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OGUNGBADE, Oluyinka Isaiah, Alani Olusegun EFUNTADE i Olubunmi Omotayo EFUNTADE. "Causality among Oil Revenue, Non-Oil Revenue, Fiscal Risk Factors and Budget Execution Phase in Relation to Debt Overhang and Crowding-Out Theories: Contending Gap Issues". WORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCH 6, nr 1 (24.08.2023): 83–101. http://dx.doi.org/10.56201/wjfir.v6.no1.2022.pg83.101.
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We reviewed literatures on the complex causality among oil revenue, non-oil revenue, fiscal risk factors and budget execution phase in relation to debt overhang and crowding-out theory. The majority of papers surveyed study on investigated the long-run and short-run relationship between fluctuations of oil price ; direction of causality between total revenue and total government spending ; the dynamics of the tax revenue and expenditure nexus, explored the impact of oil prices volatility on the key factors of the government budget, analyse the relationship between public expenditure and debt —little research in the area of the impact of oil price fluctuations on key macroeconomics variables. The evidence provided by the empirical literature is that there are indeed heterogeneous responses to position on complex causality among oil revenue, non-oil revenue, fiscal risk factors and budget execution phase in relation to debt overhang and crowding-out theory. It is detected that most study reviewed did not disintegrated relevant revenue: oil revenue (upstream oil revenues, downstream oil revenues, petroleum profit tax(PPT)); non-oil revenue (company income tax (CIT), value added tax (VAT), personal income tax ) and budget risk factors: oil price volatility (OPV)(OPEC Spot OPV, Brent OPV, West Texas Intermediate OPV), public debt (external public debt, domestic public debt), debt servicing (external debt interest service and domestic debt interest service) on budget execution phase (public expenditure: capital budget expenditure and recurrent budget expenditure). It is recommended that research effort should be made in answering the following research questions: what is the effect of oil revenue on budget implementation (public expenditure: capital expenditure and recurrent expenditure)? How non-oil tax revenue is correlates with budget implementation (public expenditure: capital expenditure and recurrent expenditure)? Of what effect is oil price vola
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Lupapa, Moses kalombo. "L’ANALYSE DES CAUSES MAJEURS DE LA NON PERFORMANCE DES FINANCES PUBLIQUES EN REPUBLIQUE DEMOCRATIQUE DU CONGO". IJRDO - Journal of Business Management 9, nr 6 (9.06.2023): 1–8. http://dx.doi.org/10.53555/bm.v9i6.5717.
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In the DRC, the execution of revenue and expenditure is characterized by the consumption of revenue often at source by the services responsible for their collection, fraud fostered by corruption, influence peddling and impunity is increasing more and more, tax and customs exemptions are to be mentioned, non-compliance with budget appropriations some credits are executed in excess, Others do not even know a start of execution, the execution of unforeseen expenditure (100-day project), the violation of the rules relating to the procedure for the execution of public expenditure by the use of exceptional procedures, the violation of public procurement rules, to name but a few. Faced with this, Law No. 18/010 of 9 July 2018 amending Law No. 11/011 of 13 July 2011 on public finances in the Democratic Republic of Congo advocates in its explanatory memorandum a budget based on a logic of results through program budgets. The law aims to move from a budget of means to that of a budget of results. This is a performance-oriented management approach, that is, the search for economic effectiveness and efficiency in the use of resources and the achievement of objectives previously defined in the programs. In view of the above, a question deserves to be asked in this research, what are the major causes of the non-performance of public finances in the Democratic Republic of Congo?
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RENÉ BASIN, NDONGO EYINGA, i TOWO VERLIN JOEL. "THE EFFECT OF PUBLIC INVESTMENT BUDGET EXECUTION ON ECONOMIC GROWTH IN CAMEROON: A BUDGETARY SIGHT". International Journal of Social Sciences and Management Review 06, nr 06 (2023): 36–42. http://dx.doi.org/10.37602/ijssmr.2023.6603.
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In 2009, the Cameroonian authorities adopted a long-term development vision, one of the major challenges being strong and equitably distributed growth. Now in the second phase of this vision, the problem of growth remains with the same sensitivity. In an attempt to achieve the growth target, set out in the National Development Strategy, they have placed particular emphasis on monitoring the implementation of the PIB. This article discusses the implications of PIB implementation for economic growth in Cameroon. Using ARDL modelling on quarterly data from 2012 to 2020, we show that the increase in public investment expenditure execution results into a growth deterioration in the first quarter, but from the third quarter onwards we start to see an improvement in growth of 0.057 points following a one-point increase in public investment expenditure execution. It is therefore recommended to put in place a strategic committee be set up to monitor and follow up on the recommendations made at the various PIB monitoring meetings, with the goal to subsequently improve the level of execution in order to benefit from these effects on economic growth.
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Gibaja-Romero, Damián-Emilio, i Rosa-María Cantón-Croda. "Auction and Classification of Smart Contracts". Mathematics 10, nr 7 (24.03.2022): 1033. http://dx.doi.org/10.3390/math10071033.
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The execution of smart contracts (SCs) relies on consensus algorithms that validate the miner who executes the contract and gets a fee to cover her expenditure. In this sense, miners are strategic agents who may focus on executing those contracts with the largest fee, to the detriment of other SCs’ execution times, which also harms the blockchain’s reputation. This paper analyzes the impact of miners’ competition on SCs’ execution times in a public blockchain. First, we explain that the Proof-of-Work mechanism casts similarities with a time auction, where the one who first adds blocks is the one who executes the contract and gets the fee. At equilibrium, costs negatively affect execution times, while the opposite holds concerning fees. However, this result does not capture the competition for other contracts; hence, we apply the Naïve Bayes method to classify SCs by considering a simulated database that comprises miners’ competition for several contracts. We observe that simultaneous competition generates patterns that differ from the ones expected by the auction solution. For example, miners’ valuation does not accelerate contracts’ execution, and high-cost smart contracts do not necessarily execute at last places.
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Kravchenko, Тetiana, i Marina Vlasenko. "ANALYSIS AND FORECASTING OF THE PUBLIC BUDGET EXPENDITURE OF UKRAINE". Economic Analysis, nr 29(2) (2019): 44–52. http://dx.doi.org/10.35774/econa2019.02.044.
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Introduction. In modern conditions of growing crisis phenomena in the global economy, the development of each country's economy is inevitably accompanied by the need to overcome such global problems as aggravation of inter-country competition in the world energy market, financial expansion of transnational financial corporations, global warming and the global food crisis, migration of the population between rich and poor countries, information wars between leading global players in the sphere of influence. The combination of these and other factors in the context of deepening globalization with each one increases their influence on the development of the national economy of developing countries and post-Soviet countries, which stipulates them to forecast state expenditures in terms of separate articles, to budget them in short and long-term periods, to adjust plans in accordance to their execution or non- execution. Purpose. The article aims to forecast the expenditures of the state budget of Ukraine for 2018-2021 with the help of a regressive multivariate model on the basis of annual social and economic macro indicators of Ukraine. Method (methodology). The general scientific and economic methods are used for the achievement of the given task. They are the method of system and structural analysis, method of analysis and synthesis, method of scientific generalization, statistical method, method of comparative analysis, method of analogies and modelling. Methods of econometric analysis, such as regression method, are also used in this research. Results. The results of the study proved the feasibility of using an econometric approach to assessing the expenditures of the state budget. Public debt, unemployment rate and GDP deflator are recommended to be used as interdependent indicators. According to the results of regression analysis it is established the relationship between these indicators is. On the basis of the model, the forecast has been made for 2018-2021 years. A comparative description with the proposed forecasts has been made by the Ministry of Economic Development and Trade of Ukraine. The directions for improving the optimization or effective use and sending of budget expenditures with the aim to improve the quality of auditing the use of budget funds have been proposed.
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Saeed, Khalid. "Taxation of Fiat Money Using Dynamic Control". Systems 10, nr 3 (19.06.2022): 84. http://dx.doi.org/10.3390/systems10030084.
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The treasury analogy is widely used in most countries in the execution of fiscal policies striving to match taxation with public expenditure while, at the same time, the central banks tinker with interest rates and reserve requirements and conduct open market operations for regulating money supply. This paper investigates the relevance of those policy actions to the ubiquitous use of fiat money tokens which in addition to meeting public expenditure and paying taxes also facilitate transactions in the economy. A parsimonious model of the macroeconomic system subsuming the prevalent fiscal and monetary interventions is developed and experimented with to explore alternative policy levers for funding public expenditure and controlling money supply. A novel dynamic control regimen to regulate taxation and open market operations for controlling inflation is proposed. It is shown that while the public spending can be entirely met through new money creation, taxation and open market operations must be used as inflation control instruments, whereas expenditure instruments can be used to alleviate the regressivity of taxation regimen.
