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1
Krupnikov, Yanna y Charles Shipan. "Measuring Gubernatorial Budgetary Power". State Politics & Policy Quarterly 12, n.º 4 (13 de noviembre de 2012): 438–55. http://dx.doi.org/10.1177/1532440012453591.
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Farmer, Richard D. "Budgetary Consequences of Selling Federal Power Assets". Public Budgeting Finance 18, n.º 1 (marzo de 1998): 78–93. http://dx.doi.org/10.1111/1540-5850.01123.
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Covaleski, Mark A. y Mark W. Dirsmith. "The budgetary process of power and politics". Accounting, Organizations and Society 11, n.º 3 (enero de 1986): 193–214. http://dx.doi.org/10.1016/0361-3682(86)90021-8.
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Puspita, Lisa Martiah Nila, Rifaatul Khoiriyah y Lukluk Fuada. "Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas". Jurnal Dinamika Akuntansi dan Bisnis 3, n.º 1 (24 de julio de 2016): 46–56. http://dx.doi.org/10.24815/jdab.v3i1.4396.
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The study aimed to investigate individual values that involved in planning activities. This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour. To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study.
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Mkasiwa, Tausi Ally. "Reforms and budgetary oversight roles in Tanzania". Journal of Public Budgeting, Accounting & Financial Management 32, n.º 1 (24 de diciembre de 2019): 1–25. http://dx.doi.org/10.1108/jpbafm-12-2018-0155.
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Purpose The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles. Design/methodology/approach The paper employed analytical concepts explained in the contextual framework proposed by Alsharari et al. (2015) to explore changes in budgetary oversight roles after the implementation of the reforms. Interviews, video clips and document review were employed in the data collection. Data were analyzed using the thematic approach. Findings The values of the new Budget Act and the new budget cycle were in conflict with the prevailing institutions, political and power aspects. The MPs modified a few provisions in the new Budget Act and in the new budget cycle. Legitimating budgetary oversight roles as a result of institutional pressure emerged but stopped. Although there was a change in MPs formal powers and MPs involvement in budgetary oversight, there was stability as the change was ineffective. Research limitations/implications The paper only extracted relevant aspects of the contextual framework, which were sufficient to achieve the objective of the paper. Moreover, the study was conducted only a few years after the implementation of the reforms. Therefore, it might be too early to reach conclusions. Yet, the paper serves as the basis for further studies investigating changes in budgetary oversight roles after the implementation of the reforms. Practical implications In order for the parliament to hold the government accountable to the electorate, there is a need for reforming the nature of the government system, improving MPs capacity, harmonizing Budget Act with prevailing constitution and demonstrating the political will to use MPs’ formal powers. The findings suggest that effective change in budgetary oversight by focusing on formal institutions only is unlikely. Originality/value This paper provides a more robust explanation on how the integration of institutional, political and power aspects shape budgetary oversight roles in parliaments. It is the first paper to explore accounting change using the contextual theoretical framework in an organization of a parliamentary nature. The paper responds to Kim’s (2018) call for conducting case studies to explore changes in budgetary oversight roles by investigating potential attributes of institutions when operating in practice.
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Pronina, L. I., A. N. Beloborodov y A. A. Gorodnichenko. "INTER-BUDGETARY REGULATION IN THE CONTEXT OF THE CREATION OF A UNIFIED SYSTEM OF PUBLIC POWER IN RUSSIA". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/1, n.º 129 (2022): 73–89. http://dx.doi.org/10.36871/ek.up.p.r.2022.09.01.008.
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The relevance of the study is due to the need to improve the efficiency of inter-budgetary regulation in Russia. The article is aimed at identifying the effectiveness of the use of both individual mechanisms and instruments of inter-budgetary regulation, and their combination to achieve optimization of their operation in Russia. The dependence of the development of inter-budgetary regulation on changes in the system of public power in the direction of strengthening its unity is studied. Leading in the study of this problem are the methods of correlation and indicative planning, which allow to comprehensively consider the model of inter-budgetary regulation in Russia and abroad.
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Ma, Jun y Muhua Lin. "“The Power of the Purse” of Local People's Congresses in China: Controllable Contestation under Bureaucratic Negotiation". China Quarterly 223 (11 de agosto de 2015): 680–701. http://dx.doi.org/10.1017/s0305741015000867.
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AbstractSince the 1999 budget reform, and for the first time in China, local people's congresses (LPCs) have begun to exert “the power of the purse.” Based on our fieldwork and survey, we argue that while LPCs have strengthened their budgetary oversight since the reform, they continue to employ a strategy of “embeddedness.” Although certain LPCs have become more contentious, they tend to veil contestations in bureaucratic negotiation in order to avoid uncontrollable budgetary conflicts. The strategy adopted by LPCs in budgetary oversight provides a case for examining the recent debate over the behaviour patterns of LPCs in legislative oversight.
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Jimenez, Benedict S. "Power to the People? The Initiative Process and Fiscal Discipline in City Governments". Urban Affairs Review 55, n.º 5 (16 de febrero de 2018): 1280–311. http://dx.doi.org/10.1177/1078087418756534.
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Does giving citizens the power to decide budget policies improve fiscal discipline in the local public sector? This study examines the effects of local initiatives on city budgetary solvency or the ability of city governments to generate revenues to meet their service and financial obligations in a fiscal year. Budgetary imbalance in the public sector has been blamed on self-interested bureaucrats and elected officials who desire budgets that are higher than that preferred by the median voter. The initiative gives citizens the power to directly decide budget issues. Research shows that voters are more fiscally conservative than government officials, which suggests that fiscal discipline will improve if citizens exercise greater control over budgeting. Using data from audited financial reports for midsized and large cities from 2006 to 2012, the empirical analysis indicates that initiative cities have weaker budgetary solvency compared with noninitiative cities.
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Cusack, Thomas R. "Contention and Compromise: a Comparative Analysis of Budgetary Politics". Journal of Public Policy 5, n.º 4 (octubre de 1985): 497–519. http://dx.doi.org/10.1017/s0143814x00003299.
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ABSTRACTThis paper attempts to place the role of defense spending within the overall context of the budgetary process. Using an extended version of the ‘Competing Aspirations Level Model’ based on the behavioral theory of decision-making, major budgetary aggregates, total spending, defense spending, exhaustive civilian expenditures, and capital outlays, are modelled as outcomes of independently generated aspirations, based on parochial organizational and environmental influences, and a reconciliation process reflecting the bargaining power of budgetary agents. An empirical assessment of the model's performance is conducted using the experience of thirteen national governments, including seven western industrialized states and six developing states. The results of this statistical analysis suggest that the model provides a useful basis for understanding and comparing budgetary processes and outcomes.
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SATURNO, JAMES V. "Congress and the Establishment of a National Budget System in the United States during the Progressive Era". Journal of Policy History 35, n.º 2 (1 de marzo de 2023): 281–306. http://dx.doi.org/10.1017/s089803062200029x.
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AbstractIn order to establish a new national budget system during the Progressive Era, Congress had to overcome an earlier convention in which it used detailed appropriations in an attempt to control the budgetary actions of federal agencies and the president served no formal role. Incremental changes to strengthen congressional budgetary controls proved inadequate but provided reformers with an opportunity to supplant the existing orthodoxy, resulting in the Budget and Accounting Act of 1921. Although most studies have focused on the Act in terms of its effects on presidential power and presidential/congressional relations, this study focuses on congressional actions and debates to show how reform was rooted in long-standing congressional concerns about the need to control agency budgetary actions and was understood at the time as a culmination of those efforts, not simply as a case of Congress enhancing presidential power at its own expense.
