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Journal articles on the topic 'Budgetary independence'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Naumov, Ilya V., and Natalia L. Nikulina. "Transformation of Regional Budgetary Independence and Security: Spatial Analysis." Economy of Region 17, no. 3 (2021): 1042–56. http://dx.doi.org/10.17059/ekon.reg.2021-3-23.

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The issue of increasing budgetary independence and security is relevant for the majority of territorial systems, both at the regional and municipal levels. It was hypothesised that changes in the structure of regional public debt have a negative impact on their budgetary security. According to this hypothesis, an increase in the proportion of bank borrowing and corresponding decrease in the issue of debt securities by the constituent entities of the Russian Federation leads to a greater overall debt burden on the regional budget. In order to study transformation processes affecting budgetary i

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2

Naumov, Ilya V., and Natalia L. Nikulina. "Transformation of Regional Budgetary Independence and Security: Spatial Analysis." Economy of Region 17, no. 3 (2021): 1042–56. http://dx.doi.org/10.17059/ekon.reg.2021-3-23.

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The issue of increasing budgetary independence and security is relevant for the majority of territorial systems, both at the regional and municipal levels. It was hypothesised that changes in the structure of regional public debt have a negative impact on their budgetary security. According to this hypothesis, an increase in the proportion of bank borrowing and corresponding decrease in the issue of debt securities by the constituent entities of the Russian Federation leads to a greater overall debt burden on the regional budget. In order to study transformation processes affecting budgetary i

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3

Lusiana Florentin Werang, Maria. "Fiscal Decentralization in Sikka Regency: Analyzing Local Financial and Intergovernmental Transfers." Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) 6, no. 4 (2025): 551–59. https://doi.org/10.24036/jmiap.v6i4.1143.

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Fiscal decentralization in Indonesia is interpreted as an essential governance effort to empower local governments and encourage regional economic development. In this regard, this study focuses on the fiscal analysis of Sikka Regency in the 2020-2024 period, with aspects of independence, dependence, and effectiveness through a descriptive quantitative approach to understand and analyze how the existing level of financial management supports financial governance through a fiscal decentralization framework. Then, the research findings reveal challenges in the concretization of budgetary decentr

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4

Vakhovych, I., I. Kaminska, and H. Nedopad. "METHODOLOGICAL APPROACHES TO ASSESSMENT OF BUDGET CAPACITY IN THE CONTEXT OF DECENTRALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 210–18. http://dx.doi.org/10.18371/fcaptp.v1i36.227753.

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Assessment of the budget capacity of a region is an important tool for identifying its actual level as well as searching for reserves to build up and ways to solve local problems. The purpose of the article is to improve the methodological approaches to a comprehensive assessment of the region’s budget capacity. The purpose of the article is to improve the methodological approaches to a comprehensive assessment of the region’s budget capacity. The methodological approaches to assessing the budget capacity of the region, based on the implementation of four main stages and commissioning an analy

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Lebedev, V. A., and E. I. Lebedeva. "Commercialization of the activities of medical institutions — a steady trend." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (October 1, 2021): 63–75. http://dx.doi.org/10.33920/med-17-2110-08.

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The features of the economic activity of budgetary institutions, including the restrictions and prohibitions established by the current legislation in relation to budgetary institutions, the interests of the state and medical institutions from the position of further improving the efficiency of their activities in the provision of paid medical services are considered. The analysis of the novelties of the legislation regulating paid services provided, including by budgetary medical institutions, is carried out; legislative initiatives to expand the independence of budgetary institutions, includ

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6

Nshindano, Kryticous Patrick, and Mubanga Mpundu. "Ensuring Electoral Integrity: A Comprehensive Study of the Legal Framework and Independence of Zambia's Electoral Management Body." African Quarterly Social Science Review 2, no. 1 (2025): 133–47. https://doi.org/10.51867/aqssr.2.1.11.

