Log in

Relevant bibliographies by topics / Budget tax expenditure / Journal articles

To see the other types of publications on this topic, follow the link: Budget tax expenditure.

Journal articles on the topic 'Budget tax expenditure'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Budget tax expenditure.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

SOKOLOVSKA, Alla. "Implementation of the concept of tax expenditures in Ukraine: problems and ways to solve them." Fìnansi Ukraïni 2022, no. 7 (2022): 32–56. http://dx.doi.org/10.33763/finukr2022.07.032.

Full text

Abstract:

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 reaso

APA, Harvard, Vancouver, ISO, and other styles

2

IEFYMENKO, Tetiana, Yurij IVANOV, and Oleksii NAIDENKO. "Justification of the expenditure of using the concept of tax expenditure in the preferential policy." Fìnansi Ukraïni 2021, no. 8 (2021): 7–23. http://dx.doi.org/10.33763/finukr2021.08.007.

Full text

Abstract:

The article theoretically substantiates the feasibility of implementing the concept of tax expenditures in Ukraine. It is proved that one of the problems of the economy is an unreasonable approach to the application of tax benefits, which leads to a significant budget deficit in Ukraine. The losses of EU budgets by the method of lost budget revenues are analyzed. The historical experience of realization of the concept of tax expenses is generalized. The requirements are highlighted and the main approaches to the basic structure of taxes are described. The foreign experience of determining the

APA, Harvard, Vancouver, ISO, and other styles

3

Limbers, Johanes Kristianto Pratama, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara." TATOHI: Jurnal Ilmu Hukum 3, no. 5 (2023): 512. http://dx.doi.org/10.47268/tatohi.v3i5.1811.

Full text

Abstract:

Introduction: This research discusses the Covid 19 pandemic which has an impact on tax revenue collection so that it affects the state revenue and expenditure budget.Purposes of the Research: To find out and analyze state revenue through Article 21 income tax during the corona virus disease 19 period in accordance with the determination of the state revenue and expenditure budget..Methods of the Research: This study uses a normative juridical research type with a descriptive analysis type of research which in the problem approach uses a law, conceptual and case approach with primary, secondary

APA, Harvard, Vancouver, ISO, and other styles

4

Maher, Craig S., Judith I. Stallmann, Steven C. Deller, and Sungho Park. "The effects of tax and expenditure limits on state fiscal reserves." Public Policy and Administration 32, no. 2 (2016): 130–51. http://dx.doi.org/10.1177/0952076716660607.

Full text

Abstract:

To help policy makers manage expenditures during periods of economic downturns, most states have formal budget stabilization funds and unreserved fund balances. Using indices of tax and expenditure limitations laws restrictiveness, we examine the relationship between tax and expenditure limitations and state reserves for years 1992–2010 to help determine the extent to which tax and expenditure limitations constrain or in other ways affect how states manage fiscal reserves. This time period is particularly relevant because it includes two recessions and most states had budget stabilization fund

APA, Harvard, Vancouver, ISO, and other styles

5

Frumina, S. V. "Principles of tax expenditure management." Siberian Financial School, no. 2 (August 22, 2023): 32–36. http://dx.doi.org/10.34020/1993-4386-2023-2-32-36.

Full text

Abstract:

The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the cla

APA, Harvard, Vancouver, ISO, and other styles

6

Gutiérrez Ponce, Herenia, Julián Chamizo González, and Elisa Isabel Cano Montero. "Transparencia y gestión presupuestaria en los ayuntamientos españoles." Revista del CLAD Reforma y Democracia, no. 72 (January 1, 2018): 195–232. http://dx.doi.org/10.69733/clad.ryd.n72.a169.

Full text

Abstract:

Abstract This article aims to study the economic management of Spanish municipalities through the information of their budgets. The relevant expenditures items related to transparency and funding were identified in quest of sustainable and transparent quantitative indicators. The budget management of several public services is analyzed to disclose transparency. The analysis is based on published databases of the Ministry of Public Finance. As a conclusion transparency and tax-rate can be explained through specific items in the expenditure budget, providing a sound basis for stakeholder to make

APA, Harvard, Vancouver, ISO, and other styles

7

Mikesell, John L. "Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States." Public Budgeting Finance 22, no. 4 (2002): 34–51. http://dx.doi.org/10.1111/1540-5850.00088.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

OGUNGBADE, Oluyinka Isaiah, Alani Olusegun EFUNTADE, and 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, no. 1 (2023): 83–101. http://dx.doi.org/10.56201/wjfir.v6.no1.2022.pg83.101.

Full text

Abstract:

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 —

APA, Harvard, Vancouver, ISO, and other styles

9

Demidova, S. E. "Smart budget consolidation." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 2 (2023): 24–33. http://dx.doi.org/10.18323/2221-5689-2023-2-24-33.

