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Journal articles on the topic 'Budget transfers'

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1

Zubarevich, N. V. "Possibility of decentralisation during the year of pandemic: what does the analysis of public budgets reveal?" Regional nye issledovaniya 71, no. 1 (2021): 46–57. http://dx.doi.org/10.5922/1994-5280-2021-1-4.

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In the year of the pandemic transfers from the federal to the regional budgets increased by 50 per cent which led to an increase in budget revenues in most regions and made regional budgets more dependent on federal support. The proportion of earmarked transfers (subventions and subsidies) increased, making reassignment of budgetary funds difficult. The regions were forced to spend additional money on designated projects only, which resulted in further centralisation of budget management. The transfer calculation became less transparent, additional transfers were not linked to the decrease in
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2

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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3

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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4

Sumskaya, T. V. "Analysis of sustainability of local budgets (the example of municipal settlements of the Novosibirsk region)." Vestnik NSUEM, no. 4 (January 8, 2025): 152–66. https://doi.org/10.34020/2073-6495-2024-4-152-166.

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The article diagnoses the sustainability of local budgets using the example of municipalities of the Novosibirsk region using budget coefficients. The structure of local budget revenues for the Russian Federation in general and for the municipalities of the Novosibirsk region in particular is characterized. Calculation of budget coefficients for 2012–2020 revealed a significant dependence of local budgets of the region on transfers from the budget of the Novosibirsk region, while municipalities that had the largest share of tax and non-tax revenues after transferring funds from the regional bu
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5

Rudakevych, Ivan. "GEOSPATIAL ASPECTS OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES OF TERNOPIL REGION." SCIENTIFIC ISSUES OF TERNOPIL VOLODYMYR HNATIUK NATIONAL PEDAGOGICAL UNIVERSITY. SERIES: GEOGRAPHY 54, no. 1 (2023): 68–78. http://dx.doi.org/10.25128/2519-4577.23.1.8.

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In the article geospatial aspects of the financial capacity of territorial communities of Ternopil region are described. The need to conduct such a study has been updated, since not all communities in the region were financially capable after their creation. Scientific studies on the subject of financial capacity of territorial communities are characterized. Criteria for determining the financial capacity of territorial communities were defined according to the methodology of the ministry of community and territory development of Ukraine. For this research were used following indicators: reven
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6

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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7

Furukawa, Mitsuaki, and Junichiro Takahata. "General Budget Support in Tanzania." African Journal of Economic and Management Studies 9, no. 4 (2018): 477–91. http://dx.doi.org/10.1108/ajems-07-2017-0170.

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Purpose The purpose of this paper is to analyze late disbursements for service delivery by focusing on donors’ General Budget Support disbursement to Tanzania and on the intergovernmental money flows in Tanzania. Design/methodology/approach The authors examined empirical analysis using statistics of intergovernmental transfers in Tanzania. Findings This paper shows that such center-local transfers are significantly correlated with the timing of local government expenditures in general and health expenditures in particular. It also shows that development expenditures are more affected than recu
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8

Tymchyshyn, Yuliya. "Ukrainian regions’ budget security in the conditions of public administration decentralization." Regional Economy, no. 3 (2019): 106–14. http://dx.doi.org/10.36818/1562-0905-2019-3-11.

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The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in cu
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9

Gadzhiev, Nazirhan Gadzhievich, Irina Viktorovna Nyuhnya, and Sergey Aleksandrovich Konovalenko. "The role of inter-budgetary transfers in the socio-economic development of the country and regions." Vestnik of Astrakhan State Technical University. Series: Economics 2025, no. 1 (2025): 118–26. https://doi.org/10.24143/2073-5537-2025-1-118-126.

