects of the crisis differ according to the level of development and welfare.

TOP 1%

Definition of public debts

Public lending policies around the world experienced a turning point in particular with the First World War and the Great Depression (1930s). In the process that began with this proposal, public borrowing became an indispensable source of financing for the states.

Classification of public debts

Voluntary debt refers to the debt that is lent to the government at its own will and desire. Compulsory debt refers to the debt that is lent by forcing to take bonds issued by the government.

Effects of public debts

This situation causes inflation, as it raises the general level of prices due to the operation of various mechanisms. This situation causes a worsening of income distribution, to the detriment of the middle and low income groups. The social impact of public borrowing is also shown by the impact of public debts on income distribution.

If the government transfers to the budget deficit or the consumption of resources raised by domestic borrowing, it will reduce the amount of private sector investment affecting the total volume of private sector savings.

Current reflections of public debts

In the process of globalization, when we analyze the total external debt of developing countries, we can see it as a noticeable increase in short-term external debts and external debts of the private sector. In the end, short-term private sector debt turned into long-term public debt through consolidation. From the borrowing of the king who represented the state in the thirteenth century to the current debt crises, public borrowing has served various purposes in this process.

In this section, which focuses on the political, economic and social consequences and current reflections of borrowing in the context of sovereign debt theory, the transformation in the external debt structure in the process of globalization is highlighted.


This study aims to evaluate the contribution of new budget approaches classified as (i) environment-friendly budget approach, (ii) citizen-centered budget approach, (iii) citizens' budget approach, (iv) participatory budget approach and (v) gender-responsive budgeting approach, to the implementation of the contemporary budget system. From this point of view, the common and most significant merit of the new budget approaches is that they serve to ensure accountability to external economic and social impacts created with the public budget, not only for citizens who actively participate in the financing of public activities, but also for those who benefit from the services provided in this way. The conventional budgetary system was adopted and followed throughout this period, in accordance with the then-preeminent concept of a neutral, impartial state that is exclusively responsible for providing the full range of goods and services for the public domain served [5].

From this period, the new modern budget systems include the performance budget system, the program budget system, the planning-programming-budget system, the zero-based budget system and.

Change in budgetary systems and transformation in the conception of performance

After the economic depression of 1929, the introduction of the theory and concept of the functional state, and with it the constant cutting of resources with ever-increasing expenditures, led to the fact that the budget became a traditional instrument of management, which the practice became accustomed to especially after the 1950s. 20. While "economics" focuses on the cost of inputs as an aspect of performance that helps in the selection of the most optimal input components, "efficiency" derives from the relationship between the product (output) of the production process and the resources (input), intended for the realization of the output. However, the degree of achievement of the intended result with the concept of efficiency does not take into account the externalizing effects of the results provided by the public.

For this reason, there is a need to expand the meaning and conceptual coverage of performance to cover, in addition to thrift, productivity and efficiency, budget-driven externalities such as gender integration, sustainability and participation, as accommodated by the concept of efficiency, to cause a comprehensive and homogeneous perception of the term.

Theoretical background

These basic arrangements are meaningful because they guide the government's ongoing activities. The intentions of the public sector are the objectives of its activities as they are clearly communicated to the general public. However, the outcome vector does not consist of the numerical sum of the output vector.

In relation to the five vectors, productivity is the ratio of inputs to outputs, or inputs to activities, while efficiency in the public sector shows the relationship between inputs and the welfare state vector.

New approaches in budgeting

  • Environmentally sensitive budgeting approaches
  • Citizen-centred budget
  • Citizen’s budget
  • Participatory budgeting
  • Gender-responsive budgeting

In other words, a citizen's budget version of the draft budget should have been published on the same day that the draft itself is published. Likewise, the citizen's budget version of the appropriations act should be produced as soon as possible after the budget is approved by the legislature. The general context of the civic budget to be prepared in accordance with the above principles should be drawn up in five parts.

Decision making involves (i) a vote on projects to be selected and (ii) approval of the projects so selected.


Allied to decentralization, it benefits the territorial community of administrative autonomy. The following section will illustrate the relationship of decentralized territorial communities in the implementation of public policies in Cameroon. The 2004 reforms applicable to commons specify the mission of commons in the decentralization process.

Ensure drinking water supply in areas not covered by the public network for the distribution of the water. It remains only to examine the effectiveness of the resources of those communities for the implementation of public policies. The normative resources are the basis of the administrative autonomy devolved by the legislature to territorial communities.

What constitutes the public sector and the public entities: defining boundaries

After addressing the question of the historical development and territorial distribution of the emergence of public companies in Italy, we will discuss aspects of the legal framework of the subject of the study. In the next chapter, we analyze the content of the reform of public companies, drawing attention to reference standards and important innovations regarding the coverage of company losses. Because the new vision of public administration is the result of the process of introducing NPM principles [7-9].

The regime around it is a complex of public service domains that rests on the perceived nature of services.

Public companies in Italy: evolutionary profiles

The main question concerns the nature of public services and is widely used by the public services to be provided, that is, the limit of public services is not fixed but varies from country to country. In the same perspective of the development of the group of public subjects, the law on parastato (L.70/1975) continued the work of transformation through an uncontrolled proliferation of necessary public bodies, qualified as parastatals. Plurality of public bodies (ie organizations differentiated from public authorities in the narrow sense and endowed with their own legal personality, but linked to them through more or less intense organizational ties).

Figures 1 and 2 present a quantitative analysis of public investee companies in Italy, illustrating the public companies currently controlled by the Ministry of Economy and Finance and the number of public companies established between 1990 and 2015.

Legal profiles and disciplinary aspects of public enterprises

The financial statements effective since 2018, for each of the three parameters (total assets, net assets and total income), are less than 3% compared to the parent company's economic and financial position. Therefore, for the purposes of exclusion for irrelevance, from the financial year 2018, the sum of the percentages of the financial statements. In the case of direct transfer, the shareholding of less than 1% of the capital of the company invested in is considered irrelevant and not subject to consolidation.

The purpose of the reform, as stated by the State Council in opinion no.

The reform of public enterprises as an instrument for rationalizing public spending in Italy

The proliferation of participating firms is now a phenomenon receiving attention from the Court, which has identified the critical profiles of the use of the corporate tool for the pursuit of the institutional goals of government agencies. Introductory provisions containing the indication of the purpose and scope of the TU, the formulation of definitions and the identification of the types of companies in which participation is permitted. Investments in companies other than those set up for the management of a service of general interest that have produced a negative result during four of the previous five years.

24 of the disciplinary decree regulates the procedure for the extraordinary compulsory review of investments held, directly or indirectly, by public authorities, for the sale or rationalization of certain types of companies.

The accounting tools for covering losses of public companies

The obligation to set up the fixed fund for the losses of the participating bodies concerns all local public administrations that are included in the ISTAT list referred to in Article 1, paragraph 3, in Act 196/09. In these cases, the part to be allocated in the 2015 accounts of the participating entity is equal to 25% of the negative result achieved by the body in the previous year. Only if the financial intervention is compatible with the provisions of Community law on state aid.

Local administrations will be able to intervene for losses only against the companies responsible for performing the service of general economic interest.


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