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Ahafoshyna, Maryna Petrivna. "EUROPEAN EXPERIENCE IN REGULATING INTER-BUDGETARY RELATIONS AND THE POSSIBILITY OF ITS IMPLEMENTATION IN UKRAINE". Scientific bulletin of Polissia, n.º 3(19) (2019): 84–90. http://dx.doi.org/10.25140/2410-9576-2019-3(19)-84-90.
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Urgency of the research. In the context of European integration, the modernization of the state, the formation of an effective and efficient system of public administration, capable of implementing systematic and consistent solutions, acquire special importance. Target setting. Lack of a universal standard for streamlining inter-budgetary relations, which could be implemented in full and without changes for Ukraine. Based on this, it is important to consider the existing models of local self-government, the experience gained and the problematic issues of European states in this direction, in order to implement the best practices of inter-budgetary relations in Ukraine. Actual scientific researches and issues analysis. Theoretical and practical aspects of the functioning of inter-budgetary relations were studied by the following scientists: Butko М. P., Geiets V. М., Danylenko А. І., Danylyshyn B. М., Ilchuk V. P., Shkarlet S. М., Shults S. L., Kasych A. O., etc. Uninvestigated parts of general matters defining. The distribution of powers in inter-budgetary relations, the transfer of funds to the budgets of another level in Ukraine proved the suboptimal nature of the current model of transfers and necessitated a change in the mechanism of their provision to increase efficiency. The research objective. Research of the European experience of streamlining inter-budgetary relations and assessment of the possibility of its adaptation to the domestic practice of public administration The statement of basic materials. This article analyzes the current practice of organizing internal inter-budgetary financial relations, considers the basic concepts and models in developed foreign countries. Conclusions. It is analyzed that in a democratic society the territorial organization of power can be based only on the obligatory use of local self-government, proposals to improve inter-budgetary relations in Ukraine, based on European experience have been developed.
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Vatin, Nikolay Ivanovich, Darya Viktorovna Nemova, Darya Sergeevna Tarasova y Anastasiia Andreevna Staritcyna. "Increase of Energy Efficiency for Educational Institution Building". Advanced Materials Research 953-954 (junio de 2014): 854–70. http://dx.doi.org/10.4028/www.scientific.net/amr.953-954.854.
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The analysis of results of power inspections and search of possible solutions of energy saving and increase of power efficiency of budgetary organizations (kindergartens) taking into account feature of these objects and justification of their economic efficiency is given in article.
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Natalia, Isaeva. "The development of legol principles of financial activity of local self-government bodies in the conditions of decentralization of power in Ukraine". Yearly journal of scientific articles “Pravova derzhava”, n.º 31 (2020): 325–32. http://dx.doi.org/10.33663/0869-2491-2020-31-325-332.
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Introduction. The urgency of the problem of decentralization of power in Ukraine is caused by a number of legal, political and economic problems that need to be solved in the state in the current difficult conditions of its development. The heated discussions on changes to the legislation of Ukraine, including its Basic Law – the Constitution of Ukraine, primarily relate to the redistribution of powers between state authorities and local self-government bodies, determination and consolidation in the legislation of the optimal model of organization of power in Ukraine on the basis of its decentralization. The aim of the article. To analyze actual legal and theoretical problems of financial activity of local self-government bodies in the conditions of decentralization of power in Ukraine. Results. The article is devoted to the analysis of current legal and theoretical problems related to the process of decentralization of power in Ukraine. The peculiarities of legal regulation of financial activity of local self-government bodies, in particular the budgetary sphere, under conditions of decentralization of power are considered. The scientific analysis of some theoretical issues is carried out, the solution of which is connected with the improvement of the legislation of Ukraine, which regulates the specified sphere of relations. At the present stage, the legal regulation of the financial activity of local governments largely determines the effectiveness of their activity as a whole and the efficiency of the process of decentralization of power in Ukraine. And it must solve one of the main tasks – to ensure the optimal combination of the realization of the interests of the population of a particular territory and national interests. Decentralization of power, creation of united territorial communities relied on strengthening the financial base of local governments during 2014–2018. Therefore, it is extremely dangerous to reduce local budgets subsidies for 2020, as this will hinder budgetary decentralization in Ukraine. The process of budgetary decentralization should include the liberalization and improvement of intergovernmental budgetary relations, taking into account the quantitative and qualitative indicators of the respective territory. Therefore, it is necessary to pay attention to the terms “region” and “regional self-government”. Conclusions. Considering the term “region” as a complex structural entity, regional self-government can be considered as self-organization of citizens within a specific territorial sociality, economic structure with its characteristic functions. Equally important is ensuring a change in fiscal discipline in the context of strengthening the financial framework of local self-government in the process of decentralization of power. In today's context, the social focus of local budgets is also of particular importance. The role of reserve funds, which must necessarily be formed at the local level, to finance unforeseen measures, which must be secured at the legislative level, is growing.
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Motyl, Alexander J. y Donna Bahry. "Outside Moscow. Power, Politics, and Budgetary Policy in the Soviet Republics". Russian Review 48, n.º 4 (octubre de 1989): 435. http://dx.doi.org/10.2307/130408.
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Steunenberg, Bernard. "Referendum, Initiative, and Veto Power: Budgetary Decision Making in Local Government". Kyklos 45, n.º 4 (noviembre de 1992): 501–29. http://dx.doi.org/10.1111/j.1467-6435.1992.tb02757.x.
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Tanjaya, Erwin y Marini Purwanto. "PENGARUH OTORITAS PEMIMPIN DAN UNCERTAINTY ENVIRONTMENT TERHADAP BUDGETARY SLACK". Jurnal Ilmiah Mahasiswa Akuntansi 12, n.º 1 (junio de 2023): 28–40. http://dx.doi.org/10.33508/jima.v12i1.4759.
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Budgetary slack is the tendency of management to intentionally lower revenues or higher costs. Budget slack can cause losses for the company because the company's performance is less than optimal in determining the targets to be achieved. This action is influenced by various factors such as the authority of the leader and the uncertainty of the environment. This research is an experimental study to examine the influence of the leader's authority and uncertainty environment on the occurrence of budgetary slack. The object of this research is the undergraduate students majoring in Accounting at Widya Mandala Catholic University Surabaya as many as 64 participants, using a 2x2 experimental design. Participants were divided into 4 different cells which were given different treatments. The ANOVA test tool is used to test the results of the data that has been collected in order to test the predetermined hypothesis. Before carrying out the ANOVA test, a Levene test will be carried out to determine the level of homogeneity of the data that has been collected, if the data is not homogeneous then the data cannot be used to continue the test. The results of this test prove that leaders who use coercive power encourage subordinate behavior to do budgetary slack compared to leaders who use legitimate power. For environmental uncertainty variables, subordinates who are in low environmental uncertainty tend to do budgetary slack compared to subordinates who are in high environmental uncertainty.
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Miller, Karen. "“Air Power Is Peace Power” The Aircraft Industry's Campaign for Public and Political Support, 1943–1949". Business History Review 70, n.º 3 (1996): 297–327. http://dx.doi.org/10.2307/3117240.
