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Journal articles on the topic 'Budget regulation'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Sukach, O., L. Sarana, and L. Gordienko. "Tax instruments of local budget revenue regulation." 101, no. 101 (December 30, 2021): 68–78. http://dx.doi.org/10.26565/2311-2379-2021-101-07.

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The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets. The purpose of this research is to enhance the existing experience of budget decentralization with the identification of the practical results of the decentralization reform and its impact on the local territorial communities in Ukraine. The article examines and summarizes the current experience of budget decentralization in Ukraine and the results of the reform, as well as their community

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2

Проць, Наталія, and Тарас Костенюк. "INTERBUDGETARY RELATIONS IN THE SYSTEM OF BUDGET REGULATION." Economic journal of Lesya Ukrainka Volyn National University 4, no. 36 (2024): 57–65. http://dx.doi.org/10.29038/2786-4618-2023-04-57-65.

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Introduction. The article is devoted to the study of the essence of interbudgetary relations in the system of budgetary regulation, key aspects of their regulation, instruments of interbudgetary relations and their application in Ukraine under martial law. The purpose of the article. The purpose and objective of the article is to study the essence and relevance of the problem of formation of interbudgetary relations under martial law. Results. The author analyzes the approaches and defines various aspects of the essence of intergovernmental fiscal relations based on the literature.

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3

Trofimov, Al'bert A. "The evolution of the budgetary legislation of China." Pravovedenie 62, no. 3 (2018): 541–69. http://dx.doi.org/10.21638/spbu25.2018.308.

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The article deals with the history of the development of the budget legislation of the People’s Republic of China from its inception to the present day. The author on the basis of the study of domestic and foreign literature of legal, economic, historical nature traces the main trends in the development of legal regulation in this area, defines the features of the budget system of China at different stages of its functioning, the specifics of legal regulation. Much attention of the Chinese legislator remains for such issues as the formation and spending of extrabudgetary funds, the implementat

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Zaichko, I. V. "A Review of Foreign Experiences in Implementing Budget Policy in Inter-Budgetary Relations." Statistics of Ukraine 80, no. 1 (2018): 40–46. http://dx.doi.org/10.31767/su.1(80).2018.01.05.

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The article investigates the theoretical and methodological framework of foreign experiences in implementing budget policy in inter-budgetary relations. It is demonstrated that the model of inter-budgetary relations, existing in Ukraine, does not contribute in creating necessary incentives for local governments to ensure appropriate management of budgets. The situation can be improved only by harmonizing the reform of inter-budgetary relations with the general logic of change in regional relations. It is demonstrated that the use of income differentiation method depends on the structural basis

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Morozov, О. V., and А. G. Biryukov. "Questions to the Domestic Practice of Inter-Budgetary Regulation in the Pandemic Situation of 2020." Federalism, no. 2 (July 8, 2021): 84–114. http://dx.doi.org/10.21686/2073-1051-2021-2-84-114.

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In the context of the development of the pandemic in 2020, the federal budget and subnational budgets of the Russian Federation were executed with significant deviations from the indicators and norms approved by the relevant laws and decisions. Certain provisions of the Budget Code of the Russian Federation were suspended. A mechanism for flexible execution of budgets has been formed. Its use led to a significant increase in budget expenditures and the federal budget deficit, despite the fact that the current law on the federal budget determined a high level of its surplus. The subjects of the

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Pabat, O. V. "Role of National Taxes and Fees in the System of Mandatory Payments." Bulletin of Kharkiv National University of Internal Affairs 91, no. 4 (2020): 140–46. http://dx.doi.org/10.32631/v.2020.4.13.

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The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a

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Sohib, Jumayev. "EFFECTIVENESS OF FORMATION OF REVENUE BASE OF LOCAL BUDGETS." International Journal of Advanced Research 11, no. 03 (2023): 1149–60. http://dx.doi.org/10.21474/ijar01/16546.

