Financial crimes in public administration and the impact on the efficiency of budget expenditures: Legal-economic analysis

Financial crimes in public administration represent one of the most significant challenges to fiscal sustainability and the effective implementation of public policies. This study examines the relationship between criminal law and public finance, with particular emphasis on the impact of corruption, abuse of office, and financial fraud on the efficiency of public expenditure. Unlike traditional approaches that address these issues separately, this article adopts an integrated legal-economic perspective. The research methodology combines a comparative analysis of criminal and fiscal legal frameworks with the interpretation of data and reports from international organizations. The findings indicate that financial crimes not only increase public expenditures but also distort the allocation of financial resources, resulting in inefficient investments and a decline in the quality of public services. Furthermore, the study demonstrates that inadequate institutional coordination and weaknesses in oversight and control mechanisms create favorable conditions for misconduct and abuse. The article concludes by recommending reforms aimed at strengthening fiscal transparency, enhancing accountability, and aligning domestic criminal legislation with international standards and best practices.