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An analysis of the aircraft industry's public relations campaign suggests that individuals' thoughts and feelings about airplanes and atomic weapons, domestic politics, and international events had greater influence on public opinion and political action than the PR program. However, the industry's public relations program did bring together many groups interested in air power. By linking these groups and capitalizing on the domestic and international situation, the public relations firm Hill and Knowlton of New York helped to create a climate in which air power was an acceptable solution to national defense and budgetary problems.
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Sheng, Yumin. "The regional consequences of authoritarian power-sharing: Politburo representation and fiscal redistribution in China". Japanese Journal of Political Science 20, n.º 3 (21 de junio de 2019): 162–89. http://dx.doi.org/10.1017/s1468109919000069.
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AbstractMuch political economy research examines how higher-level political representation of the constituent jurisdictions affects resource redistribution among the lower-level units in democracies, but little work has probed the redistributive consequences of regional political representation under dictatorship. This study investigates the effect of membership for provincial officials in the Politburo of the single-ruling Chinese Communist Party (CCP) on fiscal resource flows between the central government and provincial governments in reform-era China. I find robust evidence that the provinces overseen by CCP Politburo members tended to remit more budgetary revenues to the center but did not receive larger central budgetary subsidies. This is consistent with a territorial logic of authoritarian power-sharing in single-party states, which suggests that the regionally selective presence at a collective ruling-party decision-making forum for subnational officials aims at tighter political control to help induce greater policy compliance from below.
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Melnychuk, Nataliia. "Scientific approach to assessing the effective management of budgetary funds". INNOVATIVE ECONOMY, n.º 1-2 (2020): 151–56. http://dx.doi.org/10.37332/2309-1533.2020.1-2.22.
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Purpose. The aim of the study theoretical foundations of public administration and develop a scientific approach on this basis to assessing the effective management of the budgetary funds in accordance with international rankings. Methodology of research. The results of the study are based on the use of abstract and logical (when examining existing approaches to public administration assessment) and statistical analysis (when calculating the indicator of the effective management of budget funds of Ukraine in accordance with international ratings). The theoretical and methodological basis of the study is the key provisions, principles and methods of modern economic theory, finance and economics. Findings. It is substantiated that successful functioning of the budgetary system is possible provided that the real state of management of the formation and use of budgetary funds is monitored, and the effectiveness of managerial making decisions in the budgetary process is evaluated. It is proved that the current state of economic development of Ukraine is characterized by instability, stagnation, and lack of effective state management of budgetary funds. Global approaches to assessing public administration performance based on GRICS and the Budget Transparency Index are explored. This made it possible to propose a scientific and methodological approach to assessing the effective management of the budgetary funds. Originality. The scientific and methodological approach to assessing the effectiveness of the budgetary funds management is proposed, a feature of which is the introduction of the calculation of an appropriate indicator of efficiency with the separation of direct (transparency in the budget sphere, citizen participation in the budget process, budget surveillance) and indirect (political stability, government efficiency, rule of law, control over corruption) factors and levels (high, relatively high, medium, low and critical) of efficiency. This approach enabled both to analyse practically the efficiency of budgetary funds management in Ukraine during 2008-2017, and determine its position among other countries of the world for 2017. Practical value. The developed scientific approach enriches the theory and practice of the management process of budgetary funds as a component of state regulation system and can be applied in the activity of legislative and executive bodies of state power and bodies of local self-government in the development and making management decisions in budgetary area. Key words: budget; public administration; budgetary funds; efficiency of management; public debt.
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HALLERBERG, MARK y SAMI YLÄOUTINEN. "Political Power, Fiscal Institutions and Budgetary Outcomes in Central and Eastern Europe". Journal of Public Policy 30, n.º 1 (25 de febrero de 2010): 45–62. http://dx.doi.org/10.1017/s0143814x09990213.
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AbstractThis paper considers the effects of fiscal governance in Central and East European countries 1998–2008. The first part makes predictions about which form of fiscal governance fits which form of government. Under multi-party coalition governments, fiscal contracts where governments make political commitments to multi-annual fiscal plans work well. In countries where two political blocks face off against one another, delegation based around a strong finance ministry should be most effective. The second part examines electoral and party systems, which affect the form of government in place. The third part documents norms, rules, and institutions in place. The final section considers the joint effects of fiscal governance on fiscal outcomes. On balance, the underlying political climate is crucial for determining what types of fiscal norms, institutions, and rules function best. The more countries diverge from their expected form of fiscal governance, the greater the increase in a country's debt burden.
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Mukah, Samuel Tanjeh. "Budgetary Control and Performance: the Case of Councils in Mezam and Momo Divisions of Cameroon". Business and Management Research 7, n.º 3 (28 de septiembre de 2018): 36. http://dx.doi.org/10.5430/bmr.v7n3p36.
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The pursuit of quality service delivery in the public sector management in Cameroon necessitated the decentralisation of public sector management by transferring more power and resources to the local councils. This is in a bid to make them more self-governing. These councils are expected to meet the aspirations of their municipalities by carrying out approved projects efficiently and effectively. In this regard, this paper sets out to investigate the relationship between budgetary control and performance of local councils in Mezam and Momo Divisions of the North West Region of Cameroon, and the challenges these councils encounter in the process of budgetary control. Data was collected through a survey and analysed using the Ordinary Least Square (OLS) estimation technique to regress the relationship between the budgetary control variables and council performance. The empirical results showed that the key budgetary control variables (planning, participation, monitoring and control, motivation, communication, and responsibility) have a positively and statistically significant effect on performance of the councils. Effective performance of local councils in Mezam and Momo Divisions of the North West Region of Cameroon could then be attributed to effective presence of budgetary control requiring the availability of financial resources rationally allocated, qualified and experienced personnel, participation of all responsibility center managers in the planning and control processes, and regular communication and motivation of the council staff.
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Ylisalo, Juha. "Not always on an equal footing: power, partiality and the conditional effect of multiparty government on public spending". European Political Science Review 11, n.º 3 (agosto de 2019): 337–55. http://dx.doi.org/10.1017/s1755773919000195.
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AbstractPublic spending arguably increases with the number of parties in government as each party seeks to secure benefits to its target groups. In this study, two factors that affect the budgetary consequences of multiparty government are identified. The first is the distribution of a priori voting power. An uneven distribution of voting power implies that all government parties are not expected to be equally successful in budgetary negotiations. The second is the degree of impartiality of the public sector. If the public sector is characterized by corruption and other forms of partiality, distributive issues can be expected to gain importance in representative politics. An analysis of data from 30 European countries suggests that changes in the number of government parties are associated with changes in public spending in cases where equally powerful parties are in government and the public sector is relatively partial.
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Белаш, А. В. "FEATURES OF THE SYSTEM OF INTER-BUDGETARY RELATIONS IN THE RUSSIAN FEDERATION". Вестник Академии права и управления, n.º 2(72) (7 de julio de 2023): 118–23. http://dx.doi.org/10.47629/2074-9201_2023_2_118_123.