Full text

Abstract:

Budget consolidation aims at the correction of budget imbalances and the reduction of national debt. There are approaches to defining budget consolidation through the primary budget deficit reduction and through the improvement of the ratio of the adjusted primary balance to potential gross domestic product. As a rule, the focus of budget consolidation measures is associated with the budget expenditure austerity or revenue growth promotion. The study of the International Monetary Fund and the budget consolidation programs of selected OECD countries identified tools and activities that can be c

APA, Harvard, Vancouver, ISO, and other styles

10

Yu, Jinhai, Edward T. Jennings, and J. S. Butler. "Dividing the Pie: Parties, Institutional Limits, and State Budget Trade-Offs." State Politics & Policy Quarterly 19, no. 2 (2019): 236–58. http://dx.doi.org/10.1177/1532440018822469.

Full text

Abstract:

Although many studies on budgetary outcomes of state politics focus on budget sizes, budget trade-off studies focus on budget composition. This study examines the role of state politics in explaining budget trade-offs. We apply Peterson’s typology to analyze budget trade-offs among developmental, allocational, redistributive, and educational expenditures. We focus on the roles of partisan and ideological factors and their interactive effects with institutional limits. Results show that politics matters. The Democratic Party and liberal citizen ideology increase state spending in redistribution

APA, Harvard, Vancouver, ISO, and other styles

11

Saxenian, Helen, Ipchita Bharali, Osondu Ogbuoji, and Gavin Yamey. "A quantitative analysis of sources of changes in government expenditures on health, 2000 to 2015: what can we learn from experience to date?" Gates Open Research 3 (January 11, 2019): 5. http://dx.doi.org/10.12688/gatesopenres.12900.1.

Full text

Abstract:

Background: Achieving universal health coverage (UHC) requires increased domestic financing of health by low-income countries (LICs) and middle-income countries (MICs). It is critical to understand how much governments have devoted to health from their own sources and how much growth might be realistic over time. Methods: Using data from WHO’s Global Health Expenditure Database, we examined how the composition of current health expenditure changed by financing source and the main sources of growth in health expenditures from 2000-2015. We also disaggregated how much growth in government expend

APA, Harvard, Vancouver, ISO, and other styles

12

Zotikov, Nikolay Z., and Anna A. Danilova. "BUDGETS OF THE RUSSIAN REGIONS BEFORE AND AFTER THE INTRODUCTION OF THE TAX CODE OF THE RUSSIAN FEDERATION." Oeconomia et Jus, no. 1 (March 31, 2022): 27–37. http://dx.doi.org/10.47026/2499-9636-2022-1-27-37.

Full text

Abstract:

In the conditions of a federal system, division of the budget into federal, regional and local levels is justified. For this reason, taxes are also distributed among the levels of the budget system. Each subject of the Russian Federation has its own budget, budget expenditure powers are regularized to it. For these purposes, the budget must have the financial resources necessary to cover its expenditures, as well as ensure the socio-economic development of the territories at a decent level. The article examines the revenues of regional budgets before and after the introduction of the Tax Code

APA, Harvard, Vancouver, ISO, and other styles

13

Refilwe, Ngwako, and A. Matandare Mufaro. "Budget and Mineral Revenues in Botswana." International Journal of Management Sciences and Business Research 8, no. 6 (2019): 125–38. https://doi.org/10.5281/zenodo.3496824.

Full text

Abstract:

Policymakers have been interested in the area of public finance especially in the issue of potential links among and between government expenditure and revenue. On one side, the access to tax revenue accumulation presents difficulties due to a narrow tax base as most people in developing countries are lowincome earners and tax collection is marred by several loopholes. On the other side, developing countries government expenditures are constantly increasing as they aspire for economic development. This poses a challenge for developing countries given shocks in their main revenue sources. The p

APA, Harvard, Vancouver, ISO, and other styles

14

Bell, Michael E., and David Brunori. "Symposium on Developing A Property Tax Expenditure Budget." Public Finance and Management 14, no. 2 (2014): 110–17. http://dx.doi.org/10.1177/152397211401400201.

Full text

Abstract:

The property tax is the most important source of local revenues. The base of the tax is being eroded by state and local policies intended to reduce property taxes for certain types of property or property owners. The resulting mosaic of property tax relief programs undermines the productivity, efficiency and fairness of the property tax. This symposium addresses more directly the concept of tax expenditure budgets for property taxes and their potential role in informing the debate on various property tax policies that cost local governments significant own-source revenues.

APA, Harvard, Vancouver, ISO, and other styles

15

ZHELEVA KALCHEVA, DESISLAVA ZHELEVA, and DANIELA USHATOVA. "PROPERTY TAX IN BULGARIA – THE NEED FOR UPDATING THE TAX BASE." Review of Economic and Business Studies 17, no. 1 (2024): 161–96. https://doi.org/10.47743/rebs-2024-1-0007.

