Пинская М.Р., Иванов А. Администрирование налогообложения добавленной стоимости в евразийском пространстве: компаративный анализ

Abstract

Public expenditures on physical culture and sport are the important investments in human development and improving the quality of life of the population. The approaches to the definition of budget expenditures’ efficiency, the problems in the evaluation of the of budget expenditures’ efficiency on physical culture and sports in the implementation of project management’s principles are researched in this article. The authors propose the approaches to the evaluating of economic efficiency of expenditures on physical culture and sport and their social and economic effect, based on the using of indicators to assess the effectiveness of budget expenditures on sport.