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В статье рассмотрены и проанализированы теоретические и прикладные аспекты развития межбюджетных отношений в России, проблемы распределения властных полномочий через межбюджетные отношения. На основании выявленных тенденций автором обозначены основные разновидности межбюджетных трансфертов и их место в системе межбюджетных отношений. Особое внимание уделено структуре и динамике межбюджетных трансфертов бюджетам субъектов РФ согласно основным направлениям бюджетной, налоговой и таможенно-тарифной политики на 2022 год и на плановый период 2023 и 2024 годов (утв. Минфином России). В результате исследования определяется воздействие каждого вида межбюджетного трансферта на социально-экономическое развитие публично-правовых образований и тем самым обосновывается важность экономического выравнивания социально-экономического развития регионов и роль политики межбюджетных отношений в этом процессе. Помимо этого, выявлены основные проблемы и недостатки в системе межбюджетных отношений РФ. The article examines and analyzes the theoretical and applied aspects of the development of inter-budgetary relations in Russia, the problems of the distribution of power through inter-budgetary relations. Based on the identified trends, the main types of inter-budgetary transfers and their place in the system of inter-budgetary relations are identified. Special attention is paid to the structure and dynamics of inter-budget transfers to the budgets of the constituent entities of the Russian Federation according to the main directions of budget, tax and customs tariff policy for 2022 and for the planning period of 2023 and 2024 (approved by the Ministry of Finance of the Russian Federation). As a result of the study, the impact of each type of inter-budgetary transfer on the socio-economic development of public legal entities is determined, and thus the importance of economic alignment of the socio-economic development of regions and the role of the policy of inter-budgetary relations in this process is substantiated. In addition, the main problems and shortcomings in the system of inter-budgetary relations of the Russian Federation have been identified.
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Белаш, А. В. "FEATURES OF THE SYSTEM OF INTER-BUDGETARY RELATIONS IN THE RUSSIAN FEDERATION". Vestnik of Russian New University. Series "Man and society", n.º 4 (6 de noviembre de 2023): 3–10. http://dx.doi.org/10.18137/rnu.v9276.23.04.p.003.
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В статье рассмотрены и проанализированы теоретические и прикладные аспекты развития межбюджетных отношений в России, проблемы распределения властных полномочий через межбюджетные отношения. На основании выявленных тенденций обозначены основные разновидности межбюджетных трансфертов и их место в системе межбюджетных отношений. Особое внимание уделено структуре и динамике межбюджетных трансфертов бюджетам субъектов РФ согласно основным направлениям бюджетной, налоговой и таможенно-тарифной политики на 2020 год и на плановый период 2021 и 2022 гг. (утв. Минфином России). В результате исследования определяется воздействие каждого вида межбюджетного трансферта на социально-экономическое развитие публично-правовых образований и тем самым обосновывается важность экономического выравнивания социально-экономического развития регионов и роль политики межбюджетных отношений в этом процессе. Помимо этого, выявлены основные проблемы и недостатки в системе межбюджетных отношений РФ. The article examines and analyzes the theoretical and applied aspects of the development of inter-budgetary relations in Russia, the problems of the distribution of power through inter-budgetary relations. Based on the identified trends, the main types of inter-budgetary transfers and their place in the system of inter-budgetary relations are identified. Special attention is paid to the structure and dynamics of inter-budget transfers to the budgets of the constituent entities of the Russian Federation according to the main directions of budget, tax and customs tariff policy for 2020 and for the planning period of 2021 and 2022 approved by the Ministry of Finance of the Russian Federation. As a result of the study, the impact of each type of inter-budgetary transfer on the socio-economic development of public legal entities is determined, and thus the importance of economic alignment of the socio-economic development of regions and the role of the policy of inter-budgetary relations in this process is substantiated. In addition, the article identifies the main problems and shortcomings in the system of inter-budgetary relations of the Russian Federation.
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Razak, A., Widodo PS, Endang Kusmana, Ramli, Tashadi Tarmizi y Eko Supriyanto. "Revealing the Motives Behind Executive and Legislative “Interests” in the Discussion Process and Determination of the Budget Regional Revenue and Expenditures (APBD)". Revista de Gestão Social e Ambiental 18, n.º 8 (23 de abril de 2024): e05320. http://dx.doi.org/10.24857/rgsa.v18n8-078.
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Purpose: This interpretive case study delves into the dynamics of executive and legislative interactions in the determination of Regional Revenue and Expenditures (APBD), aiming to understand the underlying motives driving their actions. Theoretical Reference: Drawing on Siegel and Marconi's theory, which emphasizes the influence of individual perspectives on budget figures, this study employs symbolic interactionism to explore the behavior and motivations of the Executive and Legislative branches in the APBD process. Method: Qualitative research is conducted, employing a symbolic interactionism approach to analyze the behavior and discourse of the Executive and Legislative branches during APBD discussions. Results and Conclusion: The study reveals that despite public rhetoric emphasizing performance-oriented budgeting, traditional practices still largely dictate APBD discussions, hindered by a prevailing paternalistic culture and elite commitments. Conflicts between the branches often arise, delaying APBD approval. The findings suggest a phenomenon of Budgetary Mutualism, where both branches engage in strategic maneuvers to secure mutually beneficial gains while maintaining a facade of harmony. However, underlying this facade is a reality of hypocrisy, where public rhetoric masks conflicting interests and power dynamics. Implications of Research: This research sheds light on the complexities of APBD determination, highlighting the need to address underlying power dynamics and conflicting interests between the Executive and Legislative branches. Understanding these dynamics is crucial for reform efforts aiming to improve budgetary processes and governance. Originality/Value: By applying symbolic interactionism to analyze APBD dynamics, this study offers a novel perspective on the behavior and motivations of government actors in budgetary processes. The identification of Budgetary Mutualism and the revelation of underlying hypocrisy contribute to a deeper understanding of governance dynamics.
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Wepman, Noah. "Reforming the Power of the Purse: A Look at the Fiscal and Budgetary Relationship between the District of Columbia and the U.S. Congress". Policy Perspectives 9, n.º 1 (1 de mayo de 2002): 22. http://dx.doi.org/10.4079/pp.v9i1.4229.
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The fiscal and budgetary relationship between the U.S. Congress and the District of Columbia is inconsistent with the typical federal governance system. In its current position, the District’s fiscal and budgetary authority is somewhere between that of a central city vis-a-vis its state capital and that of an Executive-level agency, like the Department of Commerce. The District is restricted in how it can raise revenue and formulate an annual budget, resulting in an often fragile fiscal environment. This article looks at the history of the current arrangement and suggests ways to reform the relationship between these two distinct government entities.
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Nashkerska, Mariya M. "Approaches to determining the main areas of analysis of the financial condition of a budgetary institution". Socio-Economic Problems of the Modern Period of Ukraine, n.º 4(162) (2023): 35–39. http://dx.doi.org/10.36818/2071-4653-2023-4-6.
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This article examines the views of national researchers on the content of the term «financial condition of an enterprise» and «financial condition of a budgetary institution». The differences in assessing the financial condition of an enterprise and a budgetary institution are examined. The reason for the differences is the purpose of creation and the specifics of functioning of budgetary institutions and enterprises or other business entities. Since an enterprise is created by its owners to earn money and generate profit, it is important to assess the financial condition of the enterprise: liquidity and ability to maintain solvency, balance between financial resilience and risks, business activity, and ability to increase financial results. A budgetary institution is established by a decision of a local or state authority to carry out state functions. A budgetary institution is mainly financed from local or state budgets and provides services to the public (on a free or partially paid basis) and has the status of a non-profit organization. Therefore, when analyzing the financial condition of a budgetary institution, it is important to assess the amount of income and its sufficiency to perform its functions, as well as the structure of spending. The solvency of a budgetary institution will be assessed by the timeliness of the receipt of funds to cover the costs incurred in the performance of the functions assigned to the institution. Thus, the analysis of the financial condition of a budgetary institution is understood as an assessment of the level of financial resources for the timely and full performance of its functions. The financial situation of a budgetary institution can be assessed by a system of indicators that characterize the sources of receipt, allocation, and use of financial resources. Based on the understanding of the essence of the financial position of a budgetary institution, the article suggests analyzing its financial condition in the following areas: – analysis of the availability of resources (fixed assets, material resources, labor resources) in the institution; analysis of revenues (revenues to the general fund, revenues to the special fund from various sources); analysis of expenditures (allocation of funds – investment of general fund assets in current or capital assets; investment of the special fund assets in current or capital assets); analysis of budget execution (analysis of cash and actual expenditures, comparative analysis of actual budget execution data with planned budget items); capital analysis (analysis of capital structure; structural and dynamic analysis of equity, including assessment of financial result (deficit or surplus financial result), targeted financing, determination of the level of financial security; assessment of financial resilience of the institution); cash and cash flow analysis (analysis of cash, cash flow, receivables and payables). Each of these areas requires the development of a group of reasonable indicators, the calculation and interpretation of which will form the information base for judging and drawing conclusions about the financial condition of the institution.