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This study investigates the importance of Electoral Management Body (EMB) independence in ensuring the integrity of democratic elections. The study adopted the case study research design and a mixed methods approach. Drawing on the ontological and epistemological perspectives, the study applied the positivist and interpretive paradigms. The positivist paradigm allowed for the collection of data through observation, which entailed the use of quantitative methods, whereas the interpretive paradigm focused on the comprehension of concepts to understand the key issues on EMB independence and the o

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Орлов, Никита, and Nikita Orlov. "Current issues of economic security of budgetary organizations." Russian Journal of Management 6, no. 4 (2018): 21–25. http://dx.doi.org/10.29039/article_5ca760b6f0cb57.26471899.

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The article reveals topical issues of economic security of budgetary organizations in conditions of instability and fierce competition. It is necessary to approach the definition of external threats to the economic security of a budget organization, as well as their neutralization, individually for each business entity. Individual approach and the choice of mechanisms to ensure the economic security of the budgetary organization will increase the level of protection from potential threats and risks, ensure the functioning within the framework of current legislation. Ensuring economic sec

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8

Igonina, L. L. "ASSESSMENT OF THE FINANCIAL INDEPENDENCE OF THE TERRITORIES IN THE BUDGETARY SPHERE." Фундаментальные исследования (Fundamental research), no. 11 2022 (2022): 42–47. http://dx.doi.org/10.17513/fr.43382.

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9

Daniil, G. Sandler, and A. Gladyrev Dmitry. "Factors influencing on extra budgetary income of leading Russian universities: econometric analysis." Economic Consultant 30, no. 2 (2021): 36–47. https://doi.org/10.46224/ecoc.2020.2.4.

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This study is aimed to study the mechanisms that contribute to increasing the economic independence of universities, which in conditions of high dependence on-budget funding is exceptionally relevant in Russia. Even though the share of extra-budgetary revenues is growing at most Russian universities, this growth is heterogeneous and partly due to the “low base effect”. To determine the factors of economic independence of universities, we used data on the 49 largest universities in Russia over four years, taken from monitoring the effectiveness of higher educational institutions. Th

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10

Aleksandrova, Valentina, Nadezhda Krasteva, Gergana Kresnaliyska, Yoana Petrova, and Petar Baldzhiev. "Municipalities’ own revenue as an instrument for financial independence." SHS Web of Conferences 92 (2021): 07003. http://dx.doi.org/10.1051/shsconf/20219207003.

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Research background: The article presents an analysis of the trends relating to the relation of the own income of municipalities and the received from the state budget financial resources compared with other countries which are chosen according to their form of state organization, as well as the financial relations of the municipal budget and the state budget, the budgetary relations and the applied fiscal rules. Purpose of the article: The topicality of the issues connected with the financial decentralization of municipalities and the existing problems is indisputable, as the analysis and the

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11

Bashu, Zamira, Aigul Alibekova, and Rakhat Arzikulova. "ASSESSMENT AND ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF INTER-BUDGETARY RELATIONS." «МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ» 60, no. 3 (2023): 76–86. http://dx.doi.org/10.55871/2072-9847-2023-60-3-76-86.

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In the context of modern conditions, the problems of auditing the effectiveness of inter-budgetary relations are becoming increasingly relevant.The article reveals the content of the concept of efficiency of inter-budgetary relations, which is considered as a research work requiring flexibility, imagination and a high level of analytical skills. In this scientific article, the issues of state audit of the effectiveness of inter-budgetary relations are considered and a number of methods for analyzing and evaluating the effectiveness and efficiency of inter-budgetary relations are considered. Wi

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Vygivska, Anna. "FINANCING THE ELECTIONS OF THE PARLIAMENT OF UKRAINE AT THE EXPENSE OF THE STATE BUDGET: SCIENTIFIC AND PRACTICAL DISCUSSION." Baltic Journal of Legal and Social Sciences, no. 4 (May 23, 2022): 19–26. http://dx.doi.org/10.30525/2592-8813-2021-4-3.