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Omodero, Cordelia Onyinyechi. "Analysis of Factors Inluencing Public Capital Investment in Nigeria". Journal of Educational and Social Research 10, nr 1 (10.01.2020): 62. http://dx.doi.org/10.36941/jesr-2020-0007.
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There are several factors that affect successful execution of public capital projects in every economy. This study specifically investigates the influences of selected macroeconomic factors such as: inflation, exchange rate, total expenditure, population, debt servicing and Real GDP on government capital investments using data that cover a period from 2000 to 2017. Using ordinary least squares technique, the findings reveal that Real GDP and population have insignificant negative impact on capital investments, while debt servicing has a significant negative influence on government capital expenditure. Inflation rate does not exert any influence but exchange rate and total expenditure have significant positive impact on capital expenditure. The implication is that a lot of funds go into debt servicing, thereby denying the masses of adequate infrastructural provisions. Due to poor funding of local industries, they lack the capacity to affect the economy positively such that the size of the Real GDP is negatively influencing the public capital investment. Therefore, the study has made some recommendations which could help our policy makers in their decision to ensure that investment in capital projects and infrastructures in the country is given the basic consideration to achieve its economic objectives. Above all the domestic industries and agriculture should be well financed since inflows from them can help to carry out more capital projects and reduce the country’s level of borrowing.
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Ocheni, Stephen I., i Michael Sunday Agba. "Fiscal Decentralisation, Public Expenditure Management and Human Capital Development in Nigeria". Academic Journal of Interdisciplinary Studies 7, nr 1 (1.03.2018): 153–62. http://dx.doi.org/10.2478/ajis-2018-0016.
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Abstract The paper focuses on fiscal decentralization, public expenditure management and human capital development in Nigeria. It presents a synergical relationship/nexus between fiscal decentralization, public expenditure management and human capital development and sees fiscal decentralization as an imperative necessity of empowering levels of government with financial resources to bring government closer to the people by the rendition of social services to people within their jurisdictions. The paper further argues that assigned fiscal responsibilities of governmental agencies must be backed up with prudent management of public expenditure (recurrent and capital) which should be aptly targeted at developing the human resources considered as the kingpin of true developmental efforts in any society. Nigeria, a social formation with an estimated population of 180 million persons and the largest economy in Africa has consistently failed in fostering the development of its human capital through budgetary allocations and implementation, fiscal decentralization and public expenditure management. To arrest the trend, the paper calls for a sustained commitment on the part of government in the development of the nation’s resources through sustained budgetary allocations in education, health, agriculture, infrastructural development, training and retraining of workers, power, science and technology and execution of people oriented public programmes/projects.
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Matveeva, Elena E. "TREASURY CONTROL IN THE SYSTEM OF CONTROL AND SUPERVISORY BODIES". Krasnoyarsk Science 10, nr 4 (30.12.2021): 121–28. http://dx.doi.org/10.12731/2070-7568-2021-10-4-121-128.
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In order to improve the quality of public finance management in the Russian Federation, priority areas of large-scale reform have been identified, including: development of the financial control system; ensuring a competitive and transparent procurement system for public needs; formation of a unified information contour of the public finance management system. Modern technological solutions make it possible to integrate business processes for the execution of expenditure budgets with procurement processes and procedures, thus achieving an integrated approach to budget expenditure management, which in turn is one of the promising areas of digitalization within the framework of the implementation of the National Program “Digital Economy of the Russian Federation”.
Purpose. The purpose is to define and improve the control powers of various state bodies in the field of budget expenditures, primarily treasury control.
Method or methodology of the work: the following methods were used in the article: analysis, synthesis of scientific information, the method of analogies, as well as statistical methods of analysis.
Results: the most informative parameters showing some aspects of treasury control were obtained. Scope of application of the results: it is advisable to apply the results obtained by regulatory authorities exercising control over economic entities.
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Nurwati, Nurwati, Yudi Santoso i Nur Azizah. "Prediction of School Uniform Sales Using the K-Nearest Neighbor Method". CCIT Journal 15, nr 2 (4.08.2022): 250–59. http://dx.doi.org/10.33050/ccit.v15i2.2323.
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Information regarding monitoring of operational expenditures of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office. Because the finances issued or used must be accurately informed. In this case, monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Service still has many obstacles. Constraints faced are such as the technical executor. The activity of submitting an accountability letter still has a long stage, the Verifier is not there so that the process of checking the accountability letter stops, the input of reports is carried out one by one by the Spending Treasurer using Microsoft Excel. The process of monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office takes a long time. And another obstacle is the occurrence of classifying the type of operational expenditure. In this data analysis method, using Balanced Scorecard (BSC) analysis, system design uses Visual Paradigm to create UML (Unified Modeling Language), PHP programming language, MySQL to create databases. The result of this research is that an information system for monitoring operational expenditures of the Regional Public Service Agency can create and submit a letter of accountability and verification letters are carried out computerized, the Expenditure Treasurer no longer enters the general cash books one by one, the Expenditure Treasurer no longer classifies the types of operational expenditure in recap operational expenditure.
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Rahayu, Sri, Desti Nanda Pramesti i Dira Aulia Aditya. "Ambulance Operational Services Information System At The Jakarta Department Of Health". CCIT Journal 15, nr 1 (7.02.2022): 1–16. http://dx.doi.org/10.33050/ccit.v15i1.1345.
Pełny tekst źródłaStreszczenie:
Information regarding monitoring of operational expenditures of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office. Because the finances issued or used must be accurately informed. In this case, monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Service still has many obstacles. Constraints faced are such as the technical executor. The activity of submitting an accountability letter still has a long stage, the Verifier is not there so that the process of checking the accountability letter stops, the input of reports is carried out one by one by the Spending Treasurer using Microsoft Excel. The process of monitoring the operational expenses of the Regional Public Service Agency at the Emergency Ambulance Service Unit of the DKI Jakarta Health Office takes a long time. And another obstacle is the occurrence of classifying the type of operational expenditure. In this data analysis method, using Balanced Scorecard (BSC) analysis, system design uses Visual Paradigm to create UML (Unified Modeling Language), PHP programming language, MySQL to create databases. The result of this research is that an information system for monitoring operational expenditures of the Regional Public Service Agency can create and submit a letter of accountability and verification letters are carried out computerized, the Expenditure Treasurer no longer enters the general cash books one by one, the Expenditure Treasurer no longer classifies the types of operational expenditure in recap operational expenditure.
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Apriani, Fajar. "PERFORMANCE-BASED BUDGETING EVALUATION IN BONTANG REGIONAL CIVIL SERVICE AGENCY". Spirit Publik: Jurnal Administrasi Publik 10, nr 1 (1.04.2015): 1. http://dx.doi.org/10.20961/sp.v10i1.880.
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<p>The demands of democratization that becoming a global phenomenon that demands the centrality of transparency and accountability in the government sector, including in financial management scope, creating government budgeting management reform in order to increases public participation and increases rule of law in the field of financial aspect, while increasing government performance. Output and outcomes become successive indicator of budgeting implementation by budget user unit. The application of budget performance in financial management of each unit become a curbing expenditure that give priority to the achievement of the results of the planned and allocated input for the execution of the duties and functions of the organization. So basically, the budget performance linking expenditures with results with the benchmarks on the performance of the organization.</p><p><em> </em></p><p><strong>Key words</strong>: Performance budget, public sector budgeting, transparency and accountability, budgeting reform. </p>
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Mihajlović, Milan, Jelena Peković i Ivan Veljković. "The comparative analysis of the defence system costs of the Republic of Serbia and the NATO member states". Vojno delo 75, nr 3 (2023): 13–29. http://dx.doi.org/10.5937/vojdelo2303013m.