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In this empirical study, author tries to scrutinize the formation, flow of the local budget in Uzbekistan. However, in world practice, it is emphasized that it is appropriate to follow the following principles when attaching taxes to the budget in accordance with the criteria for ensuring economic efficiency: a) Taxes assigned to the republican budget should be considered taxes with a high multiplier effect in the system of macroeconomic regulation of the countrys economy b) The system of income distribution between different social strata of the population and progressive taxes regulating inc

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8

Getmanets, O. "Legal support of budget investment: directions of improvement." Uzhhorod National University Herald. Series: Law, no. 70 (June 18, 2022): 303–8. http://dx.doi.org/10.24144/2307-3322.2022.70.47.

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The need to introduce modern financial instruments in the development of Ukraine’s economy requires the organization and legal support of various forms of investment activity. State support for investment activities is based on budget investments and is carried out on the basis of budget legislation, but the practice of budget investment shows inconsistencies and inconsistencies in terminology, forms and tools of legal regulation of investment activities. The Government of Ukraine has determined that strong investment activity in Ukraine requires consideration and implementation of modern regu

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Andrievskiy, Konstantin V. "Budget Law Provisions as Regime Guarantees of Budget Regulation." Financial law 3 (April 1, 2020): 26–31. http://dx.doi.org/10.18572/1813-1220-2020-3-26-31.

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10

Svirko, S., V. Butuzov, V. Dovgaliuk, and O. Pavliuk. "Legal regulation of the budget process in the EU." Society and Security, no. 1(2) (April 17, 2024): 91–98. http://dx.doi.org/10.26642/sas-2024-1(2)-91-98.

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The experience of the most influential interstate formation in Europe – the European Union, which occupies the second place in terms of GDP and the third in terms of population. is instructive in all its spheres of functioning, in particular in the field of budget law. Given the accelerated movement of Ukraine to the European community, the «budget experience» of the European Union is certainly the most indicative and instructive, since it was formed on the basis of a generalization of best practices of all member countries of the European continent. The article deals with a set of the main EU

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11

HORYN, Volodymyr, and Viktoriia BULAVYNETS. "Theoretical principles of budget transfers as an instrument of public welfare financial regulation." Economics. Finances. Law, no. 5/1 (May 29, 2020): 11–17. http://dx.doi.org/10.37634/efp.2020.5(1).2.

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The budget transfers are widely used as a tool for financial regulation of public welfare in the market economy. At the same time, there aren't many scientific publications on this problem. The theoretical basis for the use of social budget transfers has not been fully elaborated. There is not the united approach to understanding the nature, features of social budget transfers, their classification. The purpose of the paper is to deepen the understanding of the essence of the social budget transfers, to characterize their immanent features and approaches to their classification. The methodolog

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Lobodina, Z., R. Kornatska, and V. Necheporenko. "Interbudgetary transfers as a financial instrument for reducing disparities and intensifying of regional development." Galic'kij ekonomičnij visnik 74, no. 1 (2022): 76–89. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.01.076.

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Monitoring of socio-economic development of administrative and territorial units was carried out and asymmetry of regional development with a trend towards non-essential reduction of interregional disparities was detected. It was established that the expediency of using interbudgetary transfers is due to the limited resources of local budgets for the proper provision of public services to the population. The reasons for this are the differences in regional development, delegation of powers from the state to local self-government bodies and the need to provide them with a sufficient amount of f

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Lobodina, Z., R. Kornatska, and V. Necheporenko. "Interbudgetary transfers as a financial instrument for reducing disparities and intensifying of regional development." Galic'kij ekonomičnij visnik 74, no. 1 (2022): 76–89. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.01.076.

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Monitoring of socio-economic development of administrative and territorial units was carried out and asymmetry of regional development with a trend towards non-essential reduction of interregional disparities was detected. It was established that the expediency of using interbudgetary transfers is due to the limited resources of local budgets for the proper provision of public services to the population. The reasons for this are the differences in regional development, delegation of powers from the state to local self-government bodies and the need to provide them with a sufficient amount of f

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14

Harbinska-Rudenko, A., І. Danchuk, and A. Dubrova. "Legal regulation of budget control as a type of management activity in the budget." Uzhhorod National University Herald. Series: Law 2, no. 74 (2023): 43–47. http://dx.doi.org/10.24144/2307-3322.2022.74.40.