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In the article practice of financing of elections is analysed in parliament due to money of the state budget. Front rank experience of the European and other states is used in the field of the budgetary financing of elections in parliament. The evolution of financing of elections of deputies of people’s is also characterized from time of proceeding in independence to present time. Theoretical approaches of understanding of the stages and elements of financing of elections are distinguished due to the state budget. Procedure of financing of elections of deputies of people’s is analysed on the c

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Tito Marta Sugema Dasuki. "Pengaruh Pendapatan Asli Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Kab. Majalengka." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 1, no. 2 (2020): 41–54. http://dx.doi.org/10.31949/j-aksi.v1i2.423.

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All village in Indonesia especially in Majalengka Regency still depent on the transfer fund provided by the government, because the village original income earned by each village is still small. The showing that the village financial independence still low. This research aimed to determine the effect of village original income and village budgetary allocation to the village expenditure. Independen variable in this research is village original income and village budgetary allocation. Dependen variable in this research is village expenditure. Analisis data method using multiple linear regression

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14

Leonov, S. N. "DYNAMICS OF THE MUNICIPAL BUDGETS STATE IN THE FAR EASTERN REGIONS FOR THE PERIOD OF THE REFORM." Regional problems 25, no. 3 (2022): 135–38. http://dx.doi.org/10.31433/2618-9593-2022-25-3-135-138.

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In the work, the author reveals the predominance of low financial independence of urban and municipal budgets of the Far East districts, against the background of a decrease in the possibility of free disposal of budgetary resources for all types of municipalities for the entire period of local government reform.

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15

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.

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In the context of global changes, Russia faces the challenges of not only countering the economic sanctions of the West, but also fulfilling its obligations to implement the Sustainable Development Goals, legislated in 2018. The purpose of the study is to critically examine the content of budget instruments, and their role in modern conditions, problems of functioning and areas of improvement. The key instrument of state financial policy is the federal budget, the resource capabilities of which make it possible to finance national projects, measures to implement the Messages of the President o

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16

PYSMENNYI, Vitalii. "ENSURING INDEPENDENCE OF LOCAL BUDGETS UNDER CONDITIONS OF FINANCIAL DECENTRALIZATION." Socio-Economic Research Bulletin, no. 1(76) (February 16, 2021): 144–56. http://dx.doi.org/10.33987/vsed.1(76).2021.144-156.

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The article investigates the modern conditions and problems of forming local budget revenues in Ukraine. It is determined that local budgets must function as a well-oiled machine ensuring the equivalence of financial resources and planned allocations under conditions of financial decentralization. Approaches to ensuring budgetary independence are substantiated, outlining the tools necessary for local self-government bodies to ensure their capacity to develop. It is established that increased emphasis on independence of local budgets can become one the levers used for ensuring the local finance

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17

Tomášek, Michal. "Teoretické problémy ústavního principu nezávislosti centrální banky." AUC IURIDICA 48, no. 1 (2025): 7–41. https://doi.org/10.14712/23366478.2025.152.

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Central bank independence finds its limits in the Constitution of the Czech Republic of 1993, Art. 98, defining the objective of a central bank and a scope of its powers. A legal theory has established a list of features of central bank independence, distinguishing between features of an institutional, functional, personal, financial or budgetary nature. Central bank independence is required when exercising the powers and carrying out the tasks and duties conferred upon a central bank. Features of central bank independence should therefore be considered from that perspective. Such features sho

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18

van Ham, Carolien, and Holly Ann Garnett. "Building impartial electoral management? Institutional design, independence and electoral integrity." International Political Science Review 40, no. 3 (2019): 313–34. http://dx.doi.org/10.1177/0192512119834573.

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Electoral integrity is a persistent concern in both established and transitional democracies. Independent Electoral Management Bodies (EMBs) have been championed as a key institutional reform measure to strengthen electoral integrity and are now the most common model of electoral management worldwide. Yet, empirical research has found conflicting evidence on the link between formal EMB independence and electoral integrity. We argue that conflicting findings might be driven by the lack of detailed data on EMB institutional design, with most studies using rudimentary classifications of ‘independ

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19

Sumskaya, T. V. "Comparative Analysis of the Budgetary Sufficiency of the Novosibirsk." Vestnik NSUEM, no. 3 (October 9, 2021): 50–62. http://dx.doi.org/10.34020/2073-6495-2021-3-050-062.