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By analysing the current state of the budget funds that are allocated for financing the defence system of the Republic of Serbia, on the one hand, the paper presents theoretical knowledge about budget process, and, on the other hand, the comparative analysis of the costs of the defence system of our country and the defence costs of neighbouring countries and some NATO member states has been conducted. Due to the specificity of the defence financing through budget allocations, and thus strict financial discipline and control, the objective of the paper is to consider the possibility of more efficient use of public expenditure funds, both through the perspective of planning and executing budget in the defence system. Furthermore, the problems in budget execution, the necessity of good planning and adequate distribution of budget funds, as well as the importance of having a favourable structure of the defence expenditure has been emphasized, in order to improve the current situation in the Ministry of Defence and the Serbian Armed Forces. The conclusions of the conducted research indicate that a long-term success in the accomplishment of goals in terms of expenditure management and effective resolution of open items can only be achieved by defining and implementing an appropriate financial strategy
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Tsyhanenko, Olena, Hanna Samus i Alina Medvid. "The state budget of Ukraine: Diagnostics in the context of martial law". Scientific Bulletin of Mukachevo State University Series “Economics” 10, nr 3 (26.07.2023): 58–66. http://dx.doi.org/10.52566/msu-econ3.2023.58.
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At the current stage of development of a market economy, the efficiency of the state depends on the quality of budgeting and execution, as it is the main instrument for mobilising and spending public resources. The purpose of this study was to diagnose the revenues and expenditures of the State Budget of Ukraine under martial law, to identify the main problems that impede effective budget formation and execution, and to provide recommendations on how to eliminate them. The study used empirical, theoretical, and statistical research methods, namely description and comparison; synthesis, analysis, and generalisation. The paper examined the essence of the state budget according to the opinions of foreign and Ukrainian researchers. Based on the statistical data, the study described the current state of the state budget and analysed the dynamics of budget revenues and expenditures in 2018-2022. The structure of tax and non-tax revenues to the state budget was investigated. The structure of the state budget expenditures was analysed in terms of economic and functional classification. The budget deficit was analysed. The study highlighted the main problems related to the preparation and execution of the state budget, namely: military operations in the country leading to capital outflows; a decrease in the growth rate of the gross domestic product and a decline in production; insufficient filling of the reserve fund; an increase in tax rates leading to tax evasion by business entities; instability of the national currency; lack of an effective strategy for budget preparation and execution; imperfect control over the implementation of budget programmes. The paper offers recommendations on how to overcome these problems and promote optimisation of the revenue and expenditure sides of the state budget. The results of the study are of practical importance, since it is based on the analysis of the state budget indicators that the state of the budget is determined and ways to balance the revenues and expenditures of the State Budget of Ukraine are identified
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Paudel, Deepak Raj. "Catastrophic Health Expenditure: An Experience from Health Insurance Program in Nepal". Emerging Science Journal 3, nr 5 (1.10.2019): 327–36. http://dx.doi.org/10.28991/esj-2019-01195.
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High expenditure due to health care is a noted public health concern in Nepal and such expenditure is expected to reduce through the access to health insurance. This study determines the factors affecting household’s catastrophic health care expenditure in Kailali district, where the government health insurance program was first piloted in Nepal. A cross-sectional survey was conducted from January to February 2018 among 1048 households (6480 individuals) after 21 months of the execution of the social health insurance program. For the sample selection, wards were selected in the first stage followed by the selection of the households. Overall, 17.8% of the households reported catastrophic health expenditure using a threshold of more than 10% of out-of-pocket payment to total household expenditure. The study found that households without having health insurance, low economic status, and head with low level of education were more likely to face catastrophic spending. The findings suggest a policy guideline in the ongoing national health insurance debate in Nepal. The government health insurance program is currently at expansion stage, so, increase in insurance coverage, could financially help vulnerable households by reducing catastrophic health expenditure.
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ZHYBER, Tetiana, i Tetiana SOLOPENKO. "MECHANISMS FOR BUDGET PROGRAMS PROPER FUNDING". Economy of Ukraine 2022, nr 8 (22.08.2022): 55–69. http://dx.doi.org/10.15407/economyukr.2022.08.055.
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The influence of the proposed macroeconomic and organizational factors on the uniformity of funding the activities in the approved budget programs over the past 10 years was analyzed. The uniform funding indicator is proposed and substantiated as a condition for the organizational efficiency of the budget programs implementation by their executors in the context of sustainable budget execution and sustainable public finances with the fulfillment of all declared obligations by state bodies. The influence of factors on the level of budget programs funding in previous years was substantiated and calculated on the example of expenditure programs (without crediting) of the state budget based on the analysis of the indicators dynamics, the determination of correlation between the indicators of the influence on the uniformity of each budget program’s funding, the construction of a multi-factor model of influence on the sustainability indicator using regression. Based on the results of the study, the indicator of the uniformity of budget program funding was analyzed when the actual expenditure under it was 50% or more of the plan with changes according to the records of the State Treasury Service of Ukraine for the three quarters of the budget year, taking into account that the annual execution of budget by revenues was 70% or more for this period. The following indicators of the likely impact on the uniformity of program activities funding during the budget year are proposed: the level of the budget plan implementation as a whole; the level of budget expenditures for debt service; the number of budget programs at the end of the year (part of the budget programs is approved during the budget year); the number of budget programs for which expenditures did not begin at all during the year; indices of consumer prices and nominal wages; the level (centralization) of nominal GDP redistribution in the budget by expenditures with transfers. It was found that the uniform funding of budget programs did not exceed 71% of their number over the past 10 years and was less in some years.
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Huanchi Mamani, Luz Elizabeth. "Impacto de la inversión pública en el crecimiento económico de las regiones del Perú, periodo 2001 – 2013". Semestre Económico 6, nr 2 (31.12.2017): 73–108. http://dx.doi.org/10.26867/se.2017.v06i2.67.
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The main objective of this research was to analyze the impact of public investment on the economic growth of the regions of Peru, during the period 2001-2013. Public investment is approached through the execution of public expenditure on Public Investment Projects, which were disaggregated into four sectors: social, productive, infrastructure and others. As a source of information, the database of the National Institute of Statistics and Information and the Portal of Economic Transparency of the Ministry of Economy and Finance were used. For data analysis, an econometric methodological dynamic panel data approach proposed by Arellano and Bond (1991) was used. The results achieved suggest that public investment social has a positive and statistically significant impact on economic growth; In addition, the evidence indicates the sectors infrastructure and productive have generated a positive impact on growth, but were not statistically significant at a level of significance of 5%; investment in other sectors presented a negative impact on economic growth because it is statistically significant. The conclusions point to demonstrate that good programming and execution of spending on Public Investment Projects can help increase economic growth.
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Kuzhda, Tetiana, Ivanna Lutsykiv i Olha Halushchak. "Research the state of local budgets execution of Ukraine during wartime". Galician economic journal 86, nr 1 (2024): 178–86. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.178.
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The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the dominant place is occupied by local budget revenues. It was found that there were changes in the budget legislation in the conditions of martial law, which relate to the methods and ways of managing public finances, including local budgets through the simplification of the budget process procedure at the local level and the expansion of both the government and local authority’s powers in terms of management and use of budget funds. The dynamics and structure of local budget's revenues of Ukraine, as well as the implementation percentage of revenue's planned indicators of local budgets for the period 2020– 2022 and for January-August 2023 have been analyzed. The dynamics of local budget’s expenditures of Ukraine and the implementation percentage of expenditures planned indicators for 2020–2022 and for January-August 2023 have been studied. A comparison has been made of the total revenue and total expenditure of local budgets of Ukraine in 2020–2022, as well as for January-August 2023. The state of local budgets execution of Ukraine by general and special funds, as well as in general in 2021–2022 and for January-August 2023 has been studied. It was found out that, despite the war, the local budgets of Ukraine had an excess of revenues over expenditures, i.e., a budget surplus. Budget surplus was observed due to the influence of a number of factors, among which the growth of income from personal income tax and import VAT is significant. Problematic points in the execution of revenues and expenditures of local budgets of Ukraine during the wartime period have been indicated, including the occurrence of imbalances in local budgets and the need for further improvement of the national budget policy.
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Ogujiuba, Kanayo, i Omoju Sola . "Medium Term Expenditure and Fiscal Management in Nigeria: A Review of the (2005-2008) Framework". Journal of Economics and Behavioral Studies 5, nr 5 (30.05.2013): 291–306. http://dx.doi.org/10.22610/jebs.v5i5.405.
