No, it can't. Your submission is not a complete sentence. It is a dependent clause.
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Persian LearnerWith regard toAs a percentage of the government’s budget, spending on education also increased each year, from 17.6% to 18% and then to 18.2%.
teechrWith regard to As a percentage of the government’s budgetWhat does As mean here? I don't know how to use it when needed.
Persian LearnerWhat does "as" mean here? I don't know how to use it like that.It's a preposition; it is used to describe the purpose/role of something/someone.when needed.
Persian LearnerIs the above sentence OK?Yes, it is.
Persian LearnerIf so, what's the pointIt's a matter of choice. You can put it at the start, in the middle (before "from"), or at the end. However, in long sentences, the positoof putting the prepositional phrase at the beginning of the sentence?