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The article deals with the problems of legal regulation of budget control in the budget process. The activity of state institutions aimed at establishing the legality of the activities of participants of budget regulation is analyzed. The problem of ambiguity of application of budget control is revealed and its principles are considered. The possibility to establish how efficiently, rationally, economically and legally the budget funds were used, whether all the reserves were used to fill the revenue side of the budgets is analyzed. Meanwhile, despite the fact of misuse of budget funds, the st

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15

Melnychuk, Nataliia, and Svitlana Zalyubovska. "CONCEPTUAL APPROACH TO UNDERSTANDING BUDGET MANAGEMENT IN THE PUBLIC REGULATION SYSTEM." Baltic Journal of Economic Studies 5, no. 5 (2020): 90. http://dx.doi.org/10.30525/2256-0742/2019-5-5-90-99.

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Based on the generalization of existing conceptual approaches to the budget management understanding in the public regulation system, a conceptual approach «Entity-Relationship-Result» Management is proposed, which made it possible to reveal the main trends in the budget management development in the public regulation system, determine its structural elements, deepen the budget management essence, characterize scientific approaches to understanding the components and principles of budget management, state your own vision of its methods and classification features. From this, a conceptual seman

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16

Shabel’nikova, S. I. "The Role of Inter-Budgetary Regulation in the Socio-Economic Development of the Regions in Modern Conditions." Federalism 28, no. 4 (2023): 91–109. http://dx.doi.org/10.21686/2073-1051-2023-4-91-109.

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The balance of regional budgets is the most important factor in the socio-economic development of the constituent entities of the Russian Federation. Traditional balancing mechanisms, along with interbudgetary transfers, also include loans, reserve funds, and revenue sources established by legislative norms and intended to minimize the budget deficit and intra-system redistribution of budget funds. In 2024–2026, it is planned to implement all necessary measures aimed at maintaining fiscal sustainability and independence of regional budgets, stimulating infrastructure development, and creating

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17

Solomko, M. N. "Budget balance: approaches to definition and estimation." Vestnik Universiteta, no. 3 (April 12, 2019): 143–50. http://dx.doi.org/10.26425/1816-4277-2019-3-143-150.

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The challenges of local budgets’ balance have been examined. Budget defi it (budget surplus) is one of the main budget characteristics, and indicators of balance are included in the number of the indicators of financial stability of public legal entities. The overview of diff rent approaches to budget balance definition allowed to identify their relationship, including manifested in the system of indicators for assessing the quality of balance. Dynamics of absolute and relative indicators of balance of local budgets has been analyzed, the structure of sources of financing of their deficit has

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18

Oleksandr, Horbunov. "Budget management as a component of the system of state regulation of the economy." ECONOMICS: time realities 2, no. 36 (2018): 96–102. https://doi.org/10.5281/zenodo.1414292.

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The article is devoted to the study of the place and role of budgetary management in the system of state regulation of the economy. On the basis of scientific understanding of the essence of the concept of "state regulation of the economy", the classification of its models, methods and tools, it is substantiated that the leading place in the system of indirect (economic) methods of state regulation of the economy belongs to fiscal policy. It is determined that the formation and implementation of fiscal policy takes place through the organization and implementation of the budget proce

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19

Onyshchenko, S. V., A. Y. Berezhna, and О. М. Filonych. "Budget Mechanism: Methodological Approaches to and the Practice of Budget Decentralization." PROBLEMS OF ECONOMY 1, no. 47 (2021): 107–22. http://dx.doi.org/10.32983/2222-0712-2021-1-107-122.

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Theoretical approaches to the formation of the budget mechanism as a form of practical implementation of budget policy are made more profound; budget decentralization as a budget regulating and stimulating mechanism in the current situation in Ukraine is studiedl and perspective directions of introducing various budget mechanism are outlined. The mechanistic concept was applied to budgetary relations, thus becoming the basis for highlighting the main features of the budgetary mechanism, determining the main provisions of forming the budgetary mechanism. Emphasis is placed on the relationship b

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20

Sklyarov, German N. "Horizontal Inter-Budget Transfers Provided as an Alternative to “Transit” Transfers (On the Example of Municipal Districts)." Juridical Science and Practice 16, no. 1 (2020): 55–62. http://dx.doi.org/10.25205/2542-0410-2020-16-1-55-62.