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Inter-budget transfers play a significant role in the fiscal policy of the state, acting in such forms as grants, subsidies and subventions. The state, through participants in budgetary relations, provides the opportunity to create conditions for solving problems of budget financing of strategically important industries, compensation for losses from the implementation of investment and socially significant projects and programs, and provides the opportunity to develop entire industries or areas of activity in the real sector of the country's economy at various levels of the budgetary system. T
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10

Lukashev, Oleksandr A., Ihor Y. Krynytskyi, and Serhii V. Broiakov. "BUDGETARY TRANSFER AS A TOOL FOR FINANCING THE HEALTH SECTOR: THEORETICAL LEGAL ANALYSIS." Wiadomości Lekarskie 73, no. 12 (2020): 2855–59. http://dx.doi.org/10.36740/wlek202012225.

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The aim: The purpose of the study is to: a) determine the purpose of budget transfers in the field of medicine; b) determine the characteristics that characterize budget transfers in the health sector; c) establish the significance of budget transfers in those jurisdictions in which the system of health insurance operates. Materials and methods: The empirical basis of the study was the Report of the Minister of Health of Singapore, Information on the subvention section for 2019-2020 in Hong Kong, the Budget forecast of the US Congress for 2019, Reports of the Accounts Chamber of Ukraine for 20
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11

SKLYAROV, German N. "On administrative responsibility of recipients of inter-budget transfers for violating the procedure and (or) terms of provision (expenditure) of inter-budget transfers." Finance and Credit 27, no. 9 (2021): 2158–68. http://dx.doi.org/10.24891/fc.27.9.2158.

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Subject. The article discusses administrative responsibility of recipients of inter-budget transfers (their officials) for violating the procedure and (or) conditions for provision (spending) of inter-budget transfers, including an attempt to determine the time of occurrence of the offense for which it is possible to bring to administrative responsibility. Objectives. The aim is to identify problems in the field of administrative and financial legislation that complicate the classification of violations of the procedure and (or) conditions for the provision (spending) of inter-budget transfers
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12

Pobedin, Alexander A. "Federal intergovernmental transfers in the Russian Federation: experience and results of implementation." R-Economy 10, no. 2 (2024): 174–89. http://dx.doi.org/10.15826/recon.2024.10.2.011.

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Relevance. Intergovernmental budgetary regulation is pivotal for promoting territorial equalization and bridging socio-economic gaps among regions. It ensures equitable access to public goods for all citizens, irrespective of their location. The effective distribution of federal financial assistance, guided by the principles of budget federalism, is essential for maintaining macroeconomic stability and fostering sustainable socio-economic development on the national and regional levels. Research Objective. The study aims to assess the competitive positions of Russian regions within the distrib
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13

Li, Yunan. "Mechanism design with financially constrained agents and costly verification." Theoretical Economics 16, no. 3 (2021): 1139–94. http://dx.doi.org/10.3982/te3907.

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A principal distributes an indivisible good to budget‐constrained agents when both valuation and budget are agents' private information. The principal can verify an agent's budget at a cost. The welfare‐maximizing mechanism can be implemented via a two‐stage scheme. First, agents report their budgets, receive cash transfers, and decide whether to enter a lottery over the good. Second, recipients of the good can sell it on a resale market but must pay a sales tax. Low‐budget agents receive a higher cash transfer, pay a lower price to enter the lottery, and face a higher sales tax. They are also
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14

Shabel'nikova, S. I. "The main approaches to inter-budgetary regulation and financial support of the subjects of the Russian federation from the federal budget in 2025–2027." Federalism 29, no. 4 (2024): 123–41. https://doi.org/10.21686/2073-1051-2024-4-123-141.

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The main source of financial support for the budgets of the country’s regions is the federal budget, which for the coming three years has become even more voluminous, ambitious and ambitious in solving the tasks set. It is projected to grow by 4 trillion in its revenue, it is planned to provide financial resources for new national projects that will be launched next year and significant funds are provided for their implementation - this is more than 40 trillion rubles in the six-year horizon. Federal funding has been almost doubled compared to existing national projects. The issue of balancing
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15

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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16

Reva, Valeriia. "Interbudgetary relations in ukraine: essence and features of implementation in modern conditions." Law and innovations, no. 3 (43) (September 25, 2023): 101–7. http://dx.doi.org/10.37772/2518-1718-2023-3(43)-13.