Full text

Abstract:

In recent years, local authorities in Bulgaria and the European Union member states have faced numerous challenges. The crisis related to the spread of COVID-19, the war conflict in Ukraine, high inflation rates, increased energy prices, and disrupted supply chains have significantly negatively impacted municipal budgets. The growth of local expenditures not only outpaces revenue growth but does so at significantly higher rates. The low elasticity of tax revenues prevents them from increasing in parallel with the expenditures. The inflation recorded in recent months further creates fiscal gaps

APA, Harvard, Vancouver, ISO, and other styles

16

Bykovskaya, Yulia V. "THE MAIN PRIORITIES OF THE BUDGET POLICY OF THE RUSSIAN FEDERATION IN THE CONTEXT OF RUSSIA'S CHANGING PLACE IN THE MODERN WORLD." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/2, no. 151 (2024): 59–80. http://dx.doi.org/10.36871/ek.up.p.r.2024.10.02.007.

Full text

Abstract:

The article examines statistical data on the volumes of revenues and expenditures of the federal budget of the Russian Federation, as well as expenditures on national defense, national secu-rity and social policy for 2023-2026. A conclusion is made about the stability of budgetary resource spending. An analysis of changes in tax legislation from 2025, the implementation of which determines the implementation of budget policy in Russia, is carried out. The main innovations boil down to an increase in tax rates and an expansion of the list of taxable items. This will increase tax collection and

APA, Harvard, Vancouver, ISO, and other styles

17

Duyile, Igbasan Emmanuel, Igbekoyi Olusola Esther, and Oladutire Elijah Oladeji. "Causal Effects of Tax Revenue and Budget Implementation in Nigeria." International Journal on Economics, Finance and Sustainable Development 6, no. 12 (2024): 363–76. https://doi.org/10.31149/ijefsd.v6i12.5344.

Full text

Abstract:

This study examines the causal relationship between taxation and budget implementation in Nigeria from 2000 to 2022, addressing the persistent challenge of aligning tax revenues with fiscal policy outcomes. Despite Nigeria's reliance on tax revenue, its impact on budget execution remains unclear, creating a knowledge gap in fiscal management. The research aims to assess the Granger causality between company income tax (CIT), value-added tax (VAT), and budget implementation, measured by capital expenditure. Time series data from the CBN Statistical Bulletin and World Development Indicators were

APA, Harvard, Vancouver, ISO, and other styles

18

Fadhli, Fadhli, Asnawi Asnawi, and Jummaini Jummaini. "PERAN TAX EFFORT PADA PENGARUH FLYPAPER EFFECT DAN FISCAL STRESS TERHADAP KINERJA KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI ACEH." J-MIND (Jurnal Manajemen Indonesia) 7, no. 2 (2023): 143. http://dx.doi.org/10.29103/j-mind.v7i2.8884.

Full text

Abstract:

This study was to analyze of the significant effect or not of the effect of flypaper and financial stress on the financial performance of local governments with tax effort as a moderate variable. The data for this research were obtained from the DJPK in the form of the Regional Revenue and Expenditure Budget Achievement Report (APBD) as well as the supporting data in the form of the Revenue and Expenditure Budget. Regional budgets (APBD) and supporting data in the form of the Regional Revenue and Expenditure Budget (APBD). The GDP for Aceh Province is derived from the BPS in the Regency/City d

APA, Harvard, Vancouver, ISO, and other styles

19

ANTHONY, UNYIME ABASIDO, TIJJANI IDRIS, PHD ISMA’IL, TIJJANI IDRIS, PHD ISMA’IL, and MUAZU SAIDU BADARA. "IMPACT OF OIL AND TAX REVENUE ON CAPITAL BUDGET EXPENDITURE IN NIGERIA." GUSAU JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES 4, no. 1 (2023): 211–28. http://dx.doi.org/10.57233/gujeds.v4i1.14.

Full text

Abstract:

Capital Budget Expenditure is vital to the economic, business and social welfare of any country, especially for the fact that its importance spans across all works of life and has great impact on business proceedings. Over the years, Nigeria has recorded low implementation of capital budgets and is yet to move above 75 percent implementation within a fiscal year since the inception of her democracy (1999); with expenditure percentages staggering between 6 percent to 65 percent between 2010 to 2016. This study examined the impact of government revenue on capital budget expenditure in Nigeria be

APA, Harvard, Vancouver, ISO, and other styles

20

Подойницына, А. Г. "Мanagement system of Tax expenditure, its effectiveness". Экономика и предпринимательство, № 4(141) (11 липня 2022): 1062–66. http://dx.doi.org/10.34925/eip.2022.141.4.194.