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The Medium Term Expenditure Framework (MTEF) provides the link between policy priorities and the budget. Given that in developing countries in general, and in Nigeria in particular, there is a disconnection between planning, policy and the budget, the MTEF has increasingly been regarded as central to public expenditure reforms. The objectives of this paper are to review the MTEF and budget performance in Nigeria for the period 2005-2008, and identify the challenges undermining the effective operation of the budgetary processes. The paper gathered that the MTEF is the bridge between the national development plan, its underlying policies and the annual budget. Analysis of available data on budget performance during the review period shows that public finance in Nigeria have not been operated within the specifications of the MTEF and the budget, and the priorities expressed in the budget are not always in sync with national objective plans. Some of the identified challenges to effective public expenditure management in Nigeria include lack of citizen’s participation in the process, the bureaucratic and inefficient nature of the civil service, large scale corruption, lack of proper coordination between the national development plan and budget, lack of adequate reforms in other key budget areas, such as execution, monitoring and reporting, lack of political commitment, and lack of adequate coordination between the national and sub-national governments.
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Arniwita, Arniwita, Agus Santoso, Endah Tri Kurniasih i Ahmad Soleh. "Dampak Penyerapan Anggaran Terhadap Kinerja Instansi Pemerintah (Studi Kasus di Provinsi Jambi)". Ekonomis: Journal of Economics and Business 3, nr 2 (19.09.2019): 166. http://dx.doi.org/10.33087/ekonomis.v3i2.77.
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The regional budget is an important instrument in the administration of public services, so that it can provide benefits to the welfare of the community. However, in its implementation there are still many that have not been fulfilled as a result of suboptimal absorption of the budget that impacts government performance. Therefore, the problem of delays in budget absorption and low levels of budget absorption must be addressed immediately. Based on this problem, this research was conducted. The purpose of this study is to analyze the tendency of budget absorption, analyze the factors that influence the absorption of the SKPD expenditure budget in the Jambi Provincial Government, analyze the influence of SKPD expenditure absorption on agency performance and look for appropriate policy strategies in efforts to improve financial and service performance Jambi Provincial Government. The results of the analysis show that 1) when viewed from the total expenditure, all SKPD of the Provincial Government of Jambi tends to experience delays in budget absorption, and when viewed per type of expenditure, 82.61% SKPD tends to experience a delay in absorption of the personnel expenditure budget, all SKPDs tend to experience delays budget absorption of goods and services expenditure, and 43.90% SKPD tend to experience delays in capital expenditure budget absorption; 2) budget planning and budget execution are factors that significantly influence the uptake of the budget while human resource capacity (HR) has no significant effect; 3) budget absorption has a positive and significant effect on agency performance.
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Hojjat, Tahereh Alavi, Juan Daniel Morocho Ruiz i Humberto Correa Cánova. "Restriction of Technical Capabilities, Public Investment and Human Development: A Panel Results Analysis for Local Governments of the Department of Ayacucho in Peru, 2010-2012". Research in Economics and Management 5, nr 4 (6.11.2020): p142. http://dx.doi.org/10.22158/rem.v5n4p142.
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The present research work analyzes the contribution of the restriction of technical capacities to the level of human development registered in the local governments of Ayacucho during the period 2010-2012. This paper is testing to evaluate if during 2010-2012 period, the reduction of human development levels of the local governments of the department of Ayacucho is due to the restriction of technical capacities that limit the execution of public investment at the local level. In particular, the results obtained support the research hypothesis that during the reference period, the expenditure of the local governments of the department of Ayacucho is mainly limited by two factors: first, the restriction of technical capacities in municipal policy and management; and second, the strategic planning. These two factors in turn, reduce the execution of public investment by 9.32% and 6.12%, respectively. Likewise, this capacity restriction contributes to a reduction in the execution of public investment by 8.35%. Additionally, it is found that, although the impact of public investment on human development at the local level is positive, in terms of magnitude, it is relatively minor, as shown in the empirical work carried out by Correa & Morocho (2015). Finally, it is found that during the period 2010-2012, the technical capacity constraints in municipal policy and management, plus lack of appropriate strategic planning, reduced the Human Development Index (HDI) of the local governments of Ayacucho by 0.10%, 0.06% and 0.08%, respectively.
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Milandru, Marius, i Sebastian Floştoiu. "Fundamentals of Financial Operations in the Military Organisation". International conference KNOWLEDGE-BASED ORGANIZATION 28, nr 2 (1.06.2022): 26–31. http://dx.doi.org/10.2478/kbo-2022-0044.
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Abstract Public financial resources are constituted at the level of the state budget and are used and allocated to institutions for the general interests of the community in accordance with national legislation. Their optimal use requires the application of appropriate financial management, which in concrete terms is the science and art of conducting operations for the full use of financial resources to efficiently achieve the proposed objectives. Thus, financial management starts with the organization of financial planning, through forecasting, and is completed by the execution of the allocated budget. The coordination of public financial resources leads to the achievement of financial discipline, as well as to the obligation to respect the legality and conformity of public expenditure regulations applicable to the military organisation.
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Zabralova, O. S. "Expenditure Obligations of the Constituent Entity of the Russian Federation in the Social Field in the Budget Structure". Actual Problems of Russian Law 16, nr 11 (23.10.2021): 42–48. http://dx.doi.org/10.17803/1994-1471.2021.132.11.042-048.
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To financially support the functions of the state, it is necessary to legally allocate from the budget the funds that form expenditure obligations of a particular public-law entity. Structuring of all expenditure obligations, including obligations in the field of social policy, takes place due to the corresponding register. It is concluded that the register of expense obligations of the regional budget includes certain information about the obligations associated with the social policy financing: a) information about the powers of the region in the field of social policy; b) information on regulatory legal acts, agreements establishing the region’s expenditure obligations in the field of social policy that are subject to execution at the expense of regional funds, etc. It is determined that the registry of expence obligation for the constituent entity of the Russian Federation is formed according to the same rules as the rules applied to form the registry of expence obligations at the federal level, but taking into account the specifics of the constituent entity of the Russian Federation. The significance of the study is that it allows, from a scientific point of view, to comprehend the problems of regulating the expenditure obligations of a constituent entity of the Russian Federation in the social area.
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Czudek, Damian, Michal Kozieł, Ewa Lotko i Marcin Tyniewicki. "Controlling Public Expenditure in the Light of Constitutional Standards in Poland and the Czech Republic: Selected Aspects". Białostockie Studia Prawnicze 28, nr 2 (1.06.2023): 135–55. http://dx.doi.org/10.15290/bsp.2023.28.02.09.
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Abstract This paper aims to answer the following research problem: what are the models of reasonable (proper) implementation of public expenditure arising from specific constitutional rules, and what are the standards for such spending? The authors present a thesis that the constitutional principle of legality, as well as the principle of public finance as a good which is protected constitutionally, sets general models, which consequently determine the standards of reasonable (proper) spending of public funds in the broad sense, i.e. in the context of legality and economy (purpose, economy, effectiveness and efficiency). Notably, these models and standards meet the postulate of complete financial control, i.e. at every stage of the budget procedure (budget design, planning and execution). The article uses so-called non-reactive research methods, based on the analysis of the content and availability of source information, i.e. theoretical and legal publications as well as legal regulations (especially constitutional ones) crucial from the point of view of the selected subject.
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Ostonokulov, Azamat. "Improvement of methodology for accounting of extra-budgetary resources of public educational and medical institutions". E3S Web of Conferences 296 (2021): 06029. http://dx.doi.org/10.1051/e3sconf/202129606029.
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In the context of the pandemic, it is more relevant than ever to increase the expenditure of the state budget and the effective use of funds to ensure the openness and transparency of financial information about budget execution. This research investigates the sources of formation and direction of spending of extra-budgetary resources of public educational and medical institutions and the need to form systematic information about their movement from a scientific and theoretical standpoint. An analysis of the current state of accounting for extra-budgetary resources of public educational and medical institutions was carried out. Scientific proposals and practical recommendations for the effective management of extra-budgetary resources of educational and medical institutions and the improvement of their accounting methodology according to international accounting standards in the public sector have been developed.
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Manona, W. W. "Critical Analysis of the Oversight Role of the Education Portfolio Committee in Parliament of South Africa". Africa’s Public Service Delivery and Performance Review 3, nr 3 (1.09.2015): 72. http://dx.doi.org/10.4102/apsdpr.v3i3.90.