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Problem setting. The issues of implementation of interbudgetary relations in the form of interbudgetary transfers, development of high-quality, simple and transparent mechanisms for their provision between different parts of the state budget system are conceptual both in normal conditions of budgetary and legal regulation, and even more so in extraordinary circumstances. It is quite clear that martial law belongs to such circumstances, and the introduction of such a state by the Decree of the President of Ukraine «On the Introduction of Martial Law in Ukraine» of February 24, 2022, No. 64/2022
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17

Zamyatina, N. V. "Special Features of the Municipal Budgets Carrying out in 2008-2009." Izvestiya of Saratov University. Economics. Management. Law 10, no. 2 (2010): 61–65. http://dx.doi.org/10.18500/1994-2540-2010-10-2-61-65.

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The article is devoted to the problems of forming and carrying out the municipal budgets under the crisis conditions. The author analyses the problem aspects of carrying out local budgets in 2008-2009, and possible measures of increasing the budget incomes on the municipal level. The opinion about the necessity to cut down a part of the subject inter-budget transfers in these budgets, is given in the article. The author shows the analysis of the budget incomes structure of the municipal district of Saratov city.
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18

Noviar, Helmi, Syahril Syahril, Saiful Badli, and Yunidar Purnama Sari. "Efficiency Analysis of Central Government Transfer Funds to the Regions Income Inequality." Akbis: Media Riset Akuntansi dan Bisnis 7, no. 2 (2023): 55. http://dx.doi.org/10.35308/akbis.v7i2.7571.

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The government spending budget in the form of transfers to the regions is the government's effort to reduce income inequality in every region in Indonesia. Therefore, this study aims to analyze income inequality through the government budget to regions, including transfers of balancing funds and transfers of special autonomy funds and adjustments using the estimated Gini Ratio. This study uses secondary data from 2007 to 2020 sourced from the Ministry of Finance of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. The analysis results show that the estimated transfer a
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19

STOROZHUK, Iryna. "Features of the budget organization under martial law." Economics. Finances. Law 8, no. - (2023): 88–92. http://dx.doi.org/10.37634/efp.2023.8.20.

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The paper is devoted to the characteristics of the functioning of the budget system, as a component of the budget system, in the conditions of martial law, which is one of the most important issues of the viability of our state. The purpose of the paper is to study the peculiarities of the budget system through the functioning of the budget system under martial law, as well as the analysis of key norms of budget legislation that ensure the organization and functioning of the budget system of Ukraine in today's realities. The main difference between the budget system and the budget system is th
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20

Hrubliak, Oksana. "The main vectors of changes in local budgets in the context of budget decentralization and martial law." Galic'kij ekonomičnij visnik 80, no. 1 (2023): 59–67. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.01.059.

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Implementation of regional problems of socio-economic development of territories depends on the efficiency of local authorities. An important factor in the implementation of these programs is the sufficiency of their own financial resources at their disposal. This problem had to be overcome by the reform of budget decentralization, according to which each local authority should provide a decent level of primary and basic public services for the population. Russian military aggression added even more problems to local communities: causing mass migration and stopping business, the need to solve
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21

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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22

Sarnetska, Yana. "PRIORITIES FOR THE DISTRIBUTION OF INTERBUDGETARY TRANSFERS UNDER THE CONDITIONS OF FISCAL DECENTRALIZATION IN UKRAINE." EUREKA: Social and Humanities 1 (January 31, 2020): 35–45. http://dx.doi.org/10.21303/2504-5571.2020.001140.