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The paper considers a comparative analysis of the structure of budget revenues of the city of Novosibirsk, both among other cities with a population of over one million in the Russian Federation, and among the municipalities of the Novosibirsk region. The structure of city budgets was assessed both from the point of view of their provision with tax and non-tax revenues received directly on the territory, and from the standpoint of dependence on transfers from the higher budget for the period 2011–2018. In addition, the possibility of the use of budget resources to identify the main areas of sp

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20

Kuzheliev, Мikhail, and V. Plahotniuk. "LOCAL BUDGETING IN A BUDGETARY DECENTRALIZED CONTEXT." University Economic Bulletin 36/1 (April 17, 2018): 302–12. https://doi.org/10.5281/zenodo.1219812.

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The subject of the study is the full range of methods for ensuring financial independence for local budgets in a decentralized environment. The purpose of the study is to work out a strategy based on the systematic approach to ensure financial independence for local budgets in a decentralized environment. The study methodology includes methods of analysis and synthesis, statistical methods, such as graphic and tabular methods, and methods for comparing and generalization. The results of the study. A comparative analysis of the impact of decentralization on the local budgeting has been carried

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21

Satanbekov, N., Zh A. Adambekova, and A. A. Adambekova. "Regional financing: budgetary and alternative opportunities." Central Asian Economic Review, no. 6 (March 3, 2025): 205–17. https://doi.org/10.52821/2789-4401-2024-6-205-217.

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The purpose of the study is to identify the specifics of regional financing by studying the problems of resource provision on both a budgetary and extra-budgetary basis.Methodology. The study is based on the use of analysis and deduction, which allowed us to identify patterns in the budget process; content analysis, which served as the basis for substantiating the developed methodology for assessing budget sufficiency; statistical research methods: grouping, classification, and visualization of research results using graphs and tables.The uniqueness of the study lies in the fact that, as a rul

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22

Sernia, Francesco. "Les moyens de l’indépendance." Revue française d'administration publique 90, no. 1 (1999): 249–60. http://dx.doi.org/10.3406/rfap.1999.3290.

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Means of Independence. In Europe, the normative guarantees which apply to supreme audit institutions are numerous and very often are contained within the Constitution or organic laws. Autonomy of budgetary management is widely respected and is also a factor ensuring independence. However, some expenditure may be subjected to particular restrictions. While the heads of these institutions enjoy their autonomy, this does not always correspond with that of the rest of their personnel, particularly those employees who assist in applying the control mechanisms. Generally speaking, there is a notably

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23

Fregan, Beatrix, and Zoltán Rajnai. "Western European Example of Defense Development." Műszaki Tudományos Közlemények 11, no. 1 (2019): 55–58. http://dx.doi.org/10.33894/mtk-2019.11.10.

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Abstract It is particularly important for the French political leadership to maintain French independence, to develop military defense capabilities and to maintain a balance between budgetary constraints. The publication presents a European way of continuously modernizing the French army and modernizing its technical tools. France has one of the strongest and most powerful armed forces characterized by adapting NATO-based applications and procedures.

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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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25

Laba, A. "Fiscal independence and fiscal responsibility of local self-government in conditions of budgetary decentralization." Public Law 51, no. 3 (2023): 30–36. http://dx.doi.org/10.32782/2306-9082/2023-51-3.

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26

Digdowiseiso, Kumba, Nicolaus Petrus L. W, and Fitri Andriani. "ANALISIS KEMANDIRIAN FISKAL, KETERGANTUNGAN FISKAL, DAN EFEKTIVITAS FISKAL PROVINSI KALIMANTAN UTARA PERIODE 2017-2022." JURNAL ILMIAH GLOBAL EDUCATION 4, no. 1 (2023): 127–37. http://dx.doi.org/10.55681/jige.v4i1.556.