Full text

Abstract:

Статья посвящена вопросам внедрения системы управления налоговыми расходами в Российской Федерации, реализации механизмов контроля и оценки результативности данных расходов. В статье показана роль оценки налоговых расходов в бюджетном процессе и определены перспективы развития методик анализа эффективности выпадающих доходов. Выявлены проблемы, сдерживающие развитие внедрения механизмов управления налоговыми расходами. Сделаны рекомендации по развитию оценки эффективности налоговых расходов в Российской Федерации. The article is devoted to the issues of introducing a tax expenditure management

APA, Harvard, Vancouver, ISO, and other styles

21

Konukcu-Önal, Debi, and Nil Tosun. "Government revenue-expenditure nexus: Evidence from several transitional economies." Ekonomski anali 53, no. 178-179 (2008): 145–56. http://dx.doi.org/10.2298/eka0879145k.

Full text

Abstract:

Budget deficits and the debate on the sources of deficit finance have been on the agenda of public economics ever since the 1980s. However recently in the post-communist countries fiscal imbalances appear to be an important problem due to prolonged periods of growing poverty resulting from the transition process. Poverty alleviation policies considerably affect the revenue and expenditure decisions of governments, which are subject to hard budget constraints in an open transitional economy and do not have room for departing from sound fiscal policies. The public finance literature provides a v

APA, Harvard, Vancouver, ISO, and other styles

22

Ibragimov, R. N. "Assessment of budget Impact on the Financial Sustainability of the Altai Territory Economy." Finance: Theory and Practice 23, no. 5 (2019): 75–86. http://dx.doi.org/10.26794/2587-5671-2019-23-5-75-86.

Full text

Abstract:

Based on the methods of quantitative and coefficient analysis of financial indicators, the author assessed the state of the Altai Territory budget and its impact on the financial sustainability of the region’s economy. The problems in the structure of income and expenditure revenues were noted: high growth rates of the budget expenditures, mainly due to social expenses; decreasing budget receipts of own revenues, such as property tax and other tax and non-tax revenues; growing dependence of the regional budget on uncompensated receipts, mainly due to increasing grants allocated by the federal

APA, Harvard, Vancouver, ISO, and other styles

23

Qiao, Yuhua. "Voter initiatives and their impact on states budget balance." Journal of Public Budgeting, Accounting & Financial Management 27, no. 1 (2015): 1–36. http://dx.doi.org/10.1108/jpbafm-27-01-2015-b001.

Full text

Abstract:

AbstractThis paper examines how voters' initiatives used in 24 states affect state budget balance. The author first uses a qualitative approach to investigate the extent to which ballot initiatives are used and identifies the initiatives that have had significant impacts on state revenues and expenditures. The review shows that the impact of initiatives differs from a state to state. The heavy initiative user states have experienced substantial impact on their budgets. Second, as their impact on state budget is particularly significant during economic downturn, a linear regression analysis is

APA, Harvard, Vancouver, ISO, and other styles

24

КАКАУЛИНА, М. О., and Н. А. КАЗАНСКИЙ. "CULIARITIES OF USING THE CONCEPT OF TAX EXPENDITURES IN FOREIGN COUNTRIES: CURRENT STATE AND MAIN PROBLEMS." Экономика и предпринимательство, no. 7(156) (September 20, 2023): 1131–36. http://dx.doi.org/10.34925/eip.2023.156.7.203.

Full text

Abstract:

В настоящее время одна из целей финансовой политики многих стран – это реформирование института налоговых расходов. Налоговые расходы являются дорогостоящими, существенно сокращая доходы бюджетов, и зачастую плохо продуманы для достижения желаемых политических целей. Во многих странах разница между налоговыми льготами и субсидиями, предоставляемыми через расходную часть бюджета, практически отсутствует. Поэтому усилия по сокращению налоговых расходов должны быть направлены также и на сокращение субсидий. Кроме того, в отдельных странах налоговые расходы, как правило, предоставляют непропорцион

APA, Harvard, Vancouver, ISO, and other styles

25

Kaka, Emmanuel John. "Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria." Journal of Accounting Research, Organization and Economics 3, no. 3 (2020): 215–28. http://dx.doi.org/10.24815/jaroe.v3i3.18108.

Full text

Abstract:

Objective – The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria. Design/methodology – Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data. Results – The findings of the study discovered that, there is a relationship between government revenue and government expenditure, a

APA, Harvard, Vancouver, ISO, and other styles

26

Irfan Hamdani, Nugia Sri Nesta, Junita Rahmawati, and Faisal Hidayat. "Pengeluaran Pemerintah Untuk Pembangunan Daerah." Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 1, no. 3 (2023): 187–203. http://dx.doi.org/10.58192/wawasan.v1i3.902.