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Bondaruk, Taisiia, Liudmyla Momotiuk y Iryna Zaichko. "Budgetary policy of Ukraine in time of challenges and its impact on financial security". Statistics in Transition new series 24, n.º 1 (24 de febrero de 2023): 145–68. http://dx.doi.org/10.59170/stattrans-2023-009.
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Ukraine has recently experienced a significant economic downturn as a result of the COVID-19 pandemic and the war caused by a large-scale military aggression of the Russian Federation. In conditions of the constant fluctuations of the national economy, the stimulating effect of the budgetary policy aimed at minimizing the consequences of such fluctuations and guaranteeing a sufficient level of financial security of the state becomes especially important. The aim of the study is to deepen the theoretical and methodological foundations of the creation and implementation of budgetary policy in Ukraine, evaluation of its impact on the financial security in time of challenges. The study uses methods of comparative analysis, grouping in the process of evaluating the current state of budgetary policy indicators, methods of normalization and standardization of data, modelling, and graphical analysis of data for normalizing the financial security indicators and determining the dynamics of financial security components. The materials and reports containing statistical data from the Ministry of Finance of Ukraine and the State Statistics Service of Ukraine served as the basis of the study. We found out that the components of the financial security of the state in the face of the challenges posed by martial law and the pandemic do not take into account the impact of budgetary policy. We substantiated the thesis that the creation of Ukraine's budgetary policy under martial law requires adjustments to the financial security assessment system. The most statistically significant and reliable models of interrelation were selected for further use in multifactor modelling and forecasting the financial security of the state (on the basis of ranking the linear, polynominal, exponential, logarithmic and power dependencies within one-factor equations). It was experimentally proved that out of 122 statistically significant indicators, budgetary policy indicators such as the coefficient of financing the national functions, the coefficient of public debt service and redemption, and the coefficient of the proportionality of financing the national security agencies had the greatest impact on the financial security of Ukraine. We also substantiated the scientific provisions behind the modelling of the level of financial security of Ukraine taking into account the impact of budgetary policy in the period of challenges. In the process of modelling, the indicators of budgetary policy were identified, while regression analysis revealed the factors influencing the budgetary policy.
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Sousa, Alfredo de. "Les relations avec les pouvoirs législatif, exécutif et judiciaire". Revue française d'administration publique 90, n.º 1 (1999): 241–48. http://dx.doi.org/10.3406/rfap.1999.3289.
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Relations with Legislative, Executive and Judicial Powers. The rules, which apply to high level institutions carrying out control functions generally, have a constitutional foundation, which guarantees their independence with respect to the three state powers. Beyond the guarantees provided by these rules, the institutions generally enjoy autonomy in their financial and personnel management and a large degree of budgetary autonomy. Finally, the supreme audit institutions collaborate, to a greater or lesser extent depending on the country concerned, with the judiciary which ensures that the controls are effective, and also with the legislative power, which is the principal addressee of their work.
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Chaisty, Paul. "The Legislative Effects of Presidential Partisan Powers in Post-Communist Russia". Government and Opposition 43, n.º 3 (2008): 424–53. http://dx.doi.org/10.1111/j.1477-7053.2008.00261.x.
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CURRENT SCHOLARSHIP ON PRESIDENTIAL POLITICAL SYSTEMS FINDS that the distribution of power between presidents and assemblies can vary significantly from one presidential polity to the next, and can even change within the same presidential regime over a relatively short period of time. Presidents are shown to exercise different levels of control over the law-making process according to the de jure legislative powers at their disposal – initiation, veto, veto override, budgetary and decree powers– and their de facto partisan power – the level of disciplined party support that they command within assemblies. Different combinations of these powers can have strikingly different institutional, behavioural and policy effects. Indeed, such variation has led some analysts to question the usefulness of models of executive–legislative relations that are based solely on the traditional distinction between presidential and parliamentary political systems.
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Guerraiche, Khaled, Mostefa Rahli, Abdelkader Zeblah y Latifa Dekhici. "Budgetary and Redundancy Optimization of Heterogeneous Series-Parallel Power Systems under Availability Constraints". Energy Procedia 74 (agosto de 2015): 547–54. http://dx.doi.org/10.1016/j.egypro.2015.07.748.
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Sharma, Nikita y Dhrubasish Sarkar. "Healthcare Data Analytics Using Power BI". International Journal of Software Innovation 10, n.º 1 (enero de 2022): 1–10. http://dx.doi.org/10.4018/ijsi.293267.
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Innovations in computer technologies have revolutionized attention in recent years. Data analytics has emerged as a promising tool for determination problems in various health care connected disciplines. The effective utilization of knowledge mining in deeply noticeable fields like e-business, promoting and retail has prompted application in completely different businesses and divisions. Among these components merely finding is the medical services. Medical services organizations can reduce down on medical services expense and furnish better consideration with the help of predictive analysis. Enormous information likewise helps in diminishing medicine mistakes by improving budgetary and regulatory execution, and decrease readmission. The paper aims at systematic collection of patient-related healthcare data ,analyse through Microsoft Power BI after some transformations of data and determine major disciplines to improve the patient engagement, health system management, diagnosis and cost reduction.
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Oliychenko, Igor y Maryna Ditkovska. "FEATURES OF INTER-BUDGETARY RELATIONS IN THE CONDITIONS OF DECENTRALIZATION OF POWER IN UKRAINE". PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, n.º 2(26) (2021): 154–63. http://dx.doi.org/10.25140/2411-5215-2021-2(26)-154-163.
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The article examines the features of inter-budgetary relations in the context of decentralization of power as an important tool for the formation of local budgets and their effective implementation with limited financial resources. The authors considered the factors influencing the decentralization process such as the taxation system, transfer policy, giving greater powers to local governments in developing programs of socio-economic development and analyzed the sources of financial resources of the region, problems of their formation and use, revenues and expenditures last years. Decentralization reform has made it possible to increase the revenue side of local budgets and strengthen the financial and resource base of the regions, improve the use of intergovernmental transfers and diversify their sources. The study revealed the main problems of formation and use of financial resources of the region. These include inconsistencies in the movement of financial resources, tax pressure, various goals of economic entities and public authorities, low level of financial literacy of local government officials, inconsistencies in budget legislation, and lack of an effective mechanism for redistribution of state revenues. Among the ways to conduct budget decentralization and ensure the effectiveness of inter-budgetary relations, based on expanding the rights of local governments, strengthening their budgetary independence and responsibility, it is proposed to provide local authorities with opportunities for budgeting, redistribution of financial resources between public authorities, clear definition of local government and united territorial communities, application of modern methods of socialplanning, mechanisms of interaction of public authorities, enterprises, the attraction of investment resources through the development of local funds of regional development, granting to investors advantages, support of cooperation and interaction of enterprises, reduction of expenses for maintenance of public authorities, expansion sources of revenue to local budgets. The processes of fiscal decentralization must be constantly improved by overcoming the contradictions that arise in intergovernmental relations and modernizing the main institutions of the budget system.