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There is a prevalent assumption in South Africa that Parliament is guided by the ideals of democracy, accountability, transparency and accessibility. However, there are still gaps and challenges as far as theoversight role of Parliament is concerned, despite the presence of committees that have been established to oversee the executive and relevant structures of government, government activities and public finances. There is widespread maladministration and misuse of government expenditure in government departments. This paper investigates the oversight role of parliamentary committees to determine their relative influence on accountability and democracy in the execution of functions by public functionaries. The aim of the paper is to provide an understanding into inherent problems in the oversight role of Parliament in the democratic dispensation in South Africa, which seems not to have been given serious attention in the academia, considering the pivotal role Parliament plays in the lives of citizens of the country. These oversight committees have selectively held Senior Executives or Ministers accountable for their ineffectiveness, misuse of government expenditure and maladministration. This could be attributed to the fact that oversight in South Africa does not seem to be properly understood and implemented as it should be. Moreover, the influence of the majoritarian authority of the ruling party in committees seems to be colluding with the executive. Failure to take action against cases of omission brings questions on the effectiveness and efficiency of the oversight role of Parliament. The adverse consequence is the delay in the provision of good quality services to poor communities. This paper employed the theoretical approach as a method of data collection. Conclusions have been drawn that the shortcomings of the parliamentary committees compromise accountability and good governance in service delivery.
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Rukina, S. N., K. A. Gerasimova, A. S. Takmazyan i K. N. Samoylova. "Budgetary instruments of public finance management". Vestnik Universiteta, nr 10 (27.11.2022): 205–14. http://dx.doi.org/10.26425/1816-4277-2022-10-205-214.
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In the context of global changes, Russia faces the challenges of not only countering the economic sanctions of the West, but also fulfilling its obligations to implement the Sustainable Development Goals, legislated in 2018. The purpose of the study is to critically examine the content of budget instruments, and their role in modern conditions, problems of functioning and areas of improvement. The key instrument of state financial policy is the federal budget, the resource capabilities of which make it possible to finance national projects, measures to implement the Messages of the President of the Russian Federation, 42 government initiatives. The conclusions are based on the analysis of open data of the Ministry of Finance of the Russian Federation. The study substantiates the need to transform the institute of state programs and related tax expenditures and budget expenditure reviews. It is revealed that they provide objective evidence of managerial decision-making in the field of public finance. Their further improvement is connected with the expansion of the tax independence of the sub-federal government, as well as the consolidation in the budget legislation of provisions on the formation of tax expenditures and conducting reviews of budget expenditures. The results of the study can be used by legislative and executive authorities in developing proposals for improving budget legislation, the implementation of which will contribute to the selection of relevant areas of financing, effective use of budget funds, and increased transparency of budget information.
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Knežević, Milena, Srboljub Nikolić i Aleksandar Neševski. "The budget control in the function of the civil and democratic control of the armed forces in the Republic of Serbia". Vojno delo 73, nr 3 (2021): 103–20. http://dx.doi.org/10.5937/vojdelo2103103k.
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One of the important indicators of democratization of each society is the constitutional and legal definition of the role of the military and the possibility of its control. The civil and democratic control of the Serbian Armed Forces primarily includes control of the use and development of the Serbian Armed Forces, internal and external control of the expenditures for the military needs, monitoring and informing the public about the state of preparations of the Armed Forces, providing free access to information of public importance and defining responsibilities for performing the military duties in accordance with the law. The instrument for financing the military expenditures in the Republic of Serbia is the state budget. During the drafting of the Law on Budget, the costs for the military needs are planned for the budget year and the following two years. Having in mind that the Law on Budget is passed by the highest legislative body - the National Assembly, the main principle of the democratic control of the military expenditure planning is provided. However, the budget execution implies the control over the use of the budget funds, whereby the Law on Budget System provides for several levels of control, organized as internal and external control. The internal control of the military expenditures, expressed in the budget of the Republic of Serbia, is carried out by the financial service bodies of the units and institutions of the Serbian Armed Forces, the Accounting Centre of the Budget and Finance Sector of the Ministry of Defence, the Defence Inspectorate, the Military Security Agency, the Criminal Investigation Group and the Internal Audit of the Ministry of Defence. The external control of the budget intended for the military needs is performed by the State Audit Institution and the Budget Inspection. The objective of the control is to determine whether the actions of the Serbian Armed Forces are in accordance with the position stipulated by the Constitution, as well as with the policy that the mentioned representative and executive authorities define in their acts.
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Martinez-Vazquez, J. "The Challenge of Expenditure-Assignment Reform in Russia". Environment and Planning C: Government and Policy 12, nr 3 (wrzesień 1994): 277–92. http://dx.doi.org/10.1068/c120277.
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This paper is an examination of the critical role the assignment of expenditure responsibilities must play in building the Russian Federation. The fiscal federalism system and the expenditure assignments inherited from the Soviet Union were not truly decentralized. All the real decisions were made back in Moscow. Although subnational governments now have authority to create their own budgets, past processes and institutions still undermine local autonomy. However, the most serious threat to the Russian Federation comes from the lack of a stable assignment of responsibilities. Primarily for budgetary convenience, the federal government has jettisoned certain expenditure responsibilities onto oblast and rayon governments in the past two years, putting Russian intergovernmental relations on a perilous path. So far, the Parliament and the Executive have failed to recognize that a stable expenditure assignment is the first and necessary step in the design of a lasting system of intergovernmental fiscal relations. Instead, the political system has concentrated entirely on revenue assignments which have not endured. The author analyzes several sets of issues that must be addressed in the design of a stable assignment of expenditure responsibilities in the Russian Federation, including the reassignment of social expenditures and social safety-net responsibilities, the reassignment of capital spending responsibilities, and the divestiture of public services by state enterprises.
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Murdyansyah Herman, Maliki Aji Prakoso, Bambang Agus Windusancono i Muhammad Daennie. "Implementasi Kebijakan Pemerintah Tentang Pengurangan Penggunaan Kantong Plastik Pada Bisnis Retail Di Kabupaten Jepara". MIMBAR ADMINISTRASI FISIP UNTAG Semarang 20, nr 2 (27.10.2023): 280–99. http://dx.doi.org/10.56444/mia.v20i2.1146.
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The purpose of this study was to investigate the execution of measures aimed at lowering the utilization of plastic bags within the retail market of Jepara Regency. The research employs a qualitative methodology, utilizing descriptive analytic techniques. The data-gathering process involved conducting an interview with the Head of Hygiene and Waste Management at the Jepara Regency Environment Office, who served as a key informant. In order to gather comprehensive data, interviews were conducted with both sellers and buyers at retail stores in Welahan, Mayong, and Pecangaan sub-districts. The findings of the study indicate that the implementation of the policy is facilitated by socializing activities, particularly in the context of communication and transmission. The Jepara regency government has conducted socialization efforts throughout nearly all marketplaces, demonstrating a clear and consistent approach. The implementation of policies involves the participation of human resources, namely the Environment Office, as the responsible entity. The necessary financial resources for policy implementation are also obtained through the Regional Revenue and Expenditure Budget. Regarding disposition, policy implementers have a preexisting commitment to effectively executing their responsibilities and exhibit a democratic mindset. In relation to bureaucratic organization, the execution of government policies is already directed by the established Standard Operating Procedure. However, there are still challenges for the government in terms of public response and low understanding of the dangers of using plastic bags.
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Okello Jared, Otieno, Stephen Migiro i Emmanuel Mutambara. "Integrated Financial Management Information System: a conceptual framework for Migori County, Kenya". Public and Municipal Finance 6, nr 1 (5.04.2017): 37–45. http://dx.doi.org/10.21511/pmf.06(1).2017.04.
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In the modern world, developing countries like Kenya, Tanzania, Ethiopia and several others in the African continent have been encouraged to reform their public expenditure management systems through computerization of the entire public sectors in response to the increasing volume of data or information that need to be processed. There are, however, various factors to be considered prior to the implementation of the public expenditure management information systems. This paper undertakes a theoretical review of the critical success factors that impact on the implementation of an Integrated Financial Management Information System (IFMIS) with a view to identify factors applicable to the Migori County of Kenya. The paper, then, identifies the key factors to be incorporated in the proposed IFMS framework. The proposed framework draws from the Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT) and the Work Around Theory (WAT). The paper fuses these theories towards a successful adoption of use of modern technology within the public sector IFMS. The key factors include technical, organizational, environmental, cultural and ethical behavior. These factors could improve efficiency and transparency through direct payments to suppliers and contractors, reduced prices due to gains based on the time value of money, as well as the comparative analysis of market rates and advanced relations across the numerous organizational units within government on execution, reporting, and thoroughness of budget transactions.
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FUJIMURA, NAOFUMI. "Executive Leadership and Fiscal Discipline: Explaining Political Entrepreneurship in Cases of Japan". Japanese Journal of Political Science 10, nr 2 (sierpień 2009): 175–90. http://dx.doi.org/10.1017/s1468109909003521.