Full text

Abstract:

Government expenditure is a component of fiscal policy, which is the action taken by the government to control how the economy develops by deciding how much money will be available for spending and revenue each year, as stated in the Budget revenue document. State Budget and Expenditures (APBN). In accordance with the unitary principle that regional government cannot be separated from the central government, on that basis, the independence of a region in managing its household affairs does not mean that each regional government must be able to finance all expenditures with its own Regional Ori

APA, Harvard, Vancouver, ISO, and other styles

27

Popova, Evgeniya Mikhailovna, and Guzel Mukhtarovna Guseinova. "Improvement of methodological base on identification of tax expenditures." Финансы и управление, no. 1 (January 2020): 23–37. http://dx.doi.org/10.25136/2409-7802.2020.1.32345.

Full text

Abstract:

The concept of tax expenditure is gradually being implemented into the budget process in the Russian Federation, which justifies the relevance of this research. Russia uses the legislative approach towards identification of tax spending, which has a weak theoretical-methodological base. There is currently no precise criterion for allocation of tax expenditures, while the definition formulated by the Article 6 of the Budgetary Code of the Russian Federation further complicates their identification. Thus, there is an objective need for development of more comprehensive approach towards identific

APA, Harvard, Vancouver, ISO, and other styles

28

Drepin, A. V. "The Priorities for Increasing the Efficiency of the Local Budgets’ Formation." Business Inform 2, no. 517 (2021): 256–65. http://dx.doi.org/10.32983/2222-4459-2021-2-256-265.

Full text

Abstract:

The article is aimed at substantiating the basic principles of the formation of local budgets for the medium term in the context of improving the efficiency of budget policy. An analysis of socio-demographic and economic indicators of territorial communities is carried out, determining that their consolidation has a positive effect on the optimization of the local budget expenditures. The efficiency of expenditures of local budgets of Central and Eastern Europe was evaluated on the basis of Musgrave criteria and the aggregated indicator of quality of public goods and services. The empirical an

APA, Harvard, Vancouver, ISO, and other styles

29

Surugiu, Marius-Razvan, Valentina Vasile, Raluca Mazilescu, Camelia Surugiu, and Razvan Vasile. "An analysis of the government revenue–expenditure nexus: A wavelet approach for the Romanian case." Economics and Finance Letters 10, no. 1 (2023): 78–93. http://dx.doi.org/10.18488/29.v10i1.3299.

Full text

Abstract:

The turbulent economic environment of the last decades, the social effects associated with the responsibilities of the state to support the development of the green economy, and the increase of involvement in sustainable social inclusion make it necessary to increase budget revenues. Evaluating the link between government revenues and expenditures is a complex approach defined by several factors related to tax compliance and the perception of the efficiency of the expenditure. In addition, recent endogenous and exogenous shocks have considerably influenced the fundamentals of long-term fiscal

APA, Harvard, Vancouver, ISO, and other styles

30

Çobanoğulları, Gökhan, Faik Bilgili, and Özgenur Kaya Çobanoğulları. "Decoding the government budget puzzle." Ekonomski vjesnik 37, no. 1 (2024): 11–28. http://dx.doi.org/10.51680/ev.37.1.2.

Full text

Abstract:

Purpose: The relationship between public expenditure and revenue that determines the budget balance in the explanation of budget deficits is very important. This study aimed to examine the association between public spending and income in Turkey. Methodology: This article applies the continuous wavelet transform method (CWT) to study the relation-ship between government revenues and expenditures in Turkey. The study, which covers the period 2006-2020, consists of monthly data. The following four CWT tools were used in the analysis: Wavelet Power Spectrum, Cross Wavelet Power, Wavelet Coherence

APA, Harvard, Vancouver, ISO, and other styles

31

Okafor, Samuel O., Olisaemeka D. Maduka, Ann N. Ike, and Benedict I. Uzoechina. "Tax-financing of Budget Deficits in LDCs: Re-validation of Laffer Curve Theory." Applied Economics and Finance 4, no. 3 (2017): 89. http://dx.doi.org/10.11114/aef.v4i3.2297.

Full text

Abstract:

Urgent need for quick action to put Nigeria and other developing economies back to the path of economic recovery has almost imposed state of emergency on these economies. Most LDCs are faced with acute shortage of development funds due to recessions accompanying incessant crashes in international financial market. Raising existing tax rates to finance budget deficit in LDCs often generates public debate on pros and cons of such policy option. Study considered Nigeria as typical case of LDCs. Study focused on establishing the effectiveness of tax-financing of budget deficit under Laffer curve t

APA, Harvard, Vancouver, ISO, and other styles

32

BENOVSKA, Liliya. "FINANCIAL EQUALIZATION IN THE CONTEXT OF DECENTRALIZATION REFORM OF POWER: PROBLEMS AND PERSPECTIVES." WORLD OF FINANCE, no. 2(59) (2019): 85–97. http://dx.doi.org/10.35774/sf2019.02.085.