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Shambaugh, David. "China's Military in Transition: Politics, Professionalism, Procurement and Power Projection". China Quarterly 146 (junio de 1996): 265–98. http://dx.doi.org/10.1017/s0305741000045033.
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International attention is increasingly focusing on the modernization of the Chinese People's Liberation Army (PLA). Discussions about the Chinese military have moved from intelligence circles and esoteric defence journals into the global media spotlight. Chinese moves in Burma and the South China Sea, continued nuclear testing, arms purchases and, exports, lack of budgetary transparency, increasing influence in elite politics and the political succession to Deng Xiaoping, and coercive pressure against Taiwan have all drawn attention to the PLA and have contributed to growing concerns about a muscular and assertive China.
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Seneviratne, Chaturika Priyadarshani y Ashan Lester Martino. "Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university". Asian Journal of Accounting Research 6, n.º 3 (11 de febrero de 2021): 309–23. http://dx.doi.org/10.1108/ajar-08-2020-0075.
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PurposeThe present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field.Design/methodology/approachThe paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations.FindingsThe empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting.Research limitations/implicationsAs the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.Practical implicationsAs budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations.Originality/valueThis study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.
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Pérez-Cruz, Omar Alejandro, Edgar Alfredo Nande-Vázquez y Juan Carlos Martínez-Verdugo. "Public Expenditure Management and Political Budget Cycles: The Case of Colima City Council 2009-2018". International Journal of Economics and Finance 13, n.º 4 (15 de marzo de 2021): 40. http://dx.doi.org/10.5539/ijef.v13n4p40.
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The political budget cycles (PBC), as an evolutionary part of the economic political cycle (EPC), demonstrate the existence of opportunistic practices of economic variables, electoral, and budgetary that the politicians in power operate in their management to continue in office. In this sense, the literature suggests a pattern of opportunistic behavior on voters’ myopia, showing that there is little retrospective memory for voters, allowing the party in power to execute public policies successfully. Thus, the objective of the research is to analyze the existence of political budgetary cycles in the management of investment spending by the City of Colima from the years 2009 to 2018. Thus, the objective of the research is to analyze the existence of political budgetary cycles in the management of investment spending by the City of Colima from the years 2009 to 2018. This was analyzed using the panel data methodology (MCO; EF; EA), to estimate the variables dependent on investment and current expenditure, a dummy variable was introduced to identify the year before the election and to be able to control the influence of the electoral period on each regression. The results show that investment spending is related to election periods, population growth, and the federal social aid budget sector. Current expenditure was only related to population growth. This allows us to explain that spending is a resource that finances public works in the states of Mexico. Thus, this research shows that public works is a public expenditure that the states of Mexico apply more in times of elections.
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Kyzyurov, M. S. "Risk Assessment as a Stage of Risk Management of the Financial and Budgetary Security of the Region in the Context of the Sanctions War of Western Countries against Russia (on the Example of the Kirov Region)". Issues of Risk Analysis 19, n.º 4 (30 de agosto de 2022): 30–44. http://dx.doi.org/10.32686/1812-5220-2022-19-4-30-44.
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The article presents the author’s methodology for assessing the risks of the financial and budgetary security of the region, based on the synthesis of the indicative approach, the minimax method and the method of normalizing indicators. The purpose of the article is to develop a new approach to diagnosing threats to financial and budgetary security, assessing the level of risk of these threats at the mesolevel. During the research, such methods as analysis, synthesis, indicative analysis, minimax method, normalization method were used. The article discusses approaches to the content of risk management activities, examines in detail the issue of the concept of risk, its essential features. Further, the author examines the existing methods for assessing risks in the field of financial and fiscal security, on the basis of which the author proposes a threat-oriented approach to risk assessment, the author examines the main threats to financial and fiscal security that have become more relevant after the introduction of new Western sanctions against Russia against the backdrop of a special military an operation aimed at the denazification and demilitarization of Ukraine, as well as the protection of the population of Donbass from attacks by neo-Nazi formations. To assess the risk of implementation of each of the threats, indicators were selected, and the average threshold value, minimum and maximum threshold levels were determined. In total, it was proposed to use 10 indicators, with the help of which, on the basis of the developed methodology, an assessment of the risks of financial and budgetary security of the Kirov region was carried out. During the diagnostics, the risks of financial and budgetary security of the Kirov region were identified. The methodology proposed in the article can be used by public authorities in order to increase the efficiency of risk management of the financial and budgetary security of the region.
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Schatzberg, Jeffrey W. y Douglas E. Stevens. "Public and Private Forms of Opportunism within the Organization: A Joint Examination of Budget and Effort Behavior". Journal of Management Accounting Research 20, n.º 1 (1 de enero de 2008): 59–81. http://dx.doi.org/10.2308/jmar.2008.20.1.59.
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ABSTRACT: We assert that some forms of opportunistic behavior within the organization are relatively transparent and, therefore, public in nature. Further, while organizations can tightly control such public opportunism, it may not be optimal for them to do so in the presence of private opportunism. To study how public and private forms of opportunism differ and interact, we jointly examine budget and effort behavior in a participative budgeting experiment. We group participants into producer/manager pairs and set the parameters such that the producer extracts the largest share of surplus from the manager by publicly setting the budget at zero and privately providing low effort. When the producer unilaterally sets the budget, the public opportunism of budgetary slack is higher and more affected by learning than the private opportunism of low effort. Giving the manager the power to reject the budget not only reduces budgetary slack by about 50 percent, but also generates reciprocity expectations and behavior. In particular, managers who allow more budgetary slack expect and receive higher effort from their producers on average. This reciprocity increases organizational performance by increasing the expected pay of the manager without decreasing the expected pay of the producer.
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Devi Pertiwi Ananda Putri y Sri Trisnaningsih. "Analysis of the Effect of Budget Participation on Budgetary Slack: Study Literature Review". Formosa Journal of Multidisciplinary Research 3, n.º 3 (27 de marzo de 2024): 263–72. http://dx.doi.org/10.55927/fjmr.v3i3.8585.
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The purpose of this study is to examine how budget participation affects budgetary slack. Using data sources from Mendeley, Publish or Perish 8, and Google Scholar indexed by Sinta 1-6,
Google Scholar,
Garuda, or EBSCO and Index Copernicus, as well as credible international journals indexed by Scopus throughout a five-year period beginning in 2019–2024, this study employs the System Literature Review approach. The search terms "behavioral aspects," "budget participation," and "budgetary slack" were used to find articles. The study's findings indicate that there is more room for budgetary slack the more people participate in budgeting. Decision-makers have the power to choose the budget's contents when they participate in the budgeting process. However, due to disagreements over ideas or conflicts of interest, including a large number of people in the budget preparation process may increase the likelihood of budget shortages. When it comes to budget participation, everyone has a tendency to search for methods to help the budget targets achieve their goals. In the end, this leads to the practice of raising expenses or lowering them to the appropriate level so that the budget may be met more readily.