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The article is devoted to the problem of the distribution of intergovernmental transfers in Ukraine, taking into account fiscal decentralization trends. To perform the delegated functions, local governments need to have sufficient funding. However, the revenues of local budgets are insufficient to cover all necessary expenses. Therefore, inter-budget transfers, which in Ukraine are the main instrument of financial equalization, play an important role in ensuring the implementation of delegated powers by local governments. The aim of the article is determination of the priorities for the distri
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23

Yana, Sarnetska. "PRIORITIES FOR THE DISTRIBUTION OF INTERBUDGETARY TRANSFERS UNDER THE CONDITIONS OF FISCAL DECENTRALIZATION IN UKRAINE." EUREKA: Social and Humanities 1 (January 31, 2020): 35–45. https://doi.org/10.21303/2504-5571.2020.001140.

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The article is devoted to the problem of the distribution of intergovernmental transfers in Ukraine, taking into account fiscal decentralization trends. To perform the delegated functions, local governments need to have sufficient funding. However, the revenues of local budgets are insufficient to cover all necessary expenses. Therefore, inter-budget transfers, which in Ukraine are the main instrument of financial equalization, play an important role in ensuring the implementation of delegated powers by local governments. The aim of the article is determination of the priorities for the distri
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24

Zotikov, N. Z. "Budgetary and tax policy at the present stage and its role in forming budgets of different levels." UPRAVLENIE / MANAGEMENT (Russia) 11, no. 4 (2023): 35–44. http://dx.doi.org/10.26425/2309-3633-2023-11-4-35-44.

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Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern realities. The sanctions imposed by the European Union and the United States of America against Russia affect not only the production sphere, but also economy as a whole. The decline in oil prices, ruble devaluation, and outflow of foreign capital eventually lead to budget deficit. In these conditions, budgetary and tax policy remains one of the most i
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25

Koliada, Tetiana A. "Financial Provision of Sustainable Development of Territorial Communities of Ukraine as a Factor of Real Decentralization of Post-War Recovery." Business Inform 7, no. 558 (2024): 385–93. http://dx.doi.org/10.32983/2222-4459-2024-7-385-393.

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The aim of the article is to assess the current state and determine the prospects for financial provision for sustainable development of territorial communities of Ukraine in the context of decentralization for the medium-term period of post-war recovery. The article generalizes the legislative grounds for Ukraine’s provision of the Sustainable Development Goals and the need to take them into account in the development of forecast documents; an analysis of the composition and structure of local budget revenues, their share in consolidated budget revenues and GDP for 2019–2023 is carried out; o
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26

Yushko, Serhii. "A new paradigm for budget revenue distribution resulting from decentralization reform in Ukraine." Fìnansi Ukraïni 2025, no. 5 (2025): 23–42. https://doi.org/10.33763/finukr2025.05.023.

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The implementation of the decentralization reform in Ukraine and its impact on the development of regions and territorial communities, the formation and implementation of local budgets impact the interests of state and local self-government bodies, business structures, and residents of newly formed communities. Problem Statement. The impact of the decentralization reform introduced in Ukraine on the formation of budget indicators and the distribution of funds between the state and local budgets. Purpose. The study of changes caused by the decentralization reform in the formation of the revenue
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27

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.

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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
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28

Metelenko, Natalia, Yuliia Diatlova, Valentina Diatlova та Iryna Silina. "ДЕРЖАВНИЙ БЮДЖЕТ УКРАЇНИ ТА ТЕРИТОРІЙ: ІНСТРУМЕНТИ ФОРМУВАННЯ, ВИКОРИСТАННЯ ТА УСУНЕННЯ ДИСБАЛАНСІВ". Economical 2, № 30 (2024): 82–94. https://doi.org/10.31474/1680-0044-2024-2(30)-82-91.

