Priority of Public Spending: Between Rights and Foreign Debt

This study focused on analyzing public expenditure and its components using a systemic approach, aiming to understand the interdependencies between the different factors that affect external debt and public spending. The results revealed that there was a significant collection of tax revenues in the country throughout the examined years. However, it was observed that a large portion of the expenditures were allocated to the national treasury and debt repayment, rather than guaranteeing rights and benefits to the population. This indicates the need to improve resource allocation and establish appropriate priorities that reflect the country's commitment to protecting citizens' rights. The use of fuzzy cognitive maps allowed for the visualization and understanding of the relationships between concepts such as public expenditure, external debt, tax culture, strengthening the tax system, and national development. These relationships highlighted the importance of strengthening the tax system and promoting a solid tax culture to reduce dependence on external debt and enhance economic and social development.