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Oliveira Neto, Nery Batista de. "MINIMUM EXISTENTIAL AND RESERVE OF THE POSSIBLE". RCMOS - Revista Científica Multidisciplinar O Saber 1, n.º 11 (22 de enero de 2024): 191–209. http://dx.doi.org/10.51473/rcmos.v1i1.2024.181.
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This article sought to discuss the control of constitutionality in financial and budgetary terms, highlighting the applicability of constitutional principles and nuances. The correct allocation of resources that flow into fundamental rights, linked to the existential minimum, are only possible when the objectives proposed by the Public Power are developed in accordance with the constitutional plan. This study had as general objective to discuss the reserve of the possible and minimum existential with emphasis on constitutionality control and social inclusion under the financial/budgetary perspective. The methodology used was a literature review, which searched for material databases already published on the subject. Thus, this study concludes by making clear the importance of the theme and suggesting that more research should be done in order to go deeper into the subject.
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Lu, Yi y Chenghai Xue. "THE POWER OF THE PURSE AND BUDGETARY ACCOUNTABILITY: EXPERIENCES FROM SUBNATIONAL GOVERNMENTS IN CHINA". Public Administration and Development 31, n.º 5 (31 de agosto de 2011): 351–62. http://dx.doi.org/10.1002/pad.604.
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Morozov, V. A. "Interaction of the State and Business on Indicators of Values and Innovations of Public Health". Management and Business Administration, n.º 4 (diciembre de 2019): 27–37. http://dx.doi.org/10.33983/2075-1826-2019-4-27-37.
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The article analyzes the state of public health on the example of domestic and foreign statistics, as well as prospects for its development and improvement. The state of relations and forms of interaction of budgetary medical institutions (state, municipal) with private clinics, as well as directly private clinics with the structures of municipal and state power are considered. The directions and ways of interaction of power and business structures for improvement of methods and forms of service of patients on the basis of indicators of values and innovations are offered.
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Akhmetova, Irina, Alina Zalyalova y Adelya Nurislamova. "Reliability of heating networks as a factor of sustainable development of thermal power industry". E3S Web of Conferences 461 (2023): 01018. http://dx.doi.org/10.1051/e3sconf/202346101018.
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The reliability of heating networks is the foremost principle for organizing relationships in the field of heat supply, as established by Federal Law. The overall reliability of heat supply across the Russian Federation is declining due to insufficient replacement of aging heating networks. This article explores the potential use of a program document, specifically a heat supply scheme, as a means to justify the allocation of budgetary funds for initiatives aimed at enhancing the reliability of heat supply or transitioning to a “price zone.”.
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Smiesova, Viktoriia. "The merger of power and property in Ukraine: a mechanism of implementation and ways for regulation". Herald of Ternopil National Economic University, n.º 4(90) (12 de diciembre de 2018): 7–18. http://dx.doi.org/10.35774/visnyk2018.04.007.
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The article addresses the issue of informal interrelation between power and property in Ukraine. Such a merger results in the following undesirable situations: when the government lobbies for the companies whose business concerns are «represented» by authorities; when public funds are misused by funding the companies through government grants, subsidies, subventions and funding government programmes; when budgetary and extra-budgetary funds are poorly allocated and reallocated; when conditions for shadow economy arise. The purpose of the paper is to substantiate the main ways and tools for countering and overcoming the merger of power and property in the national economy. More specifically, the article describes and clarifies the main components of the interrelation between power and property, namely: subjects, objects, the main areas where the merger can be achieved, the areas under its influence, tools and levers, forms and methods for the merger to be completed. The study also indicates negative consequences of the «power – property» structure for economic, social and political processes. The need to combat and prevent the discussed problem in the national economy stems from growing maladministration of the government in the economic area, informal interrelation between authorities and a large number of the institutional and permanent properties, aggravation of corruption, and lobbying for economic interests of authorities and proprietary bodies. It is proposed to implement a systemic state’s policy aimed at overcoming the merger of power and property. This policy should be carried out along with a long-term policy of economic growth and reproduction of intensive economic relations. In response to the need of combating the merger of power and property in public sector and tax service, a set of measures is proposed. These measures will promote the reproduction of economic relations and economic interests in the regulatory and legal sphere.
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Bochkareva, E. A. "Acts of the President of the Russian Federation in the Budgetary Sphere". Actual Problems of Russian Law 18, n.º 2 (19 de enero de 2023): 50–60. http://dx.doi.org/10.17803/1994-1471.2023.147.2.050-060.
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The paper provides the results of the analysis of the acts of the President of the Russian Federation, namely: decrees, orders, annual messages, affecting the budgetary issues. Presidential decrees have been systematized depending on the regulation of relations developing regarding budget expenditures and budget revenues, budget balance, budget structure and budget system, inter-budgetary relations, budgeting process. Depending on the degree of certainty of the addressee (addressees) the author examines decrees-instructions to specific state authorities, as well as decrees addressed to an indefinite circle of persons. The paper classifies Presidential Orders depending on their functional purpose and subject of regulation. In budget law, the Orders of the President of the Russian Federation perform the function of a regulator of material and procedural relations. Firstly, they formalize Instructions of the President of the Russian Federation to the Government of the Russian Federation at the stage of drafting the budget, and, secondly, they establish the spending objectives of the Reserve Fund and other budget allocations intended for financial support of the powers of the Head of State. By means of Orders, the composition of participants of the budgeting process can be specified, and the Orders themselves formalize the participation of the President of the Russian Federation in budget planning, making him a «co-author» of the budget law. The opinion is substantiated concerning inclusion of the annual Message of the President of the Russian Federation, fixing the goals and forecasting the socio-economic development of the state, in the system of sources of budget law. The author opines that adoption of acts by the Head of State in the budgetary sphere makes it possible to promptly regulate relevant public relations and determines the vectors of its development, ensuring stability of the system of public power and State integrity.
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Ivanova, R. "Structure and functions of the United Nations in the field of budgetary relations". Uzhhorod National University Herald. Series: Law 2, n.º 77 (13 de julio de 2023): 56–60. http://dx.doi.org/10.24144/2307-3322.2023.77.2.9.
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Considering the UN in terms of its attribution to the main international organizations in the system of subjects of budgetary relations, it is necessary to explore the main activities, but not the international organization as a whole, but by studying the powers and activities of each of its structural institutions.
As already mentioned, the highest UN institution, which has a wide range of powers, is the General Assembly. It should be noted that the General Assembly has the power to consider the general principles of cooperation in support of international peace and security, including disarmament and arms regulation. In addition, its competence may include any problematic issues that arise in the way of achieving international peace and security, research and development of recommendations in the field of education, health, promotion of human rights and fundamental freedoms without discrimination against signs of racial, sexual, linguistic, religious or other affiliation.
A key role in the UN system is played by the Security Council, which exercises its powers on a permanent basis and focuses its activities on regulating international peace and security policy. It should be noted that the UN Security Council is responsible for the peaceful settlement of international conflicts, the prevention of military clashes between states, the cessation of acts of aggression and other violations of peaceful relations between states.
The economic recovery and development of infrastructure involves the reconstruction of destroyed infrastructure facilities, in order to ensure the receipt of daily services, as well as support for small and medium-sized businesses in the field of entrepreneurship.
The UN has financial regulations and rules that govern the use of its funds, including procurement and accounting procedures. The UN also has an internal audit function to ensure that its financial management is transparent and accountable.