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This research study aims to analyze the aspects of Fiscal Independence, Fiscal Dependence, and Fiscal Effectiveness of the North Kalimantan Province for the 2017-2022 period. This research is quantitative descriptive research. The average is obtained in the fiscal independence section with a value of ≤0.28, categorized as starting toward regional budgetary independence. Then the fiscal dependence portion of the percentage value obtained is 74,60% which is classified as a very high level of regional fiscal dependence. Furthermore, the fiscal effectiveness portion of the figure obtained is 101,2

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27

Alimuradov, Murad K., Aslan Z. Midov, and Semyon V. Odintsov. "Strategic analysis of highly subsidized regions’ budget sufficiency." Economic Revival of Russia, no. 2 (68) (2021): 113–29. http://dx.doi.org/10.37930/1990-9780-2021-2-68-113-129.

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The strong differentiation of Russian regions in terms of economic and social development limits the resource potential for implementing the strategy for highly subsidized regions. In these conditions, increasing the efficiency of inter-budgetary relations and the level of budgetary provision of highly subsidized regions is a top priority for the state. The purpose of the work is to analyze the level of budgetary provision of highly subsidized regions and to identify the relationship between the effectiveness of the implementation of development strategies. The work used methods of grouping st

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Ryndina, Alexandra O., and Victoria A. Svishcheva. "Financial aspects of the Saratov agglomeration development." Izvestiya of Saratov University. Economics. Management. Law 23, no. 1 (2023): 42–47. http://dx.doi.org/10.18500/1994-2540-2023-23-1-42-47.

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Introduction. The issue of financial support for the development of urban agglomerations is one of the most relevant, since the timeliness and completeness of the integration processes financing largely determine the success in achieving the goals of creating agglomerations. Of particular importance is the budgetary and tax integration of local territories included in the single agglomeration space, since the current legislation establishes significant independence of local authorities in the formation of local budgets. Theoretical analysis. The article analyzes the approaches and processes us

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Romanova, Anna A. "Improving inter-budgetary relations as a financial basis for regional development." Oeconomia et Jus, no. 2 (June 25, 2025): 39–51. https://doi.org/10.47026/2499-9636-2025-2-39-51.

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Currently, the development of Russia's regions is uneven, due to low tax revenues to regional budgets, as well as inefficient allocation of federal budget funds between individual regions. It is necessary to improve inter-budgetary relations in Russia in order to increase the financial independence of the regions and stimulate their economic development, which is currently difficult due to uneven tax revenues to regional budgets, as well as due to the priorities of state policy on financing the territories. The purpose of the study is to analyze Russian and foreign experience in reducing the g

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Mayer, Franz C. "NextGenerationEU and the Future of European Integration: Foreseeing the Unforeseeable." AJIL Unbound 118 (2024): 172–76. http://dx.doi.org/10.1017/aju.2024.27.

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Public revenues, who decides on them, and their justification and legitimation are among the oldest constitutional issues of all. In the EU, member states ultimately control the scope of European policy and the independence of the European level via the EU's budget. This can be interpreted either as a bug or as a feature. The European Parliament reflects representation without taxation, as it has no taxation powers, and the EU does not have budgetary autonomy.

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31

Таран, Н. Н. "Направления совершенствования финансово-правового регулирования межбюджетных отношений в Российской Федерации". СОВРЕМЕННОЕ ПРАВО, № 4 (5 травня 2025): 21–25. https://doi.org/10.25799/ni.2025.30.67.003.

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Межбюджетные отношения формировались и изменялись на протяжении длительного времени. Важно отметить, что эти взаимоотношения рассматривается как упорядоченные финансовые потоки и связи между разными участниками межбюджетных отношений. За последние десятилетия, финансовые взаимодействия между бюджетами различных уровней претерпели значительные изменения. Одним из ключевых аспектов трансформации межбюджетных отношений в Российской Федерации является усиление финансовой самостоятельности регионов. Этот процесс сопровождается внедрением новых финансово-правовых механизмов распределения налоговых д

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Rizkallah, Siham. "L’indépendance de la BDL et les déterminants de la crise économique au Liban." Revue Internationale des Économistes de Langue Française 7, no. 2 (2022): 9–31. http://dx.doi.org/10.18559/rielf.2022.2.1.