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AbstractThis article discusses the effects of executive leadership on fiscal policies and performance. I propose that executive leadership, as a political entrepreneur who provides collective goods for organization, has incentives to maintain fiscal discipline so that he or she can stay in office by developing his or her party's reputation and leading party legislators to electoral success. This article argues that executive leadership with stronger public support is more likely to restrain fiscal expenditure and maintain fiscal discipline. I demonstrate this argument by showing that the prime minister who receives higher public support is more likely to restrain fiscal expenditure in Japan.
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Chebyshev, I. I. "Monitoring of cash execution of the state budget during the implementation of national projects and the choice of economic development directions". Vestnik Universiteta, nr 5 (6.07.2021): 134–40. http://dx.doi.org/10.26425/1816-4277-2021-5-134-140.
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The article emphasizes the importance of financial monitoring as an element of control over the implementation of national projects and, in particular, cash execution. The paper carries out the analysis of monitoring of the federal budget execution in terms of budget allocations for the implementation of national projects for the first half of 2019. The study reveals trends of cash execution. The author identifies a lag in the rate of execution of expenditures for the implementation of national projects from expenditures that are not related to national projects. The article studies the structure of federal budget expenditures and identifies the specifics that affect the lag in the pace of implementation of public expenditures. The paper gives the list of specific factors that have an impact on the backlog in the implementation of the federal budget. The author considers the areas for development and the necessary further actions to eliminate the identified problems.
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FLOREA, Gheorghe. "Some Aspects of the Annexes to the Financial Statements of Public Institutions in Romania". Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 28 (10.12.2021): 163–73. http://dx.doi.org/10.18662/upalaw/73.
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At present, the administration and management of any type of patrimonial entity be it public or private, can no longer be conceived without accounting, without quality information and obtained in a timely manner. In Romania, OMFP no. 1917/2005 is the normative act that regulates the organization and management of the accounting of public institutions. According to its provisions, the official document presenting the situation of the patrimony under the administration of the state and the administrative-territorial units and the execution of the revenue and expenditure budget is represented by the financial statements, in whose composition are found as an integral part and their annexes, represented accounting policies and explanatory notes. The role of the financial statements is to allow users to have a true and fair view of the public entity's by providing detailed and systematic information on the criteria used to prepare specific financial statements and accounting policies, as well as providing additional information that is not incorporate in the financial statements.
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Yakubov, Shukhrat. "IMPLEMENTATION OF THE PUBLIC CONTROL OVER THE STATE BUDGET". Review of Law Sciences 5, nr 2 (24.11.2021): 19–34. http://dx.doi.org/10.51788/tsul.rols.2021.5.2./kpuw2030.
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A new and prospective area of public control is scientifically analyzed in the article. This is the control over the state budget, its execution by citizens and the public. Financial control is important for the efficient use of budget funds as well. Just as the active participation of citizens in public administration has led to positive results, this method serves the targeted use of budget expenditures. This research was conducted based on observation, generalization, axiomatic, statistical, formal-legal, and comparative methods. Citizens’ participation in financial control was observed and analyzed. The existing legal framework and its practical implementation were studied. As a result, some problems in the implementation of financial control by citizens were identified: an incomplete formation of the normative-legal framework and its causes; lack of openness and transparency in the discussion of the draft budget and its implementation; interference of some subjects of state financial control in corruption; inefficient spending of budget expenditures for the benefits of certain officials; underdeveloped mechanisms for taking public opinion into account in the discussion of the draft budget. It was concluded that citizens should strengthen their control over the execution of the state budget to solve these problems. Every citizen has the right to have information on and control over budget revenues and expenditures. The article presents some authorial suggestions based on the analysis of problems in this area.
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Okoye, Peter Uchenna, Chukwuemeka Ngwu, Oluchukwu Precious-Favour Nzeneri i Gilbert Chidi Ohazulume. "Estimating the Size of Construction Industry Expenditure for Economic Development and Sustainability in Nigeria: Autoregressive Distributed Lag (ARDL) Approach". Journal of Social and Economic Statistics 10, nr 1-2 (1.12.2021): 76–102. http://dx.doi.org/10.2478/jses-2021-0006.
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Abstract The expansion of annual capital budget over the years without a corresponding increase in the volume and quality of infrastructural development in Nigeria has been attributed to those factors assumed to have great impact on the economic performance of the country. This study examined the effect of selected economic factors on the size of construction sector expenditure in Nigeria using economic data from 1981-2020. It employed econometrics statistics. The result revealed that there was a long-run co-integration among the variables with ARDL bound estimate values of F-stat. (7.40) and t-stat. (-6.56) respectively. These are higher than both the lower and upper bound critical values at 1%, 2.5%, 5% and 10% respectively. The result further revealed that exchange rate, oil prices, population, trade openness, foreign direct investment, unemployment rate, public debt and real GDP were important determinants of the size of construction sector expenditure in Nigeria. It also revealed that construction output, inflation rate, government revenue and taxation had trivial determinants due to issues relating to policy, management and execution of capital budget. The study suggested that government should make and implement apposite policies, and be diligent in allocation and management of public fund to ensure a sustainable economy through infrastructural development.
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Shabanova, I. N. "On the Issue of Execution of the Obligation to Pay Tax Payments in the Liquidation of the Organization". Juridical Science and Practice 15, nr 3 (2019): 63–68. http://dx.doi.org/10.25205/2542-0410-2019-15-3-63-68.
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The article deals with the issues of execution of the obligation to pay taxes and fees. The subject of the tax obligation is only money, based on the concept of “tax” and the fact that the tax is one of the sources of the budget, which is a form of formation and expenditure of funds. The features of monetary obligation as a type of public-legal obligations are distinguished. The conditions of execution of the tax duty are analyzed. Discusses the problem of a tax debt in the liquidation of the organization, the time to enforce which the tax authority has expired. This problem leads to the need to apply to the arbitration court to recognize the tax debt as hopeless for collection and exclusion of the relevant record from the personal account of the taxpayer, which in turn leads to an increase in the period of liquidation and additional financial security. It is proposed to transfer to the tax authority the powers to write off and exclude tax debts, the period for compulsory collection of which has expired, in an administrative procedure.
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RADIONOV, Yurii. "PUBLIC FINANCE IN ENSURING STABILITY OF THE COUNTRY’S FINANCIAL SYSTEM". Economy of Ukraine 2022, nr 9 (23.09.2022): 77–98. http://dx.doi.org/10.15407/economyukr.2022.09.077.
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The structure of public finance in modern conditions is revealed. The dynamics of revenues and expenditures of both the consolidated and the State Budget of Ukraine in 2011–2021, as well as for five months of 2022, is studied. It is established that during the last decades, the budgets were executed with a significant deficit. With the beginning of the Russian Federation’s full-scale invasion of Ukraine, the problems of budget execution intensified. Since significant number of enterprises ceased their activities, serious problems with filling the budget and its execution in terms of expenditures arose. The decrease in revenues caused growing budget deficit and the need to find additional sources of finance to cover budget expenditures. Author’s own definition of the term "stability of the financial system" is proposed. It is substantiated that inefficient management and use of budget expenditures is a destabilizing factor for country's financial system. It is emphasized that the National Bank of Ukraine, when assessing the stability of the financial system, should take this factor into account and analyze the relationships between the major players in the financial sector, including the public finance sector. It is emphasized that in the conditions of martial law, it is necessary not to reduce budget expenditures, but to increase budget revenues instead. The ways to increase revenues through the introduction of a fair fiscal system are proposed. Emphasis is placed on the fact that in the system of public finance management, each institution must fulfill its unique role and all together they must ensure the harmony of relations, reliability, and effectiveness of the system. Budget expenditures should always be used rationally and efficiently, and in the conditions of martial law, focused primarily on the needs of the army, assistance to the victims, maintenance and restoration of critical infrastructure facilities, financing of protected budget items and priority areas of country's development.
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Dahan, Momi, i Michel Strawczynski. "Budget institutions and government effectiveness". Journal of Public Budgeting, Accounting & Financial Management 32, nr 2 (9.04.2020): 217–46. http://dx.doi.org/10.1108/jpbafm-03-2019-0055.