In addition to its regular budget, the UN also has programmatic budgets for its various activities, such as peacekeeping missions, humanitarian assistance, and development programs. These programmatic budgets are funded through separate mechanisms and are subject to specific reporting and accountability requirements.
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GODO, Yoshihisa. "Abenomics and the Japanese Economy". East Asian Policy 06, n.º 01 (enero de 2014): 102–9. http://dx.doi.org/10.1142/s1793930514000105.
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Japanese Prime Minister Shinzo Abe regained power in end 2012. Almost simultaneously, Japan's economy started flourishing. Abe proclaims that his new economic policy called Abenomics is responsible for the growth. Since many factors account for the current economic boom, it is uncertain how much comes from Abenomics. It is, however, quite certain that Abenomics has worsened the financial condition of the government, which is already struggling with dangerous budgetary problems.
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Лимарев, П. В., Е. Г. Зиновьева y М. В. Кузнецова. "ASSESSMENT OF FINANCIAL STABILITY IN THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION BY THE EXAMPLE OF THE CHELYABINSK REGION". Финансовые Исследования 24, n.º 3 (27 de octubre de 2023): 70–84. http://dx.doi.org/10.54220/finis.1991-0525.2023.80.3.006.
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Введение. Актуальность работы определяется необходимостью повышения устойчивости бюджетной системы РФ. Проблемой, исследуемой в работе, является методика определения степени устойчивости бюджета на всех уровнях – от муниципального до федерального. Целью настоящего исследования является оценка финансовой устойчивости бюджетной системы России. Материалы и методы. Для проведения оценки финансовой устойчивости бюджетной системы Российской Федерации в данной статье была использована методика, разработанная доктором экономических наук А.В. Минаковым. Данная методика представляет системный подход к анализу и оценке финансовой устойчивости, фокусируясь на ключевых показателях, которые отражают степень финансовой устойчивости выделенных бюджетов в системе. Анализ проводился за период с 2019 по 2021 год. Этот временной интервал был выбран с учетом актуальности данных и необходимости оценить финансовую устойчивость бюджетной системы Российской Федерации в контексте изменений, произошедших в данном периоде. Расчеты проводились на основе финансовых отчетов и статистических данных показателей финансовой устойчивости бюджетов всех уровней: федерального, регионального и местного. Результаты исследования. Исследование подтвердило достаточный уровень устойчивости бюджета, что позволило отметить его способность к своевременному финансированию расходных обязательств государства, в том числе по погашению и обслуживанию государственного долга, а также его сбалансированность в долгосрочной перспективе при сохранении объемов собственных доходов. Обсуждение и заключение. По итогам проведенной оценки также была выявлена высокая степень финансовой зависимости региональных и местных бюджетов от федерального бюджета, что в существующих условий выступает как дополнительный риск снижения устойчивости бюджетной системы России. Introduction: The relevance of this study lies in the need to enhance the stability of the budgetary system in the Russian Federation. The research addresses the methodology for determining the degree of budget stability at all levels, from municipal to federal. The aim of this study is to assess the financial stability of the budgetary system in Russia. Materials and Methods. To assess the financial stability of the budgetary system in the Russian Federation, this article employs a methodology developed by Dr. Sci. (Economics) A.V. Minakov. This methodology adopts a systemic approach to the analysis and evaluation of financial stability, focusing on key indicators that reflect the degree of financial stability within the allocated budgets of the system. The analysis covers the period from 2019 to 2021, a timeframe chosen considering the relevance of the data and the necessity to evaluate the financial stability of the budgetary system in the context of changes that occurred during this period. Calculations were based on financial reports and statistical data on financial stability indicators for budgets at all levels: federal, regional, and local. Results. The study confirms a sufficient level of budget stability, indicating its capacity for timely financing of the state's expenditure commitments, including the redemption and servicing of the national debt. Furthermore, it demonstrates its long-term balance while preserving its own revenue levels. Discussion and Conclusion. The assessment also revealed a high degree of financial dependence of regional and local budgets on the federal budget, which, under existing conditions, poses an additional risk to the stability of Russia's budgetary system.
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Pershko, Larysa Oleksandrivna. "DIRECTIONS OF INCREASE OF EFFICIENCY OF FORMING OF LOCAL BUDGETS OF UKRAINE ARE AT TERMSOF FINANCIAL DECENTRALIZATION". SCIENTIFIC BULLETIN OF POLISSIA, n.º 2(21) (2020): 129–35. http://dx.doi.org/10.25140/2410-9576-2020-2(21)-129-135.
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Abstract. Pre-condition of increase of efficiency of budgetary process at local level is decentralization of power, optimum distributing of plenary powers and legislative settlement of questions, in the field of forming of the self-sufficient proper capital base. Sharing the looks of leading research workers of economists and practical workers, we will mark that one of important pre-conditions of increase of efficiency of budgetary process at local level in the conditions of financial decentralization is creation of effective capital base, capable enough to provide implementation of both own and delegated, plenary powers.For effective control of such it is necessary to use a wide range of tools that involve the use of variousmarketing tools, primarily to enhance the image of appropriate administrative units which lead to a gradual influx of investment that will ensure the economic well-being of the respective territories. This, in turn, will determine a sufficient capital base to increase the efficiency of the budget process at the local level in the transformation of inter-budgetary relations.In the process of developing the areas of financial support of local budgets, it is necessary to take a set of measures to inform about the prospects of doing business, the corresponding development of business zones, the establishment of cooperation, et al. As positive experience shows, more attractive for investment are territories where efforts of the proper organs of local self-government are oriented on solution of the complex decision of problems of local value, in particular such as complex development of infrastructure, improvement of terms of dwelling, assistance realization of economic activity; a significant increase in the level of competitiveness of economic entities, etc.The pre-condition for the increase of efficiency of budgetary process at local level in the conditions of financial decentralization is determination of level of attractiveness of territorial formations witha purpose of bringing in investment resources, which will contribute to expansion of different types of activity, placing new enterprises on different territories, providing of increase of level of employment of local population, rational and effective use of factors of production, which will provide growth of gross regional product, growth of welfare, and bring investments in a social sphere.
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Kolmakova, Kristina Aleksandrovna. "Legal status of the State Budgetary Institution Of The Voronezh Region "Center For State Cadastral Valuation Of The Voronezh Region"". Административное и муниципальное право, n.º 1 (enero de 2022): 16–27. http://dx.doi.org/10.7256/2454-0595.2022.1.36646.
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Starting from January 1, 2017, the functions for the direct implementation of the state cadastral valuation of real estate objects were transferred to specialized organizations of the subjects of the Russian Federation created in the form of state budgetary institutions.On the one hand, the actual work on the valuation of real estate is being withdrawn from the sphere of public procurement, which implies the refusal to involve professional appraisers in determining the value of real estate objects, that is, persons whose main purpose is to make a profit. On the other hand, the functions and powers of the authorities in the field under study are delegated to specialized organizations that do not have the status of a public authority. В В The article proves that the legal status of such institutions should be defined as a "legal entity of public law". At the same time, their activities are based on the concept of delegating state powers to private individuals. At the moment, there are contradictions between approaches grounded in legal science to the status of legal entities of public law, as well as to the procedure for delegating (outsourcing) certain power functions, on the one hand, and the legislative consolidation of the legal status of budgetary institutions performing functions in the field of state cadastral valuation, on the other.In addition, the concept of legal entities of public law is relatively new for domestic legislation and legal science.