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The article is devoted to the problem of using «transit» inter-budget transfers when providing subsidies to municipalities from the budget of a constituent entity of the Russian Federation. An analysis of regulatory legal acts establishing the procedure and conditions for the provision of subsidies from the budget of the Novosibirsk Region allows us to conclude that there is insufficient legal regulation of the conditions for using subsidy funds by recipients of the subsidy, which leads to a distortion of the nature of inter-budget transfers. As a way out of this situation, the author consider

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21

Tadtaeva, Naira V. "BUDGET AND BUDGET SYSTEM OF RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/10, no. 154 (2024): 131–38. https://doi.org/10.36871/ek.up.p.r.2025.01.10.016.

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The article highlights the essence and relationship of two categories that are most important for the country’s economy in modern conditions: the budget and the budget system. Through the budget system, at various periods of its development, the state has the opportunity to regulate and influence social and economic processes, respecting the interests of all members of society. With the development and transformation of society, those financial resources that were mobilized into the budget system served as a guarantor for all government bodies in the state to fulfill their functions and obliga

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22

Boyko, Natalya N. "Relevant Issues of Inter-Budget Transfers in Local Budgets." State power and local self-government 10 (October 15, 2020): 30–36. http://dx.doi.org/10.18572/1813-1247-2020-10-30-36.

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Increasing the independence of regional and local budgets is the task that the state faces most acutely in modern conditions. The decline in the financial independence of the territories, the problem of the adequacy of their own resources at the regional and local levels of the budget system are one of the most urgent and demanding issues for the effective functioning of the budget system in the Russian Federation. The purpose of this article is to analyze the current problems of inter-budget transfers in local budgets. The article considers the role of inter-budget transfers in the local budg

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MEISH, A., and O. ILCHENKO. "BUDGETARY POLICY OF UKRAINE AS THE BASIS OF MACROECONOMIC STABILITY." Herald of Khmelnytskyi National University. Economic sciences 270, no. 3 (2019): 122–27. https://doi.org/10.31891/2307-5740-2019-270-3-128-133.

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The budget policy of the state as an important component of the country's economic policy is a system of goals, including priority (from the point of view of national interests), scientific approaches and concrete measures for the purposeful activity of the state as a whole from the regulation of the budget process, management of budgets of all levels, effective use of the budget system for solving economic and social problems of the country. Budget policy is a deliberate activity of the state (in the person of bodies of state power and local self-government) concerning the regulation of the b

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Nikitishin, Andrіy. "Influence of monetary policy on the modern mechanisms of tax regulation." University Economic Bulletin, no. 41 (March 30, 2019): 195–202. http://dx.doi.org/10.31470/2306-546x-2019-41-195-202.

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This study examines theoretical and applied problems of the influence of monetary policy on the modern mechanisms of tax regulation. The goal of the study is to determine the connection between the instruments, channels, mechanisms and regimes of the monetary policy of the National Bank of Ukraine and the instruments and mechanisms of the tax regulation, their monetary transmission influence on the budget architectonics. Methods of the study. In order to achieve the goals specified in the academic article a systemic approach has been used to determine the connection between the instruments, ch

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Shevelko, Dmitrii A. "Legal Regulation of Federal Budget Expenditures on National Projects." Russian Journal of Legal Studies (Moscow) 8, no. 1 (2021): 53–58. http://dx.doi.org/10.17816/rjls64872.

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The article analyzes features of the legal regulation of national and federal projects. More than three years have passed since their approval, which forms the basis of this analysis. The purpose of the study was to determine the current state of legal regulation of national projects, including expert assessments from the scientific community. Within this framework, a hypothesis was proposed about legal gaps that affect the implementation of national goals and projects. The objectives of the study are to identify the advantages and disadvantages of regulating national projects and to compare t

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Rindengan, Anatasia Maria Trisilia, and Peter M. Kapojos. "Evaluasi penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 02 tentang Laporan Realisasi Anggaran (Studi kasus pada Kantor Dinas Kepemudaan dan Olahraga Kota Tomohon)." Riset Akuntansi dan Portofolio Investasi 2, no. 2 (2024): 288–98. http://dx.doi.org/10.58784/rapi.190.