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The study is devoted to the development of the state budget management theoretical foundations, the generalization of trends in its implementation under martial law conditions, and the development of scientifically based recommendations for improving tools of eliminating imbalances. Abstract-logical, systemic-structural and comparative analysis, grouping, statistical-economic, systematization and generalization methods were used for the research. In the format of theoretical foundations, the conceptual apparatus for managing the state budget is systematized. The concepts of the control mechani
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29

Metelenko, Natalia, Yuliia Diatlova, Valentina Diatlova та Iryna Silina. "ДЕРЖАВНИЙ БЮДЖЕТ УКРАЇНИ ТА ТЕРИТОРІЙ: ІНСТРУМЕНТИ ФОРМУВАННЯ, ВИКОРИСТАННЯ ТА УСУНЕННЯ ДИСБАЛАНСІВ". Economical 2, № 30 (2024): 82–94. https://doi.org/10.31474/1680-0044-2024-2(30)-82-94.

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The study is devoted to the development of the state budget management theoretical foundations, the generalization of trends in its implementation under martial law conditions, and the development of scientifically based recommendations for improving tools of eliminating imbalances. Abstract-logical, systemic-structural and comparative analysis, grouping, statistical-economic, systematization and generalization methods were used for the research. In the format of theoretical foundations, the conceptual apparatus for managing the state budget is systematized. The concepts of the control mechani
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30

BONDARUK, Taisiia, and Oksana VINNYTSKA. "ASSESSMENT OF THE STATUS OF DECENTRALIZATION OF UKRAINE’S LOCAL BUDGETS." Economy of Ukraine 2018, no. 7 (2018): 59–75. http://dx.doi.org/10.15407/economyukr.2018.07.059.

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Decentralization of power is a necessary condition for the formation of effective local self-government. Therefore, it is important to deepen theoretical and methodological principles for assessing the status of decentralization of the revenue part of Ukraine’s local budgets. It is determined that the assessment of the status of decentralization of local budget revenues requires the use of a set of indicators that would fully characterize the financial decentralization. It is proposed to allocate the assessment indicators of financial decentralization of local budgets revenues according to thr
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31

Klimanov, V. V., and A. A. Mikhaylova. "Fiscal decentralization in pandemic and post-pandemic times." Journal of the New Economic Association 51, no. 3 (2021): 218–26. http://dx.doi.org/10.31737/2221-2264-2021-51-3-11.

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In 2020, many countries, including Russia, faced a unique situation in which subnational authorities were forced to take on new powers to combat the pandemic and its consequences. At the same time, fiscal decentralization, which can be characterized by indicators of decentralization of income, expenditures or as tax decentralization, has decreased. The share of intergovernmental transfers in the revenues of regional budgets has increased. Before that, attempts to increase the role of the regional level in the country’s budget system were made in Russia, but they usually ended in failure. The a
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32

Ushatova, D. "MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES." Trakia Journal of Sciences 19, Suppl.1 (2021): 365–77. http://dx.doi.org/10.15547/tjs.2021.s.01.054.

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The study aims to present the main characteristics of state transfers for municipal budgets (total subsidy for state-delegated activities, total equalization subsidy, targeted subsidy for capital expenditures, transfer for winter maintenance and snow removal and other current transfers), their purpose and mechanisms for their determination and distribution by municipalities. The specific rules for their spending by the municipalities (targeted and non-targeted) are derived, presenting the introduced control mechanisms on the powers of the local authorities for their spending. The correspondenc
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33

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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34

Ерохин, Дмитрий, Dmitriy Erokhin, Антон Новиков, and Anton Novikov. "FINANCIAL AND LEGAL PROBLEMS IN PLEDGING OF INTER-BUDGET TRANSFERS FROM BUDGET OF SUBJECT OF THE RUSSIAN FEDERATION TO LOCAL BUDGETS." Bulletin of Bryansk state technical university 2016, no. 4 (2016): 330–36. http://dx.doi.org/10.12737/23273.

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Standard-legal documentation of the subject of the Russian Federation (Bryansk Region) regulating a process of interbudget transfers provision in the form of subsidies from the budget of the subject of the Russian Federation to local budgets are analyzed. According to the results of the analysis carried out there are revealed law enforcement problems the elimination of which allows ensuring higher budget efficiency.
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35

Humenna, Y. H., and D. V. Storozhenko. "LOCAL LEVEL BUDGET FORMATION SYSTEM: THEORETICAL ASPECTS, TRENDS AND DEVELOPMENT PROSPECTS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 222–33. http://dx.doi.org/10.21272/1817-9215.2021.3-25.

