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Journal articles on the topic 'Costs and revenues of local budgets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Gryazeva, Marina S., and Ekaterina Yu Mezynko. "LOCAL BUDGETS: FORMATION CHALLENGES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/15, no. 153 (2024): 131–36. https://doi.org/10.36871/ek.up.p.r.2024.12.15.014.

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The article discusses the current challenges in the development of local budgets in the Russian Federation. Based on the analysis of current legislation, statistical data, and recommendations from relevant departments, key aspects of the budget process at the municipal level are considered. Special attention is paid to issues of uneven budget provision across regions, high subsidy dependence of Russian Federation subjects, insufficient own revenues of municipalities, and growing municipal debt service costs. The article proposes possible solutions to the identified problems and measures to imp

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Orlov, Evgeny V., Victoria A. Kosareva, and Ekaterina S. Smirnova. "Determination of Directions to Increase the Efficiency of Municipal Budget Funds Spending." Administrative Consulting, no. 6 (174) (June 7, 2023): 65–80. https://doi.org/10.22394/1726-1139-2023-6-65-80.

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The article deals with the issue of increasing the efficiency of spending local budgets. Such a study is relevant in modern conditions, when the own budget revenues of the vast majority of municipalities do not cover the costs, and many local budgets receive more than half of the funds from higher budgets. Given the difficult socio-economic situation that has developed in recent years, the search for tools, methods and directions for optimizing local budget expenditures is becoming a priority. The purpose of the study is to determine the areas of spending budget funds, measures aimed at optimi

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3

ГРИЦЕНКО, Ольга. "THE ROLE OF LOCAL TAXES IN THE FORMATION OF REVENUES OF LOCAL BUDGETS." Herald of Khmelnytskyi National University. Economic sciences 328, no. 2 (2024): 324–29. http://dx.doi.org/10.31891/2307-5740-2024-328-56.

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The system of financial support of the social process of the country must constantly adapt to the influences of the external environment both in the conditions of the hybrid war with Russia and in the conditions of the post-war period. This requires systemic transformational changes in the socio-economic environment, reform of the financial system, further improvement of the decentralization of the management of state financial resources, since expenditures from the state budget to cover the costs of armaments and ensuring the independence of Ukraine will have a large specific weight annually.

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Kravchenko, Olena, Alla Dmytrenko, Yuliia Serhiienko, and Dmytro Kravchenko. "Fiscal efficiency of ecological taxes administration in Ukraine." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2023): 17–25. http://dx.doi.org/10.21272/1817-9215.2023.4-02.

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The problem of ecological protection occupies a rather important place in the planning of budget expenditures of Ukraine. Every year, the state must allocate funds from both local and state budgets to ensure ecological protection. Solving environmental problems is possible only by consolidating the efforts of the state, local self-government bodies, business owners, and individual citizens, and they require significant funding. The form itself should play an essential role in financing ecological protection measures. Ecological taxation is one of the measures that can encourage the transition

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Orlov, E. V., V. A. Kosareva, and E. S. Smirnova. "Determination of Directions to Increase the Efficiency of Municipal Budget Funds Spending." Administrative Consulting, no. 6 (July 22, 2023): 65–80. http://dx.doi.org/10.22394/1726-1139-2023-6-65-80.

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The article deals with the issue of increasing the efficiency of spending local budgets. Such a study is relevant in modern conditions, when the own budget revenues of the vast majority of municipalities do not cover the costs, and many local budgets receive more than half of the funds from higher budgets. Given the difficult socio-economic situation that has developed in recent years, the search for tools, methods and directions for optimizing local budget expenditures is becoming a priority.The purpose of the study is to determine the areas of spending budget funds, measures aimed at optimiz

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Kovshun, N., V. Kostrychenko, V. Solodkyy, O. Savytska, N. Kushnir, and L. Malanchuk. "Methodological aspects of determining the economic efficiency of environmental management." IOP Conference Series: Earth and Environmental Science 1126, no. 1 (2023): 012017. http://dx.doi.org/10.1088/1755-1315/1126/1/012017.

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Abstract Methodical approaches to calculating the economic efficiency of natural resources use are considered. The characteristics of water services regulation in Ukraine are given. Economic indicators of regional development in the Vistula River basin are investigated. The dynamic analysis of revenues for special water use and expenditures for water resources in the Vistula River basin is carried out. Revenues to the state and local budgets were investigated in terms of rent payments, environmental tax, rent and special use of fish and other aquatic bioresources. To calculate the economic eff

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Barabash, L. V., and A. V. Rolinsky. "Impact of the tax system of Ukraine on the functioning of local finance." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 309–18. http://dx.doi.org/10.31395/2415-8240-2021-99-2-309-318.

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The functioning of the tax system of Ukraine is carried out simultaneously at two levels – state and local. It is on the second that taxes are regarded as a powerful and stable source of financial resources for the local finance system. However, a significant drawback is that the proceeds of funds are carried out mainly from the functioning of the folding national taxes. Such distribution of taxes does not contribute to strengthening the financial independence of local finances. In the system of local finance in Ukraine, the dominant position is occupied by local budgets. It is in them that re

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Sitishe, Nandi, Bhekabantu Alson Ntshangase, Rembrandt Kloper, Sam Lubbe, and Steven Kayambazinthu Msosa. "An analysis of the financial viability of municipalities in Freestate Province: the case of Mangaung Metro Municipality." SocioEconomic Challenges 7, no. 3 (2023): 184–99. http://dx.doi.org/10.61093/sec.7(3).184-199.2023.