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The Budget Realization Report (LRA) is a report that presents information on the realization of income, expenditure, transfers, surplus/deficit, financing, and remaining more/less budget financing, each of which is compared with the budget in one period. In its implementation, budget realization reports always refer to applicable regulations and use applications that have been prepared and proven by documents and even accountability reports.. This study aims to find out and evaluate the application of Government Accounting Standards Statement No. 02 regarding whether or not the presentation of

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Ниналалова, Ф. И., and Ш. М. Шихабудинов. "Taxes as a tool for regulating the region's economy." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 539–42. http://dx.doi.org/10.34925/eip.2021.133.8.102.

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Налоги выступают одним из действенных инструментов регулирования экономического развития. Однако современное состояние региональных бюджетов свидетельствует о том, в большинстве субъектов РФ налоги составляют незначительную долю в общей сумме доходов бюджетов. В связи с этим, они не могут полноценно выполнять присущие им функции, в первую очередь, регулирующую. В статье рассмотрены проблемы формирования доходов бюджетов субъектов РФ, в том числе, бюджета Республики Дагестан, определена роль налогов в формировании доходов бюджетов, а также предложены направления повышения эффективности налогово

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Кожошев, А. О., та Т. Ж. Уметалиев. "РЕГУЛИРОВАНИЕ ЭКОНОМИЧЕСКОГО МЕХАНИЗМА БЮДЖЕТНЫХ ОТНОШЕНИЙ НАЛОГОВОГО РЕГУЛИРОВАНИЯ В КЫРГЫЗСКОЙ РЕСПУБЛИКЕ". ИЗВЕСТИЯ ВУЗОВ КЫРГЫЗСТАНА, № 3 (29 червня 2024): 122–25. https://doi.org/10.26104/ivk.2024.36.89.026.

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Вопросы касающийся в системе межбюджетных отношений в основном сталкиваются на проблему налоговых доходов и сбалансированности двух бюджетов, республиканского и местного. В данном контексте мы можем говорить о системе функуии перераспределения самой бюджетной политики, так как именно из-за дисбаланса налоговых доходов многие местные бюджеты оказались в дотационном положении. Несмотря на разделение части общегосударственных налогов в пользу местных бюджетом до сих пор не определены механизмы и инструменты для поступлении в местные бюджеты доходов. Проблема влияние общегосударственн

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Artyukhin, R. E. "Budget Law Regulation of Treasury Services for the Budgets Performance of Constituent Entities of the Russian Federation and Municipal Entities." Actual Problems of Russian Law 18, no. 12 (2023): 52–61. http://dx.doi.org/10.17803/1994-1471.2023.157.12.052-061.

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In 2021, new provisions of the budget legislation concerning treasury services for the execution of budgets of the constituent entities of the Russian Federation and municipal entities came into force. Due to the emergence of the treasury payments system, full-fledged servicing of the single budget account was carried out not by the Bank of Russia, but by the Treasury in the treasury payments system. Thus, the function of providing cash services to the budgets of the budgetary system of the Russian Federation has undergone a substantial transformation and has acquired a new name — treasury ser

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Zarniawati, Neny, Elektison Somi, and Amancik Amancik. "THE AUTHORITY OF THE SUB-DISTRICT HEAD IN EVALUATING DRAFT REGULATION OF THE VILLAGE REGARDING VILLAGE BUDGET IN CENTRAL BENGKULU BASED ON THE REGENT’S REGULATION OF CENTRAL BENGKULU NUMBER 34 OF 2018 REGARDING THE AUTHORITY DELEGATION OF THE REGENT TO THE SUB-DISTRICT HEAD IN EVALUATING DRAFT REGULATION OF THE VILLAGE REGARDING VILLAGE BUDGET AND DRAFT REGULATION OF THE VILLAGE ABOUT VILLAGE BUDGET AMENDMENT." Bengkoelen Justice : Jurnal Ilmu Hukum 10, no. 2 (2020): 150–61. http://dx.doi.org/10.33369/j_bengkoelenjust.v10i2.13795.

