The largest amounts of compensation of employees were assigned to 'education', followed by 'health' and ' general public services'.

When it comes to government spending, all parts of education are not treated equally, new research shows. The next most important functions in terms of government expenditure were ‘health’ and ‘general public services’, amounting to EUR 944 billion or 7.0 % of GDP and EUR 814 billion or 6.0 % of GDP respectively in the EU-27 in 2018. The provision of COFOG level II data has become compulsory with the introduction of ESA 2010.

Table 1100 provides information about expenditure of the general government sector divided into main COFOG functions and ESA 2010 categories.

P.2, 'intermediate consumption': the purchase of goods and services by government; P.5, 'gross capital formation' consists of: (a) gross fixed capital formation (P.51g); (b) changes in inventories (P.52); (c) acquisitions less disposals of valuables (P.53); where.

17 (2001) 794] and lower government spending on education and health care [J. Publ. Between 2016 and 2018, social protection expenditure decreased from 19.7 % of GDP in 2016 to 19.2 % of GDP in 2018 - it is thus the biggest driver of the decrease in total expenditure.

In recent years, one-off expenditure to support financial institutions has been decreasing. In general, the amount of expenditure recorded in satellite accounts is expected to exceed the expenditure recorded under the respective COFOG division. Capital investments made up around 6 % of general government total expenditure in the EU-27 in 2018. In 2018, EU-27 general government expenditure stood at 46.7 % of GDP, remained unchanged as compared to 2017. General government expenditure in the EU remained stable at 46.7 % of GDP between 2017 and 2018. Further information is available in the Eurostat Manual on sources and methods for the compilation of COFOG Statistics.

Relatively stable shares of total expenditure over 2001-2018 are noted for 'public order and safety', 'economic affairs' (although a peak is noted in 2010 due to the high level of capital transfers to support financial institutions at the height of the financial crisis), 'environmental protection' and 'recreation, culture and religion'. 69 (1998) 263]. Classification of functional expenditure of government. The figures at EU level mask disparate situations in the Member States. Eurostat collects data on general government expenditure by economic function according to the international Classification of the Functions of Government (COFOG) in the framework of the European System of National Accounts (ESA2010).

In terms of the share of total expenditure, the share of 'social protection' expenditure reached a low point in 2008 (38.4 % of total expenditure), thereafter increasing to 41.7 % of total expenditure in 2016.

It increased from 45.6 % of GDP in 2007 to 50.6 % in 2009, which was partially due to a lower GDP.

The Classification of the Functions of Government (COFOG) classifies government expenditure into ten main categories (divisions known as the 'COFOG I level' breakdown): general public services; defence; public order and safety; economic affairs; environmental protection; housing and community affairs; health; recreation, culture and religion; education; social protection. Click on the image for an interactive view of the data. In 2018, government social protection expenditure in the EU-27 amounted to EUR 2591 billion and was equivalent to 19.2 % of GDP (see Table 1), down from 19.4 % of GDP in 2017. The functions ‘public order and safety’ (1.7% of GDP), ‘defence’ (1.2% of GDP), ‘recreation, culture and religion’ (1.1 % of GDP), ‘environmental protection’ (0.8 % of GDP) and ‘housing and community amenities’ (0.6% of GDP) had more limited weights at EU level in 2018. Spending for discretionary programs is decided in the annual appropriations process.

The effectiveness of government spending on education and health care in developing and transition economies. In the ESA 2010 system, recording is in principle on an accrual basis, that is, when ‘economic value is created, transformed or extinguished, or when claims and obligations arise, are transformed or are cancelled. At various community dialogues conducted each year, healthcare and education were frequently brought up by residents.

Some of the functions have a natural tendency to be counter-cyclical, even without a change in policy. Other current expenditure includes D.29, D.5 and D.8. General government expenditure by function, Evolution of general government total expenditure by function, Composition of general government total expenditure by function, Classification of the Functions of Government - COFOG). An analysis by ESA transaction allows for an analysis of how government spent money.

‘Education’ (EUR 624 billion or 4.6 % of GDP) and ‘economic affairs’ (EUR 591 billion or 4.4 % of GDP) followed.

Expenditure by private companies on the work-based training of apprentices and students is also taken into account, together with spending on research and development by educational institutions. Administrative expenditure data is additionally collected in so-called satellite accounts.

Spending on tertiary education is defined as the total expenditure on the highest level of education, covering private expenditure on schools, universities, and other private institutions delivering or supporting educational services. European System of National Accounts (ESA2010). ScienceDirect ® is a registered trademark of Elsevier B.V. ScienceDirect ® is a registered trademark of Elsevier B.V. This article is part of an online publication Government expenditure by function. EU-27 general government expenditure stood at 46.7 % of EU GDP in 2018 and remained unchanged as compared to 2017.

In 2017 and 2018, the share decreased to 41.5 % and 41.2 % of total expenditure respectively. General government expenditure amounted to 46.7 % of EU GDP in 2018 and remained unchanged as compared to 2017, using the latest available aggregated data. Between 2007 and 2009, expenditure on unemployment in the EU increased from 1.5 % of GDP to 1.9 %, decreasing ever since to stand at 1.3 % of GDP in 2018.

At this level, the contribution to the costs of education by individuals and other private entities is more and more considered an effective way to ensure funding is available to students regardless of their economic backgrounds. Public spending on education … The share of social protection expenditure in total expenditure decreased from 41.5 % of total expenditure in 2017 to 41.2 % of total expenditure in 2018. Important amounts were assigned to the functions 'health', 'general public services and economic affairs'. The main reference years used in this publication are 2018 as the latest year available and 2001 as the first year for which complete data on expenditure by function are available at EU-27 level.

J. Polit. Intermediate consumption made up nearly 12 % of government expenditure in the EU-27 in 2018.

P.51g, 'gross fixed capital formation': consists of acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units.

2) Secondary exclude Independent Schools. The education regressions are robust to different specifications, but the relationship between health care spending and mortality rates is weaker.

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