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PurposeDo budget institutions play a role in explaining why government effectiveness is higher in some advanced countries than in others?Design/methodology/approachEmploying an original panel data set that covers four years (1991, 2003, 2007 and 2012), we find that budget centralization is associated with lower government effectiveness in OECD countries after accounting for a list of control variables, such as gross domestic product (GDP) per capita, government expenditure and country- and year-fixed effects.FindingsWe show that less-centralized countries display significantly better performance in health and infrastructure and a similar effectiveness in tax collections. The negative relationship between budget centralization and government effectiveness seems to manifest, especially at the execution stage of the budgeting process, but it is not significant at the formulation and legislation stages. These results survive a list of sensitivity tests.Research limitations/implicationsOur paper finds that centralization is associated with lower effectiveness in field areas like health and education. However, it has been previously shown that centralization improves fiscal responsibility. Thus, our findings point out to the need of achieving the right balance between fiscal responsibility and government effectiveness.Practical implicationsResults suggest that when governments at the national level are aiming at achieving effectiveness in field areas like health and education, they shall avoid excessive centralization at the execution stage of the budget.Social implicationsEffectiveness in the provision of public health, and education can be enhanced by giving more power to the field ministries at the execution stage of the budget preparation.Originality/valueWhile decentralized budget power was proved at the local government level, this paper belongs to the small group of contributions that deal with this issue at the central government level.
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Freitas da Silva, Brenda. "A IMPORTÂNCIA DO CONTROLE INTERNO PARA A ADMINISTRAÇÃO PÚBLICA". Revista Científica Semana Acadêmica 11, nr 229 (26.01.2023): 1–15. http://dx.doi.org/10.35265/2236-6717-229-12403.
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Faced with such a challenging scenario in public management, with the need to better manage the available resources and in order to promote collective well-being, an efficient control in the execution of planning becomes indispensable. This research aims to analyze the importance of internal control in ensuring the effectiveness of public administration, and to highlight its relevance to the achievement of national objectives. In methodological terms, the research is classified as descriptive, explanatory and documentary; whose collected data elucidate the relevance of the subject for monitoring and transparency of public collections and expenditures. This work aims to show the importance of internal control for public administration, using the execution of Government actions as a subsidy for the decision-making process. The results showed that internal control plays an indispensable role in protecting public property and monitoring the application of resources, thus demonstrating its importance for public administration.
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El Amry, Abdelkader. "La Dematerialisation : Determinant Primordial De L’efficacite De La Commande Publique". European Scientific Journal, ESJ 14, nr 19 (31.07.2018): 63. http://dx.doi.org/10.19044/esj.2018.v14n19p63.
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In Morocco, public procurement represents 17.4% of GDP, equivalent to 195 billion dirhams in 2018 (Maghreb Arab Press, 2018), which makes it more exposed to unhealthy practices that can be engaged both by officials and operators across all stages of the procurement process. Above all, such practices create a climate devoid of transparency and generates weaknesses in public procurement systems. It is, therefore, essential for the Moroccan administration to integrate anti-corruption measures into the procurement process. Among these anti-corruption measures, there is the " e-procurement " which all specialists in the field of public control unanimously assume that it has become key in the promotion of competition, transparency, integrity, simplification of procedures, and modernization of public expenditure execution processes. Moreover, they admit that it contributes to a large extent to reduce corruption without destroying it. To inquire about the veracity of the contribution of the e-procurement to the efficiency of public order, a questionaire was administered to four co-ordinators and four companies of different working fields in the city of Meknes. The objective is to explore the relationship between e-procurement and the fundamental principles of public control. Eventually, the results of this study revealed that eprocurement is determinant to the effectiveness of public procurement.
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Merthajaya, I. Made Laut. "Perlakuan Akuntansi Sektor Publik Desa". Gorontalo Accounting Journal 2, nr 1 (29.04.2019): 1. http://dx.doi.org/10.32662/gaj.v2i1.464.
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This study aims to analyze and find out the procedures for preparing accountability reports in Kebondalem Prambanan Village associated with Minister of Home Affairs Regulation No. 113 of 2014. This study discusses accounting policies, the budgeting process, and budget execution. This paper is based on descriptive research that explains the accounting behavior of village public sector in Central Java. The scope of village entity financial transactions is relatively smaller than the local government, but includes all accounts contained in the local government. The results of this study conclude that the accounting policy adopted by the village government of Kebondalem Kidul has been in accordance with the existing government order. In addition, the existence of a village-based accounting information system, such as Siskeudes, shows that the village government of Kebondalem Kidul has taken seriously the presentation and preparation of its accountability reports so far. The posts in the APBDes Realization Report are also in accordance with Permendagri No. 113 of 2014 and the allocation of Village expenditure is in accordance with Government Regulation No. 43 of 2014.
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SOKOLOVSKA, Alla. "Implementation of the concept of tax expenditures in Ukraine: problems and ways to solve them". Fìnansi Ukraïni 2022, nr 7 (16.09.2022): 32–56. http://dx.doi.org/10.33763/finukr2022.07.032.
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Introduction. The preparation of reports on tax expenditures and their use in the process of budget management has become widespread in many countries of the world. Since 2004, the Global Tax Expenditure Database has included information on tax expenditures in Ukraine. However, the degree of implementation of the concept of tax expenditures in the budget process varies greatly in different countries. Problem Statement. Imperfect procedures for reporting on tax expenditures and their formal connection with the budget process, or even the absence of such a connection at all are significant reasons for insufficient transparency of tax expenditures budgets and the effectiveness of their use as public policy tools. Purpose. The goal is to assess the state, determine the problems of integrating the report on budget losses from the use of tax reliefs (tax expenditures) into the budget process in Ukraine and ways to solve them. Methods. General scientific methods of cognition were used: critical analysis of the controversial provisions of the concept of tax expenditures; a combination of abstract-logical and concrete, comparative analysis. Results. The steps that should be taken to ensure the effective implementation of the tax expenditure budget, as well as the state of their implementation in several countries and in Ukraine, are analyzed. The problems on the way to the implementation of the concept of tax expenditures in Ukraine are revealed: uncertainty at the legislative level of the concept of “tax expenditures” and the body responsible for the formation of a consolidated report on tax expenditures; non-disclosure of their assessment methodology; improper coordination of the work of the State Tax Service of Ukraine and the State Customs Service of Ukraine on collecting and transmitting information on tax expenditures; formal inclusion of information on tax expenditures in the budget process; absence of systematic evaluation of the effectiveness and efficiency of tax expenditures. Conclusions. It has been established that only the first steps have been taken in Ukraine towards the development and implementation of the tax expenditure budget and its integration into the country's budget process, and proposals have been developed for measures that must be implemented for further progress on this path, in particular changes to tax and budget legislation, as well as the administrative documents of executive authorities involved in the preparation of reports on tax expenditures.
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OSTRISHCHENKO, Yuliia. "FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS". WORLD OF FINANCE, nr 4(53) (2017): 132–44. http://dx.doi.org/10.35774/sf2017.04.132.
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Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implementation in Ukraine. Results. The article summarizes the tasks, measures and achievements of the local budgets reform and intergovernmental relation reform. The changes in the local budget revenue and expenditure structure were analyzed taking into account recent amendments to Budget and Tax Codes of Ukraine. The local budgets planning methods and approaches as well as procedures for fiscal equalization ofthe local government’s financial capacity were investigated; 2010-2017 reporting data on budget revenue and expenditures performance were analyzed. At the same time the article determines key budget parameters preliminarily included in draft 2018 Budget Law and medium-term Budget Declaration, in particular regarding local budgets and intergovernmental transfers and also represents review of progress achieved under the territorial communities’ amalgamation and establishment of direct interrelation between central government and newly formed amalgamated communities. Conclusion. According to the results ofthe research and analysis, the article substantiates the necessity of further local budget revenue amplification, the expediency of the budget decentralization considering budget subsidiarity principle, as well as the effectiveness of the new interbudgetary relation model.
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Biswalo, David Malima, Deus Dominic Ngaruko i Timothy Martin Lyanga. "Influence of Budget Allocations within Government Budget Execution on Market Participation: Case of Maize in the Southern Highland regions of Tanzania". East African Journal of Business and Economics 6, nr 1 (13.09.2023): 351–63. http://dx.doi.org/10.37284/eajbe.6.1.1425.