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The researcher will discuss the Sub-Districts Head authority in evaluating Draft Regulation of the Village regarding Village Budget (APBDes) in Central Bengkulu Regency based on the Regent’s Regulation of Central Bengkulu Number 34 of 2018 regarding the Authority Delegation of the Regent to the Sub-District Head in evaluating Draft Regulation of the Village regarding Village Budget and Draft Regulation of the Village about Village Budget Amendment (p-APBDes). The purpose of this research was to find out and to analyze the authority of the Sub-District Head in terms of evaluating the Draft Regu

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Povetkina, N. A. "Transformation and architecture features of budget law." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (November 7, 2020): 89–97. http://dx.doi.org/10.17803/2311-5998.2020.73.9.089-097.

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In this article, the author identifies key areas of development of budget law. It is noted that under the influence of various factors and phenomena there is a so-called "growth" of the subject of regulation of budget law, covering new institutions, categories, new subjects of budget law; liberalization of methods for regulating budgetary relations is observed. The collision of fiscal regulation is ascertained, due, in the author’s opinion, to the turbulent dynamics of the legal design of the emerging multitude of new budgetary relations, and which subsequently plays the role of an incentive i

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Tkachenko, R. V. "The Role of Budgetary Regulation in Modern Society." Actual Problems of Russian Law 15, no. 11 (2020): 122–32. http://dx.doi.org/10.17803/1994-1471.2020.120.11.122-132.

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The paper is devoted to the consideration of issues related to the legal regulation of the system of methods of distribution and redistribution of a part of the national product between different budgets of the RF budget—budgetary regulation in the Russian Federation. The author focuses on the peculiarities and features of the financial and legal category “budgetary regulation”, examines various approaches to the definition of this concept, studies the key principles of budgetary law, on which the system of methods of budgetary regulation is based, shows the significance that budgetary regulat

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Latifah, Titik, Rustam HS Akili, and Roy Marthen Moonti. "Dampak Hukum Terhadap Mekanisme Peraturan Perubahan Anggaran Pendapatan Dan Belanja Daerah (APBD) Yang Tidak Sesuai Dengan Ketentuan Perundangan." Jurnal Ilmu Sosial, Humaniora dan Seni 1, no. 4 (2023): 366–71. https://doi.org/10.62379/jishs.v1i4.782.

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Abstract This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normativ

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Mohamad Asri Sauridi. "Mekanisme Rancangan Peraturan Perubahan Anggaran Pendapatan dan Belanja Daerah (APBD)." Deposisi: Jurnal Publikasi Ilmu Hukum 2, no. 4 (2024): 340–53. https://doi.org/10.59581/deposisi.v2i4.4409.

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This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal

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А.С., Луценко. "Моделювання ефективного фіскального регулювання економіки України в умовах євроінтеграції". Economics and Management, № 86(1) (28 лютого 2020): 45–58. http://dx.doi.org/10.36919/2312-7812.1.2020.45.

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The experience of fiscal regulation in the countries of the Visegrad Group (Poland, Czech Republic, Hungary and Slovakia), which are relatively new members of the European Union, have carried out quite large-scale consolidation of budgets under the influence of supranational fiscal regulation of the European Union. Specific features of fiscal regulation in the Visegrad Group countries and Ukraine have been identified, namely: low level of social security (compared to EU Member States with developed economies); lower level of budget expenditures to GDP of countries (compared to EU Member States

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Nikitishin, Andrіy. "Transformation of tax regulation in the post-bifurcation period." University Economic Bulletin, no. 40 (March 1, 2019): 148–55. http://dx.doi.org/10.31470/2306-546x-2019-40-148-155.

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The object of the research is to study theoretical and practical questions of institutional transformation of tax regulation after the adoption of the Tax Code of Ukraine. The aim of the research is to show institutional transformations of tax regulation and to determine changes in its fiscal role in formation of the national budget after the adoption of the Tax Code of Ukraine. Research methods. Methodological foundation of the article is built on the terms of the synergetic theory used for analysing the transformation of the tax regulation. The terms and categories of the synergetic paradigm

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Savina, L. L., and A. A. Nefedova. "THEORY AND PRACTICE OF TAX REGULATION OF RUSSIAN MUNICIPALITIES (ON THE EXAMPLE OF THE NIZHNY NOVGOROD REGION)." National Association of Scientists 2, no. 29(56) (2020): 50–54. http://dx.doi.org/10.31618/nas.2413-5291.2020.2.56.241.

