Abstract:

Public expenditure has an important role in the development of a country. According to the World Bank "public spending has a critical role and influence in development. Through spending, governments preserve identity and national promotion, supply infrastructure for development, influence both the course of economic growth and distribution of its benefits, and provide basic social services to meet the needs of the population". This paper presents the structure of public expenditure in Romania and European Union during 2000-2012. For a more detailed analysis, the structure was presented in economic and functional classification and also was presented a statistical description of the two data series.