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Government budget allocations within budget execution are important in pushing the agricultural transformation agenda in Tanzania. However, agriculture public expenditure review studies show that with the exception of a few geographical areas in Tanzania, government budget allocations have generally been insufficient to bring about the desirable transformation from subsistence to commercial agriculture. Thus, this paper investigates the pivotal role of government budget allocations within budget execution in facilitating the commercialisation of maize, a crop that is both a major food and cash crop in Tanzania. It also assesses the factors that affect the performance of budget allocations. The descriptive survey design was employed whereby a cross-sectional survey was conducted to collect data from 180 local government officials in the Mbeya and Songwe regions that were sampled in the southern highland regions. Data was analysed through descriptive statistics and multiple regression using Statistical Package for Social Sciences (SPSS) software. The mean and standard deviation were used to measure budget allocations via the interpretation of means by Weak (Wk) and Strong (St). The findings show that the means of budget allocations were strong, and all four variables under it exerted a positive influence on maize commercialisation as measured through market participation. From the parameter estimates, standardised beta coefficient values were 0.468, 0.091, 0.030 and 0.167, respectively. In addition, the findings also show and confirm the requirement of the Maputo Declaration of 2003, which was reiterated by the Malabo Declaration of 2014, for governments in Africa to allocate at least 10% of their national budgets to agriculture. Based on the findings, the researchers conclude that effective and efficient budget allocations within budget execution are essential for achieving government development goals and objectives, including the transformation of agriculture from subsistence to commercial. It is recommended that the government should strengthen the budget execution process at all levels of government
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Vatamanyuk-Zelinska, Uliana, Iryna Shtunder i Solomiia Havryliuk. "TRENDS IN THE FORMATION AND EXECUTION OF LOCAL BUDGETS UNDER MARTIAL LAW". INNOVATIVE ECONOMY, nr 4 (2022): 60–67. http://dx.doi.org/10.37332/2309-1533.2022.4.9.
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Purpose. The aim of the article is to study the structure and volumes of the revenue and expenditure parts of local budgets of Ukraine in the pre-war period and during martial law, with the determination of indicators of financial security of local budgets and the substantiation of measures to strengthen them in the future. Methodology of research. In the process of research, methods of general scientific and empirical techniques based on a systemic approach were used. Such methods as: statistical method of data processing, grouping method - to analyse the dynamics of tax and non-tax revenues of local budgets were also used; system analysis, generalization - to assess the financial capacity of local authorities to fulfil the powers entrusted to them; expert method - for interpreting indicators of financial stability. Findings. It is installed the following: - a positive trend in the dynamics of the coefficient of concentration of own and fixed incomes, which means an increase in the level of independence of local self-government bodies; - a decrease in the ratio of the share of transfers in all revenues of local budgets, which indicates an increase in the independence of local self-government across regions; - normative value of the coefficient of budget coverage, which shows that the local self-government is able to finance its powers at the expense of its own and fixed revenues; - the negative trend of the deficit ratio of the local budget. It is argued that in the conditions of martial law, the current values of such indicators cannot be understood as a positive phenomenon. After all, today they are caused by the following negative factors: the "freezing" of special fund expenditures, the curtailment of infrastructure projects, arrears on a number of payments due to the withdrawal of "protected" budget articles during martial law, non-spending of local budgets in territorial communities located in the territories of hostilities. Focused attention on the possible reserve of local budgets, which can be the volume of reverse subsidies, provided they are directed to energy efficiency measures, including for the restoration of energy infrastructure facilities that were damaged as a result of mass shelling. This will contribute not only to overcoming the current challenges of wartime, but also to the post-war reconstruction of the regions that suffered from the aggression of russia. Originality. Based on the calculated indicators of the financial sustainability of local budgets, steps have been determined that enable local self-government bodies to increase the level of independence of local budgets, improve the quality of provided public services, and accelerate the social and economic development of regions during the war period. Practical value. The results of the study can be used in the process of forming and implementing the budget policy of the state in terms of redistributing financial resources and directing them to energy efficiency measures within territorial communities. Key words: local budgets, revenues of local budgets, expenditures of local budgets, consolidated budget, financial stability of local budgets.
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Abubakar Oladeji. "Imperial Executive, Cost of Governance and The Challenge of Development in Nigeria’s Fourth Republic". Jurnal Administrasi Publik Public Administration Journal 12, nr 2 (5.12.2022): 245–57. http://dx.doi.org/10.31289/jap.v12i2.8312.
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There are raging debates about Nigeria's high cost of governance and its effects on socioeconomic development. Indeed, one of the talking points of the contemporary restructuring discourse is the need to drastically cut the cost of governance to allow more resources to fund the development of critical infrastructure. Understandably, the emphasis is always on the structure of governance of the executive presidential system and the bloated civil service. Indeed, much of the issue, however, is on the Executive, its imperial nature, its idiosyncrasies, and its style of governance. This paper assesses the features of the 'imperial executive' in Nigeria and the extent to which executive profligacy aggravates the cost of governance and hinders socioeconomic development. Using essentially secondary data, the paper found that the higher the recurrent expenditure, the more difficult it is to allocate adequate resources to capital expenditure in Nigeria. This scenario implies that a large chunk of public fund expenditure on the political elite makes it impossible to allocate adequate resources to other critical areas of development such as health, education, infrastructure etc. The paper suggests critical reforms in the structure of the executive presidential system as well as mechanisms to check the excesses and idiosyncrasies of the Executive in Nigeria.
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Debby Veramitha F i Sulistia Suwondo. "Analisis Perencanaan Anggaran Terhadap Penyerapan Anggaran Belanja Dinas Perumahan dan Kawasan Permukiman, Pertanahan dan Pertamanan Kota Bandung Tahun Anggaran 2019". Indonesian Accounting Research Journal 2, nr 2 (28.02.2022): 183–95. http://dx.doi.org/10.35313/iarj.v2i2.3463.
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The budget functions as planning and control related to plans and targets achieved by the government so that later expenditures can be accounted for to the public. Local governments make APBD as guidelines in regulating revenues and expenditures to carry out regional development so as to minimize deflections that will harm the state. There are However, several issues with its execution in budget absorption, especially in less than optimal spending. In 2019 the Housing and Settlement Areas, Land and Landscaping Services of Bandung City, the absorption of the goods and services budget has still not reached the predetermined target, notably in the execution of the program budget in 2019, when the absorption rate was less than 67%. Factors in budget planning that influence budget absorption in programs are administrative, activity program planning, regulatory, and internal.
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Roos, Oscar, i Yee-Fui Ng. "Act of Grace Payments and the Constitution". Sydney Law Review 46, nr 1 (5.08.2024): 55–86. http://dx.doi.org/10.30722/slr.19653.
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This article focuses on a hitherto underexplored but increasingly important area of public expenditure: act of grace payments. Act of grace payments are voluntary, highly discretionary gifts of money made by the executive in the absence of any legal duty to do so. The expenditure on such payments in Australia has been significant, and a lack of transparency creates serious risks to integrity. Further, the cases of Pape v Federal Commissioner of Taxation, Williams v Commonwealth and Williams v Commonwealth [No 2] have transformed the constitutional framework for public expenditure. Accordingly, this article conducts a fine-grained analysis of the constitutional legality of act of grace payments at the Commonwealth, state and territory levels. The authors argue that there are significant constitutional issues with act of grace payments at the Commonwealth level, and that many state-based act of grace payments are likely to be illegal. To address these issues, and to reduce the risk that payments will be made illegally, the authors recommend several legislative and soft law changes.
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Rana, Subhasmita, i Shibalal Meher. "Disparity in Education Expenditure and Economic Growth in India: An Analysis". Aug-Sept 2023, nr 35 (28.07.2023): 26–34. http://dx.doi.org/10.55529/jpome.35.26.34.
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Enhancing the educational achievements of the population has long been recognized as a crucial factor in driving economic growth, tracing back to the era of Adam Smith. Therefore, prioritizing the improvement of educational attainment is imperative for cultivating economic development. India is widely recognized for its alarmingly high number of individuals with limited access to education. The education system is characterized by a chaotic and disjointed combination of public and private institutions, lacking a viable mechanism to establish effective educational standards. The private sector, in particular, has displayed little capability in executing welfare programs aimed at improving education. So, the expenditure directed by Government towards education sector is recognised as an important input in the education production process which would ensure better educational outcomes. Economic growth is a wider concept where education expenditure plays an important role to boost the economy. It is just like fuel to economy. So, expenditure is at most required. Here the paper tries to examine the disparity in public education expenditure and economic growth. So, study has taken 14 major Indian states by grouping into forwarded states and backword states. It is observed that convergence growth performance of developed and backward region has been reducing of regional disparity in the country in terms of Per capita income and in terms of education expenditure it is also reducing. So we can go for nexus analysis between two variables.