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This article is devoted to the study of the peculiarities of the functioning the system of budgeting local levels in Ukraine. The aim of the article is to study the theoretical aspects of the local budget system, to conduct the analytical assessment of trends in the functioning of local budgets and to study the prospects for their further development. Systematization of literature sources to determine approaches to the essential component of the local budget allowed defining the local budget as detailed plan for the use of financial resources, economic relations related to improving the social
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36

Hastuti, Proborini. "Menakar Konstitusionalitas Penundaan dan/atau Pemotongan Anggaran Transfer ke Daerah dalam UU APBN." Jurnal Konstitusi 19, no. 4 (2022): 843. http://dx.doi.org/10.31078/jk1945.

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Provisions regarding delays and/or withholding of transfers to regions by the Government in the APBN Law create problems when they are considered to create legal uncertainty regarding finances, which should be the domain of regional governments. This study aims to analyze: the constitutional urgency of the existence of a transfer budget to the regions from the center and the suitability of the sanctions for delaying and/or cutting budget transfers to the areas in the APBN Law. The study results show that transfers to the regions are a form of constitutional embodiment in the form of handing ov
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37

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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38

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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39

Dodonov, V. Yu. "Inter-budget Relations in Kazakhstan: State and Main Trends." Financial Journal 16, no. 5 (2024): 27–42. http://dx.doi.org/10.31107/2075-1990-2024-5-27-42.

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Balance of the state budget is one of the necessary conditions for the effective functioning of the budget system of the country. This balance is largely determined by inter-governmental fiscal relations and the resulting redistribution of financial resources between the central, regional and local levels of the budget system. Inter-budget relations in Kazakhstan over the past two decades have undergonesignificant changes, which further increased the relevance of research on this topic. Such aspects of inter-budget relations as the increase in the volume and specific weight of transfers from t
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40

Radelytskyy, Yuriy, and Nazar Symanych. "Local budgets as the financial base of local government in conditions of economic instability." Ukrainian Journal of Applied Economics and Technology 2023, no. 4 (2023): 403–7. https://doi.org/10.36887/2415-8453-2023-4-65.

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The article explores the issues of local budgets as the financial foundation of local self-government in conditions of economic instability. It defines the competencies of local self-government bodies in the sphere of local budget functioning and accumulation of financial resources. The article aims to substantiate the possibilities of strengthening the financial base of local self-government bodies in the context of economic instability. According to the European Charter of Local Self-Government, the article investigates the financial autonomy of local self-government bodies. According to the
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Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.

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It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the
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42

Sumskaya, Tatiana V. "FEATURES OF SUB-FEDERAL BUDGET REVENUE IN THE RUSSIAN FEDERATION." Economy of the North-West: problems and prospects of development 4, no. 79 (2024): 68–75. https://doi.org/10.52897/2411-4588-2024-4-68-75.

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The article assesses the structure of revenues of regional budgets of the Russian Federation for the period 2012–2020, calculates the characteristics of heterogeneity of budget indicators before and after the allocation of funds from the federal budget. The relationship between transfers from federal budget and tax and non-tax revenues is analyzed, the marginal effect of increasing taxes received by the budgets of Russian regions is estimated using regression analysis methods. To assess how well the current system of inter-budgetary fiscal relations copes with its functions, in particular with
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Faleychik, Larisa. "Budgetary Systems of the Eastern Russian Regions during the Pandemic Crisis 2020-2021: Territorial Projection." Problemy dalnego vostoka, no. 6 (2023): 127. http://dx.doi.org/10.31857/s013128120029397-7.