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The BDL independence and the determinants of the economic crisis in Lebanon. This article aims to identify the concept of Central Bank independence which has spread in the 1980s with the tendency to separate fiscal policy from monetary policy to allow the latter to fight with credibility and efficiency for its objective of monetary stability and control of inflation. However, the 2008 financial crisis challenged the requirement of Central Bank independence through Unconventional Monetary Policies (UCMPs). In view of the current collapse of the Lebanese economy, it would be interesting to consi

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33

Zotikov, Nikolay Z., and Anna A. Danilova. "TAX REVENUES OF BUDGETS IN CONDITIONS OF CURRENT TAX LEGISLATION." Oeconomia et Jus, no. 4 (December 26, 2022): 35–44. http://dx.doi.org/10.47026/2499-9636-2022-4-35-44.

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The relevance of the research topic is due to the fact that taxes are an important component of budget revenues at various levels. With the help of taxes, the activities of the state, the functioning of the budgetary sphere, and the financial stability of the state are ensured. The Russian Federation, being a federal state, has a three-level budget: federal, regional and local budgets. Taxes, being one of the sources of budget revenue generation, are also divided by the tax legislation of the Russian Federation into three levels: federal, regional and local. Budget legislation introduced the p

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34

Tokareva, Polina V. "FINANCIAL META-GOVERNANCE IN THE DEVELOPMENT OF THE INVESTMENT POTENTIAL OF THE REGION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/2, no. 136 (2023): 41–46. http://dx.doi.org/10.36871/ek.up.p.r.2023.04.02.006.

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In the current conditions, regional independence in the implementation of budgetary powers and the role of effective management of financial flows at the subnational level are significantly increasing. The priority area of territorial development is leveling socio-economic differentiation by accumulating their own resource capabilities, rather than financial assistance from a higher budget. Sustainable development of the region should be based on effective management of financial and investment potential based on the principles of financial meta-management.

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MIDOV, Aslan Z. "Analyzing the efficiency of inter-budget relations as a factor of resource security in the implementation of regional strategies." Economic Analysis: Theory and Practice 20, no. 3 (2021): 436–54. http://dx.doi.org/10.24891/ea.20.3.436.

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Subject. The article analyzes the efficiency of the inter-budgetary relations system and the importance of financial independence as a factor of resource security when implementing the regional development strategy. Objectives. The purpose is to provide theoretical substantiation of the existing system of inter-budgetary relations, analyze the regions of Russia by their level of financial independence, identify restrictions for underdeveloped regions in the process of development strategy implementation. Methods. The study draws on methods for assessing the level of fiscal capacity of the regi

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Butenko, Viktoriia. "Perspective directions of improvement of management of intergovernmental fiscal relations in Ukraine on the example of the developed countries of the world." Economics, ecology, socium 2, no. 1 (2018): 1–14. http://dx.doi.org/10.31520/2616-7107/2018.2.1-1.

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Introduction. In any state, due to the existence of an administrative-territorial division, there are relations between public authorities of different levels in the budgetary sphere. The main task of organizing and managing inter-budgetary relations is to provide state guarantees at a certain minimum acceptable level throughout the territory and all citizens regardless of their place of residence when receiving equal state social services. At present, unfortunately, in Ukraine there is a political inconsistency in the problem of the division of competences and responsibility for the implement

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Novoselov, A. S., and A. V. Faleev. "Regional and Municipal Finance in Strategic Planning." World of Economics and Management 22, no. 1 (2022): 130–46. http://dx.doi.org/10.25205/2542-0429-2022-22-1-130-146.

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The financial independence of the constituent entities of the Russian Federation and municipalities is one of the most important conditions for their full-fledged functioning, as well as for more active involvement in the processes of strategic planning. To ensure the long-term socio-economic development of municipalities, regions and the country as a whole, strategic development and planning is of great importance, while there are problems associated with the implementation of this tool on the ground and in the regions, which determines the relevance of this study. The processes of centraliza

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Ushakov, Vyacheslav N. "Assessment of the Role of Regional Taxes in the Dynamics of Budget Revenues of the Irkutsk Region: Modern Realities of Subsidization." Administrative Consulting, no. 3 (171) (June 7, 2023): 57–72. https://doi.org/10.22394/1726-1139-2023-3-57-72.