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Taxes play a huge role in the life of municipalities, as they ensure the profitability of budgets and the possibility of financing social expenditures. Despite the relative independence of the country's local budgets, the composition of tax revenues is regulated at the Federal level by the country's Budget and Tax codes and a number of Federal laws and Regulations. In General, tax revenues of municipalities of the Russian Federation include mandatory payments of legal entities and individuals to the budget,which include: part of the tax on personal income; tax levied by the USNO; part of excis

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Dolmatova, Nadezhda G. "Budget Security Threats and Risks within the Framework of the Digital Economy Development." Financial law 1 (January 14, 2021): 37–39. http://dx.doi.org/10.18572/1813-1220-2021-1-37-39.

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Currently, Russia has begun to form a legal framework for the development of the digital economy. The introduction of digital technologies affects all areas of public relations, including budgetary legal relations. In connection with digitalization, issues of budget security are becoming more relevant. The article substantiates the need to improve the legal regulation of budget relations in terms of ensuring budget security and the use of digital technologies. The author’s classification of budget security threats is given. Legal contradictions in the field of digital currency regulation are r

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Kuzheliev, Mykhailo, Ihor Rekunenko, Alina Nechyporenko, and Guram Nemsadze. "Discretionary budget expenditure in the system of state regulation of the country’s socioeconomic development." Public and Municipal Finance 7, no. 4 (2019): 8–18. http://dx.doi.org/10.21511/pmf.07(4).2018.02.

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The paper investigates discretionary budget expenditure and determines its role in the system of regulation of country’s socio-economic development. In a very difficult political and socio-economic situation, Ukraine faces an urgent need to finda balance between the amount of functions performed by the state and the level of their financial support. The analysis of the State Budget of Ukraine expenditure according to the functional classification in 2014–2017 has been carried out. In particular, the discretionary budget expenditures (on state functions, economic activity, defense budget expend

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Logvencheva, A. O. "Legal Regulation of Transactions’ Authorization." Actual Problems of Russian Law 17, no. 1 (2021): 82–89. http://dx.doi.org/10.17803/1994-1471.2022.134.1.082-089.

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Federal Law No. 199-FZ of July 26, 2019 introduced numerous changes to the Budget Code of the Russian Federation in order to improve budget control. The presented study is devoted to one of legislative amendments, namely: reforming the legal regulation of the procedure authorizing transactions. At the beginning of the paper, the author examines the features inherent in transactions’ authorization under the previous edition of the Budget Code of the Russian Federation. In particular, special attention is paid to comparing the types of authorization and establishing a correlation between the nam

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Khaitov, Grigory. "The Subject of Budgetary Law: From History to Modernity." Academic Law Journal 22, no. 2 (2021): 158–65. http://dx.doi.org/10.17150/1819-0928.2021.22(2).158-165.

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The article notes that the legislative consolidation of the content of budgetary legal relations did not solve the problem of determining the subject of budgetary law. At the same time, the deﬁ nition of the subject of budget law remains an important issue, and solution of the trajectory of development of the theory and practice of legal regulation of budgetary activity depends on it. The approaches to deﬁ ne the subject of budget law in domestic science in the pre-Soviet, Soviet and modern periods are analyzed. There is a tendency to expand the subject of legal regulation of modern Russian bu

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Suliantoro, Irwan. "Menelisik Omnibus Law Bidang Perencanaan Anggaran." JURNAL MANAJEMEN KEUANGAN PUBLIK 7, no. 2 (2023): 90–105. http://dx.doi.org/10.31092/jmkp.v7i2.2415.

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In the context of budget regulations, in 2023, Government Regulation Number 6 of 2023 and Minister of Finance Regulation Number 62 of 2023 were issued which have the omnibus law character. This research aims to examine the omnibus law in the field of budget planning to analyze whether there are substances that have not been regulated, substances that are less in line with other regulations, and substances that from a grammatical perspective give rise to multiple interpretations. The research method was carried out through a descriptive qualitative approach. The research results show that the m

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Sutono, Dwi Perwita Sari, Novita Weningtyas Respati, and Lili Safrida. "Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk." Jurnal Akuntansi dan Ekonomika 12, no. 1 (2022): 135–44. http://dx.doi.org/10.37859/jae.v12i1.3656.