Full text

Abstract:

Introduction. With the conduction of the reform of decentralization of power in Ukraine in the model of financial equalization, the emphasis is placed on aligning budgets on incomes with the use of separate equalization tools by expenditures. The introduction of the new alignment system involves a number of problems. Purpose. Solving the problems of financial equalization in Ukraine in the conditions of modern reforms and finding the ways of its improvement. Results. The investigation of features and instruments of financial equalization in the context of conducting modern reforms in Ukraine h

APA, Harvard, Vancouver, ISO, and other styles

33

Noroc, Dorel. "Tax Expenditures in the Budgetary and Tax System: Definition and Evaluation." Economica, no. 1(123) (May 2023): 131–37. http://dx.doi.org/10.53486/econ.2023.123.131.

Full text

Abstract:

The pandemic crisis and war in the region have led states to identify new revenue mobilization measures to cope with rising public spending. An essential tool at their disposal is the optimization of tax expenditures, which must be achieved with minimal adverse effects on economic and social processes. For this, it is necessary to go through some actions related to identifying tax expenditures and their evaluation through the lens of lost budget revenues. Also, the evaluation process includes identifying the objectives for which they were introduced and the degree of achievement of these objec

APA, Harvard, Vancouver, ISO, and other styles

34

Burkynskyy, Borys V., Iryna Z. Storonyanska, Valeriy F. Horyachuk, Volodymyr M. Osypov, and Hennadiy M. Murzanovskyy. "Ways to improve the budget equalization system in Ukraine." Regional Economy, no. 2(108) (2023): 21–33. http://dx.doi.org/10.36818/1562-0905-2023-2-2.

Full text

Abstract:

Under the conditions of the decentralization reform, the budget equalization system in Ukraine underwent significant changes, which took place in terms of the transition from vertical equalization of expenditures to horizontal equalization of revenues. Today, a mixed budget equalization system is being formed in Ukraine, with an emphasis on horizontal equalization of revenues and the use of separate tools for vertical equalization of expenditures. The main problems of budget equalization in Ukraine include the insufficient amount of own revenues of local budgets, the high level of dependence o

APA, Harvard, Vancouver, ISO, and other styles

35

Kozhukhova, T. V., Yu H. Bocharova, and Yu О. Sudakova. "FORMATION AND IMPLEMENTATION OF THE LOCAL BUDGETS: PROBLEMS AND DIRECTIONS OF INCREASING EFFICIENCY." TRADE AND MARKET OF UKRAINE, no. 2(54) 2023 (December 30, 2023): 90–100. http://dx.doi.org/10.33274/2079-4762-2023-54-2-90-100.

Full text

Abstract:

Objective. The objective of the present article is to identify problems and directions for improving the effectiveness of the formation and execution of budgets of territorial communities. Methods. In the research process, the following general scientific methods and methods of cognition were used: methods of scientific abstraction, analysis and synthesis (for researching theoretical aspects of the budget process at the local level, determining the main problems of the formation and implementation of local budgets, developing directions for improving the efficiency of the formation and impleme

APA, Harvard, Vancouver, ISO, and other styles

36

Rubin, Marilyn Marks. "Gender-Responsive Budgeting: Moving Women in China Further along the Road to Full Equality." Chinese Public Administration Review 10, no. 2 (2019): 40–53. http://dx.doi.org/10.22140/cpar.v6i1.2.85.

Full text

Abstract:

Over the past 25 years, the progress toward gender equity has gained momentum in most parts of the world, and has been galvanized by significant actions taken by the international community of nations. There has also been a growing worldwide awareness that governments' budget decisions relating to both revenues and expenditures can be critical in promoting gender equity. For example, on the expenditure side of the budget, a government's reduction of agricultural subsidies could impact heavily on women who generally comprise the bulk of farm workers, especially in developing countries. Restorin

APA, Harvard, Vancouver, ISO, and other styles

37

Rubin, Marilyn Marks. "Gender-Responsive Budgeting: Moving Women in China Further Along the Road to Full Equality." Chinese Public Administration Review 10, no. 2 (2019): 40. http://dx.doi.org/10.22140/cpar.v10i2.209.

Full text

Abstract:

Over the past 25 years, the progress toward gender equity has gained momentum in most parts of the world, and has been galvanized by significant actions taken by the international community of nations. There has also been a growing worldwide awareness that governments’ budget decisions relating to both revenues and expenditures can be critical in promoting gender equity. For example, on the expenditure side of the budget, a government’s reduction of agricultural subsidies could impact heavily on women who generally comprise the bulk of farm workers, especially in developing countries. Restorin

APA, Harvard, Vancouver, ISO, and other styles

38

Rubin, Marilyn Marks. "Gender-Responsive Budgeting: Moving Women in China Further Along the Road to Full Equality." Chinese Public Administration Review 6, no. 1/2 (2016): 27. http://dx.doi.org/10.22140/cpar.v6i1/2.85.