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The relevance of studying the dynamics of regional tax revenues to the regional budget is conditioned by the need to analyze the budgetary and tax potentials of the Irkutsk region in the modern period, assess budgetary independence (dependence) on federal assistance, to determine the further development potential of this region. The purpose of the study is to establish the role of regional taxes in the formation of the regional budget of the Irkutsk region at the present stage of development. To achieve this goal, an analysis was made of the receipt of tax and non-tax revenues of the regional

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Dumiter, Florin Cornel. "Central Bank Independence, Transparency and Accountability Indexes: a Survey." Timisoara Journal of Economics and Business 7, no. 1 (2014): 35–54. http://dx.doi.org/10.2478/tjeb-2014-0002.

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Abstract Recently, the remarkable trend upon central bank independence and the efficient monetary policy were seriously highlighted in the monetary economics field. Starting from 1990s’ central bank independence was at the core of policy making and central banking problems, because of the widespread economical, political, personal and budgetary autonomy of the central bank. Nowadays, we can observe an increasing trend upon central bank transparency, for evaluating more accurate the central bank’s performances by the wide public, mass-media and financial markets. Consequently, a central bank mu

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Rallo Lombarte, Artemi. "La amenazada independencia de la autoridad de responsabilidad fiscal." Teoría y Realidad Constitucional, no. 38 (July 1, 2016): 143. http://dx.doi.org/10.5944/trc.38.2016.18593.

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La LO 6/2013 creó la Autoridad Independiente de Responsabilidad Fiscal (AIReF) para trasponer el Derecho europeo que obliga a los Estados miembros a crear Autoridades independientes de Responsabilidad Fiscal que supervisen el cumplimiento de las reglas europeas de salvaguarda de la estabilidad presupuestaria y la sostenibilidad financiera. Esta Autoridad independiente cumple, en términos generales, con los estándares europeos e internacionales de independencia. Pero la propia AIReF ha criticado la obstaculización gubernamental al acceso a información necesaria para cumplir sus funciones. A fal

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Blake, A. P., and M. Weale. "Costs of separating budgetary policy from control of inflation: a neglected aspect of central bank independence." Oxford Economic Papers 50, no. 3 (1998): 449–67. http://dx.doi.org/10.1093/oxfordjournals.oep.a028656.

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Douglas, James W., and Roger E. Hartley. "The Politics of Court Budgeting in the States: Is Judicial Independence Threatened by the Budgetary Process?" Public Administration Review 63, no. 4 (2003): 441–54. http://dx.doi.org/10.1111/1540-6210.00307.

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Pavlova, Larisa. "Modernization of the State Internal Financial Audit System of the Russian Federation." Auditor 6, no. 11 (2020): 31–38. http://dx.doi.org/10.12737/1998-0701-2020-31-38.

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Th e article examines the ongoing changes in the fi eld of internal fi nancial audit in Russia, carried out in four vectors: regulatory; personnel; empowering the internal auditor with de facto independence and improving automated systems. Th e assessment of the quality of the internal fi nancial audit system in the Russian Federation was carried out according to the data of regulatory authorities and from the point of view of the heads of fi nancial services of budgetary institutions. Measures are proposed to improve the state internal fi nancial audit.

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Афанасьев, Мстислав, and Наталия Шаш. "Moscow Budget and Growth of Public Finances Efficiency." Public Administration Issues, no. 2 (June 15, 2016): 72–95. https://doi.org/10.17323/1999-5431-2016-0-2-72-95.

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The article is devoted to the city budget of Moscow for 2016 and the planning period of 2017–2018. On the basis of the analysis of effective management of the city budget of Moscow, it is shown that, despite the discrepancy of strategic objectives (the budget of development and social orientation) and negative tendencies in the economy of the region and the country in general, principles, whose consecutive realization will allow to provide steady functioning of the regional budgetary mechanism, have been put into the basis of 2016–2018 budget formation. It is noted that one of the strengths of

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Surazska, W., and J. Blazek. "Municipal Budgets in Poland and the Czech Republic in the Third Year of Reform." Environment and Planning C: Government and Policy 14, no. 1 (1996): 3–23. http://dx.doi.org/10.1068/c140003.

