Efficiency of public spending on education.
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The aim of the article is to describe the indicators determining the efficiency of public spending on education, to identify problems related to the evaluation of efficiency, to compare education funding in the European Union countries, to characterise public spending on education in Latvia as well as to provide suggestions for further improvement of efficiency. It is concluded that there are a number of indicators characterising the efficiency of education financing, but there is no unified approach to their evaluation, and it should be taken into account that efficiency indicators are continuously influenced by environmental factors. The author points out that financing amount per one learner in different types of education allows assessing the efficiency of public spending. It is proposed to pay special attention to the issue of special education financing in Latvia, by evaluating possibilities to improve the financing principles of special education and increasing its efficiency.
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