Full text

Abstract:

Over the past 25 years, the progress toward gender equity has gained momentum in most parts of the world, and has been galvanized by significant actions taken by the international community of nations. There has also been a growing worldwide awareness that governments’ budget decisions relating to both revenues and expenditures can be critical in promoting gender equity. For example, on the expenditure side of the budget, a government’s reduction of agricultural subsidies could impact heavily on women who generally comprise the bulk of farm workers, especially in developing countries. Restorin

APA, Harvard, Vancouver, ISO, and other styles

39

Md., Tasruzzaman Babu, and Morium Akter Dr. "Government Budget and Funding for Public Policies and Programs in Bangladesh." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 05, no. 11 (2022): 3073–80. https://doi.org/10.5281/zenodo.7315092.

Full text

Abstract:

This paper discussed briefly the Composition of Government Budget of Bangladesh of recent years with analyzing the composition of expenditure, explaining the share or ratio of specific policy areas in the expenditure and how the share or ratio of each major policy area got changed in the last 15 years. This paper also investigated the policy areas which were expanded and which got shrunk with explaining their reason of changes. Along with above, this paper summarized various tax sectors in Bangladesh mentioning their size and explaining major changes in tax system.

APA, Harvard, Vancouver, ISO, and other styles

40

OSTRISHCHENKO, Yuliia. "FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS." WORLD OF FINANCE, no. 4(53) (2017): 132–44. http://dx.doi.org/10.35774/sf2017.04.132.

Full text

Abstract:

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 implem

APA, Harvard, Vancouver, ISO, and other styles

41

Babu, Md Tasruzzaman, and Dr Morium Akter. "Government Budget and Funding for Public Policies and Programs in Bangladesh." International Journal of Multidisciplinary Research and Analysis 05, no. 11 (2022): 3073–80. http://dx.doi.org/10.47191/ijmra/v5-i11-15.

Full text

Abstract:

This paper discussed briefly the Composition of Government Budget of Bangladesh of recent years with analyzing the composition of expenditure, explaining the share or ratio of specific policy areas in the expenditure and how the share or ratio of each major policy area got changed in the last 15 years. This paper also investigated the policy areas which were expanded and which got shrunk with explaining their reason of changes. Along with above, this paper summarized various tax sectors in Bangladesh mentioning their size and explaining major changes in tax system.

APA, Harvard, Vancouver, ISO, and other styles

42

Korolev, O. G., and A. S. Mutafyan. "THE PROBLEMS OF CALCULATING THE INCOME TAX BASE IN RUSSIAN COMMERCIAL BANKS ON THE EXAMPLE OF VTB BANK PJSC." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 1 (2022): 17–24. http://dx.doi.org/10.18323/2221-5689-2022-1-17-24.

Full text

Abstract:

The paper shows the fiscal role of taxation of credit institutions, which currently has substantial significance for the Russian budget as commercial banks perform the significant taxes-and-dues payments to the Russian budget. The authors analyzed the structure of taxes from commercial banks to the federal budget and determined the role of income tax in the structure of taxes paid. The paper contains the analysis of the dynamics of VTB Bank (PJSC) expenses on the income tax payments, specifies the deviation of the estimated income tax rate from the effective one. The authors characterized the

APA, Harvard, Vancouver, ISO, and other styles

43

Shaikh, Salman Ahmed. "Welfare Potential of Zakat: An Attempt to Estimate Economy wide Zakat Collection in Pakistan." Pakistan Development Review 54, no. 4I-II (2015): 1011–27. http://dx.doi.org/10.30541/v54i4i-iipp.1011-1027.

Full text

Abstract:

In Pakistan, Naveed and Ali (2012) in a most recent study conclude that as many as 58.7 million people in Pakistan are living in multidimensional poverty with 46 percent of the rural population and 18 percent of the urban households falling below the poverty line. It is natural to ask what the government is doing for these poor people and how much it can expend to end extreme poverty in Pakistan. If we look at the fiscal position of the government, we see that Pakistan has a very low tax to GDP ratio, i.e. 9 percent. As a result of low tax to GDP ratio and high current expenditure, the governm

APA, Harvard, Vancouver, ISO, and other styles

44

Sokolovska, Alla. "The benchmark for VAT and VAT expenditures in Ukraine: methodological and pragmatic aspects." Economy and forecasting 2022, no. 1 (2022): 55–83. http://dx.doi.org/10.15407/econforecast2022.01.055.