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The article presents an analysis of the dynamics of the state and structure of budget revenues and expenses of the Eastern Russian regions during the pandemic period of 2019-2021. Budget analysis was carried out using statistical and empirical research methods based on Federal Treasury data on the execution of the consolidated budgets of the regions of the Russian Federation and the budgets of territorial state extra-budgetary funds. By the end of 2021, the structure of the revenue side of budgets in most regions had practically recovered to its pre-Covid state. Personal income tax remained on
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PYSMENNYI, Vitalii. "GRANTS IN PROVIDING FINANCIAL POTENTIAL OF TERRITORIES." WORLD OF FINANCE, no. 1(54) (2018): 70–81. http://dx.doi.org/10.35774/sf2018.01.070.

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Introduction. Government grants are a very specific instrument in the functioning of local budgets. On the one hand, the high degree of liberalization of their use makes it possible for local authorities to channel financial resources to programmes and measures that, subjectively, are most needed for the economic and social development of territories. On the other hand, such liberalization poses a potential threat to the self-sufficiency of local budgets in Ukraine. Even with the formation of an open and civil society, such phenomena as corruption in the authorities, political lobbyism, ineffi
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Yushkov, A. O., N. Yu Oding, and L. I. Savulkin. "Transfer-dependent regions of Russia: Scenarious for increasing the budget revenues." Voprosy Ekonomiki, no. 12 (December 7, 2018): 46–65. http://dx.doi.org/10.32609/0042-8736-2018-12-46-65.

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The article discusses the current state and development prospects of transferdependent regions of Russia (recipient regions). Transfer-dependent regions are defined as regions with the share of intergovernmental transfers in their total revenues exceeding 25%. The paper presents a new classification of recipient regions, where regions are divided according to the degree of their transfer dependence, as well as the growth rate of tax revenues. Based on the analysis of intergovernmental transfers, the dynamics of tax revenues and regional government debt, as well as the structure of the regional
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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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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.

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Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implem
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Sumskaya, T. V. "Main directions for forming budget income of different types of municipalities in the Russian Federation." Vestnik NSUEM, no. 2 (August 3, 2023): 19–36. http://dx.doi.org/10.34020/2073-6495-2023-2-019-036.

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This study is aimed at determining the main sources of income for local budgets of various types, their dependence on transfers. The analysis of the structure of the total and own revenues of the budgets of municipalities was carried out. For the period 2012–2021 revenues and their main components are determined in current and constant prices, which makes it possible to characterize the dynamics of the state of budgets for the specified period. The analysis of the structure of the main components of local budget revenues by types of municipalities identifies the dependence of urban districts,
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Bashenkov, Artem, Alexander Myasnikov, Elena Semerikova, and Svetlana Seregina. "Influence of Intergovernmental Transfers on Regional Incomes in Russia." Spatial Economics 18, no. 3 (2022): 63–92. http://dx.doi.org/10.14530/se.2022.3.063-092.

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Given the current conditions of intensifying sanctions, scarcity of resources and the start of a structural transformation of the Russian economy, the task of a reassessment of the efficiency of existing tools of economic policy, so that these tools can be realigned, becomes vital. In this publication, we study the influence of intergovernmental budget transfers, subsidies in particular, on regional economic growth in Russia. We perform the analysis on the full sample of relevant Russian regions and on three subsamples of regions, differing in the degrees of regional budgets’ reliance on trans
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Lykova, L. N. "Consolidated Budgets of the Subjects of the Russian Federation in 2020: Opportunities for Fulfilling Obligations in the Context of the Crisis." Federalism, no. 1 (March 29, 2021): 207–20. http://dx.doi.org/10.21686/2073-1051-2021-1-207-220.

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In the context of the economic crisis of 2020, triggered by the global pandemic, regional budgets faced a pronounced drop in tax revenues. The regions, whose economy is based on the extractive sector and metallurgy were most seriously affected. The drop in corporate income tax receipts in some regions was critical. At the same time, due to the implemented measures to support employment and income of the population, the personal income tax receipts have even increased. The most important element of supporting regional budget revenues was a significant increase in federal transfers. In fact, all
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