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Municipal budgets in Poland and the Czech Republic are compared in the context of the institutional settings adopted for local government in each country. Wildavsky's model of budgetary behaviour for ‘poor and uncertain’ budget makers is applied to explain the financial decisions of local authorities in the circumstances of postcommunist transition. The scope of independence of local budgeting is examined in both countries with regard to legal restrictions on municipal revenues and expenditures and also in regard to the relationship between local government and the intermediary level of state

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RESHOTA, Volodymyr, Oleh ILNYTSKYI, Maryana SYRKO, and Olena RESHOTA. "Budgetary Funds Management in Ukraine: Constitutional and International Treaties Regulation." Journal of Advanced Research in Law and Economics 11, no. 4 (2020): 1345. http://dx.doi.org/10.14505/jarle.v11.4(50).31.

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The article analyzes important meaning of determining the advantages and threats of choosing a dominant domestic (constitutional) or external (international treaties) vector of budgetary funds administration to ensure the certainty of the development direction of the financial, economic and legal system of the states that are still in the stage of formation. The resolution of this task is an integral part of the characteristics of the state’s basic functioning, with the determination of the primacy of the respective sources regulation. The study uses general scientific and special scient

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Harbinska-Rudenko, A. V., O. O. Pokutnii, and V. R. Shymko. "Corruption risks during public procurement in the conditions of military status." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 413–17. http://dx.doi.org/10.24144/2788-6018.2024.02.70.

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This article examines the content of corruption, its definition and impact on legal relations, in particular in the public procurement system. The damage of corruption in the system of budgetary legal relations and the set of measures that can be applied to minimize manifestations of corruption in the system of public procurement are indicated. It was analyzed that budgetary legal relations, as a system regulating the formation, distribution and use of budget funds, are extremely vulnerable to corruption risks. The efficiency and transparency of public procurement should ensure the stable deve

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Kiyar, Hamza. "Assessing Legal Independence of the National Bank of Ethiopia: An Analytical Framework Using Advanced Metrics." International Journal of Finance and Banking Research 10, no. 6 (2024): 126–38. https://doi.org/10.11648/j.ijfbr.20241006.13.

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Ethiopia is recognized as the first African country to establish an independently owned central bank. This article evaluates the legal independence of the National Bank of Ethiopia (NBE), tracing its evolution from inception to the present day. Various studies provide robust evidence that an independent central bank is crucial for maintaining price stability without adversely affecting economic growth. The primary objective of this article is to analyze the extent to which the NBE maintains legal autonomy and effectively executes its monetary policy mandate amidst governmental influences. Util

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Kohli, Kedar N. "Financing Public Sector Development Expenditure: The Asian Experience." Asian Development Review 05, no. 02 (1987): 1–30. http://dx.doi.org/10.1142/s011611058700006x.

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The public sector has played a key role in the economies of Asian developing countries. Most of these countries, after achieving politicial independence, embarked on national economic development plans involving ambitious investment programs. The need for building up physical and social infrastructure and the risks associated with large industrial investments in the absence of developed capital markets provided the rationale for the active participation of the public sector in the development process. Also, it was considered that the involvement of the public sector was necessary to generate s

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Sousa, Alfredo de. "Les relations avec les pouvoirs législatif, exécutif et judiciaire." Revue française d'administration publique 90, no. 1 (1999): 241–48. http://dx.doi.org/10.3406/rfap.1999.3289.

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Relations with Legislative, Executive and Judicial Powers. The rules, which apply to high level institutions carrying out control functions generally, have a constitutional foundation, which guarantees their independence with respect to the three state powers. Beyond the guarantees provided by these rules, the institutions generally enjoy autonomy in their financial and personnel management and a large degree of budgetary autonomy. Finally, the supreme audit institutions collaborate, to a greater or lesser extent depending on the country concerned, with the judiciary which ensures that the con

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