Full text

Abstract:

Despite the preparation by the State Tax Service of Ukraine of Reports on tax reliefs that are a loss of budget revenues, which indicate certain steps towards the introduction of the concept of tax expenditures in the budget process, the question of their quality remains open due to the uncertainty of the principles of distribution of tax reliefs into those that are losses of budget revenues and other tax reliefs, and due to the algorithm for calculating budget losses from the provision of tax reliefs. In view of the above, the purpose of the article is to determine methodological approaches t

APA, Harvard, Vancouver, ISO, and other styles

45

Sokolovska, Alla. "THE BENCHMARK FOR VAT AND VAT EXPENDITURES IN UKRAINE: METHODOLOGICAL AND PRAGMATIC ASPECTS." Ekonomìka ì prognozuvannâ 2022, no. 1 (2022): 78–106. http://dx.doi.org/10.15407/eip2022.01.078.

Full text

Abstract:

Despite the preparation by the State Tax Service of Ukraine of Reports on tax reliefs that are a loss of budget revenues, which indicate certain steps towards the introduction of the concept of tax expenditures in the budget process, the question of their quality remains open due to the uncertainty of the principles of distribution of tax reliefs into those that are losses of budget revenues and other tax reliefs, and due to the algorithm for calculating budget losses from the provision of tax reliefs. In view of the above, the purpose of the article is to determine methodological approaches t

APA, Harvard, Vancouver, ISO, and other styles

46

Rukina, S. N., K. A. Gerasimova, A. S. Takmazyan, and K. N. Samoylova. "Budgetary instruments of public finance management." Vestnik Universiteta, no. 10 (November 27, 2022): 205–14. http://dx.doi.org/10.26425/1816-4277-2022-10-205-214.

Full text

Abstract:

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 o

APA, Harvard, Vancouver, ISO, and other styles

47

Tsyhanenko, Olena, Hanna Samus, and Alina Medvid. "The state budget of Ukraine: Diagnostics in the context of martial law." Scientific Bulletin of Mukachevo State University Series “Economics” 10, no. 3 (2023): 58–66. http://dx.doi.org/10.52566/msu-econ3.2023.58.

Full text

Abstract:

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, analysi

APA, Harvard, Vancouver, ISO, and other styles

48

Hrytsenko, Olha. "THE INFLUENCE OF THE WAR ON THE FORMATION OF THE BUDGETARY SYSTEM IN UKRAINE." sj-economics scientific journal 55, no. 4 (2024): 24–31. https://doi.org/10.58246/sj-economics.v55i4.664.

Full text

Abstract:

The full-scale war in Ukraine has led to fundamental changes in the functioning of the budget system. This article analyzes the consequences of the military actions and their impact on the formation of the budget system in Ukraine, in particular: the growth of defense and security expenditures, the increase in the deficit, and the attraction of significant external financial assistance. The author analyzes the problems that Ukraine faces during the war in filling the revenue side of the budget and proposes solutions, including tax system reform, expenditure optimization, and strengthening fina

APA, Harvard, Vancouver, ISO, and other styles

49

Khrystyna Danylkiv, Yaroslav Dropa, Marta Petyk, and Volodymyr Havran. "IMPROVEMENT OF THE FISCAL POLICY OF UKRAINE UNDER THE CONDITIONS OF THE FORMATION OF A DIGITAL ECONOMY." INNOVATIVE ECONOMY, no. 2-3 (2022): 50–61. http://dx.doi.org/10.37332/2309-1533.2022.2-3.8.

Full text

Abstract:

Purpose. The purpose of the scientific work is to determine directions for improving the state's fiscal policy in the context of digitalization of the financial system and strengthening of European integration processes in Ukraine. Methodology of research. To achieve the defined goal, a complex of modern scientific research methods was used, in particular: logical – to gradually systematize the theoretical and practical principles of research; induction and deduction – for formulating well-founded conclusions and proposals; analysis and synthesis – to identify the factors that determine the fi

APA, Harvard, Vancouver, ISO, and other styles

50

Sokolov, I. A., and E. O. Matveev. "Assessing the Impact of Fiscal Policy on Economic Growth Rates." World of new economy 17, no. 4 (2024): 65–78. http://dx.doi.org/10.26794/2220-6469-2023-17-4-65-78.

Full text

Abstract:

Relevance. The Guidelines for Budget, Tax and Customs Tariff Policy for 2024 and for the planning period 2025–2026 show that there will be a significant increase in expenditures for all funds of the Russian budget system. The expenses’ structure is changing significantly: it is expected to shift towards power expenses against the backdrop of a slight reduction in investments in human capital, social policy and the national economy growth. To ensure the budgetary balance required by law, the state predicted an increase in the tax burden in the next three years. This paper attempts to assess the

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!