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This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulatio

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Kusumaningtyas, Ayu, and Mohammad Natsir. "Implementasi Perwali Kota Probolinggo Nomor 173 Tahun 2019 Tentang Pedoman Pengelolaan Anggaran Kelurahan Di Lingkungan Pemerintah Kota Probolinggo." Governance, JKMP (Governance, Jurnal Kebijakan & Manajemen Publik) 14, no. 1 (2024): 11–22. http://dx.doi.org/10.38156/gjkmp.v14i1.200.

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Policies related to urban village budgets that began to be implemented in 2019 throughout Indonesia can be categorized as new policies. To implement urban village facilities and infrastructure development activities and community empowerment in urban villages with the urban village budget, the Probolinggo City Government established a policy through Mayor Regulation Number 173 of 2019 concerning Guidelines for Village Budget Management within the Probolinggo City Government. Sukabumi Village, Mayangan District is one of the villages in Probolinggo City that has received village budget allocati

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Tkachenko, R. V. "Interbudgetary credit as a legal form of redistribution of financial resources in the mechanism of budgetary regulation." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (December 24, 2021): 56–70. http://dx.doi.org/10.17803/2311-5998.2021.85.9.056-070.

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This article is devoted to a number of issues related to the importance of the method of budgetary lending in the legal mechanism of budgetary regulation. It has been established that in modern conditions, budgetary credit acquires special significance for the federal state, which is the Russian Federation. In 2021, the sub-federal budgets of public law entities are executed in the most difficult economic conditions of the need to overcome the consequences of the spread of coronavirus infection in Russia and the global financial crisis. Given the fact that the ongoing implementation of nationa

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Paul, A. G. "Budget and legal property relations of the formation of budget revenues." Russian Journal of Legal Studies 2, no. 4 (2015): 156–60. http://dx.doi.org/10.17816/rjls18092.

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Oktari, Yona, Ria Nelly Sari, and M. Rasuli. "The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable." International Journal of Economic, Business & Applications 5, no. 1 (2020): 17–31. http://dx.doi.org/10.31258/ijeba.44.

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This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as moderator. The population in this study is 136 villages in Bengkalis Regency and the sample was determined by Saturated Sampling technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance Section participated as respondent. Data were analyzed by using Moderated Regression Analysis. The results of this study shows that budget planning, budget implementation

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Ramly, Rizka Yunika. "Studi Komparatif Pengelolaan Anggaran Dana Desa." Gorontalo Accounting Journal 2, no. 1 (2019): 42. http://dx.doi.org/10.32662/gaj.v2i1.501.

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The purpose of this research to compare about the village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014. To comparing village fund budget management practice in Permata Village and Berlian village and than analyze the problems to occur in the practice of village fund management. Researchers want to provide a solution in the form of socialization of regulatory changed about village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014.The result of this research show the planing step, imple

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Samoshkina, Olga. "Effectiveness of budget expenditures in context budgetary regulation of public development." University Economic Bulletin, no. 48 (March 30, 2021): 225–31. http://dx.doi.org/10.31470/2306-546x-2021-48-225-231.

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Relevance of the research topic. Modern public financial management systems need to increase the level of effectiveness of the use of budget funds in addressing the strategic priorities of the country's development in various spheres of public relations. The issues of assessing the efficiency and effectiveness of the formation and use of budget expenditures in the development and implementation of budget policy, the integration of the assessment of budget effectiveness in the budget process are becoming important. Formulation of the problem. Given the need to implement an effective budget poli

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Sun, Jin, Liming Liu, Klaus Müller, et al. "Surplus or Deficit? Spatiotemporal Variations of the Supply, Demand, and Budget of Landscape Services and Landscape Multifunctionality in Suburban Shanghai, China." Sustainability 10, no. 10 (2018): 3752. http://dx.doi.org/10.3390/su10103752.

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Landscape services are inevitably interlinked with human wellbeing. It is essential to assess landscape services and multifunctionality from both supply and demand points of view toward sustainable landscape management. This study focused on the spatiotemporal variations of the supply, demand, and budget of landscape services in suburban Shanghai, China, including crop production, nutrient regulation, air-quality regulation, soil-erosion regulation, water purification, and recreation and aesthetical value. A new index landscape multifunctionality budget (BMFI) was developed, integrating the bu

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