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Local authorities’ independence level largely depends on the adequacy of the revenue part of local self-government budgets. One of the sources of income of local authorities is the payment of the population and business entities for services. Along with this, there is the issue of insufficient accumulation of revenues to the provincial budget due to non-payment of remuneration for services rendered. Municipalities are responsible for providing, regulating and managing essential services such as water supply, domestic wastewater treatment, electricity distribution, sewage systems and health ser

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Pisarska, Aleksandra. "Uwarunkowania wprowadzania programów naprawczych w publicznych szkołach wyższych." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 105 (April 13, 2014): 83–93. http://dx.doi.org/10.22630/eiogz.2014.105.8.

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Universities and colleges prepare financial plans that are their budgets, and are obliged to control the costs, revenues and financial results. This study presents the determinants of preparing reorganization programmes leading to financial balance in public higher education institutions. The authors examined public universities, divided into 10 groups according to the method used by Central Statistical Office in Poland. The paper presents analysis of costs, revenues and financial results of the universities for the years 2007–2011. The analysis of basic dimensions of the universities’ activen

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Metroshop, I. M., and A. A. Dubinskaya. "ANALYSIS OF ECONOMIC INTEROPERABILITY OF OIL AND GAS ENTERPRISES WITH LOCAL BUDGETS." Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry), no. 2(20) (September 30, 2019): 45–54. https://doi.org/10.31471/2409-0948-2019-2(20)-45-54.

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The purpose of the article is to justify ways, to improve the efficiency of the formation of the revenue base of local budgets in terms of tax payments of oil and gas enterprises. The article analyzes the tax receipts from the enterprises of the oil and gas complex in the Nadvirnyansky district, also the economic-mathematical model of the dependence of these enterprises on the amount of revenues is generated, the forecast is made and the factors having the most significant impact on tax payments are established. It is concluded that the Nadvirna oilfield has prospects for further development,

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Fiorillo, Fabio, Lorenzo Robotti, and Francesca Severini. "Standard di spesa e di entrata nella Legge Delega sul federalismo fiscale. Un'analisi con un modello CGE." ECONOMIA PUBBLICA, no. 1 (December 2012): 83–104. http://dx.doi.org/10.3280/ep2010-001004.

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The Law 42/09 represents an important step towards fiscal federalism in Italy. In particular, the Law places its foundation on the principles of territoriality, fiscal autonomy and fiscal equalization in order to abandon the criterion of historical expenditure in favor of «standard costs». A standard level of services must be provided by the local governments which must finance the expenditures mainly with their own tax revenues. In case the revenues are not adequate to cover the «standard» financial needs, the central government intervenes with equalization transfers. The definition of «stand

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Szydłowski, Cezary. "Trade Fair Fee as a Source of Income for the Budgets of Municipalities in Poland on Selected Examples." Financial Internet Quarterly 16, no. 2 (2020): 37–48. http://dx.doi.org/10.2478/fiqf-2020-0011.

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Abstract The public finance system in force in Poland provides for a trade fair fee (Polish - „opłata targowa”) as part of municipalities’ own revenues. The trade fair fee is collected from persons selling at marketplaces located in the municipality. It constitutes own income for the commune’s budget and is an archaic form of public tribute. According to the legal regulations in force in Poland, communes may waive the collection of the exhibition fee, however, there are still many communes collecting it. The assessment of income to the commune budget from the trade fair fee was carried out on

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Cohen, Sandra, Sotirios Karatzimas, and Vassilios-Christos Naoum. "The sticky cost phenomenon at the local government level: empirical evidence from Greece." Journal of Applied Accounting Research 18, no. 4 (2017): 445–63. http://dx.doi.org/10.1108/jaar-03-2015-0019.

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Purpose The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or anti-stickiness behaviour after increases or decreases in the stream of their revenues. Design/methodology/approach The Anderson et al.’s (2003) approach is adapted to the public sector environment by using types of expenses and revenues typical to the local government setting. The data sample consists of 1,852 observations of Greek municipalities for the period 2002-2008. Findings The empirical evidence suggests

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Carney, Patricia A., Elaine Waller, Larry A. Green, et al. "Financing Residency Training Redesign." Journal of Graduate Medical Education 6, no. 4 (2014): 686–93. http://dx.doi.org/10.4300/jgme-d-14-00002.1.

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Abstract Background Redesign in the health care delivery system creates a need to reorganize resident education. How residency programs fund these redesign efforts is not known. Methods Family medicine residency program directors participating in the Preparing Personal Physicians for Practice (P4) project were surveyed between 2006 and 2011 on revenues and expenses associated with training redesign. Results A total of 6 university-based programs in the study collectively received $5,240,516 over the entire study period, compared with $4,718,943 received by 8 community-based programs. Most of t

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Kosova, Т., О. Voronkova, О. Kliuchka, and Іu Kostynets. "FINANCIAL CONTROL IN THE SYSTEM OF BUDGETARY SECURITY OF THE STATE AND REGIONS UNDER DECENTRALIZATION CONDITIONS IN UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 140–48. http://dx.doi.org/10.18371/fcaptp.v1i36.227684.

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The relevance of the topic of the study is determined by the processes of reforming financial control system under conditions of the budgetary decentralization and euro integration processes in Ukraine. The theoretical and methodological principles of researching budgetary security and decentralization were determined. Based on the data within a twenty-five-year period the dynamics of profits, costs and surplus of the Consolidated budget of Ukraine were analyzed. The influence of the economic development cyclicity on budgetary security in the part of occurrence of budgetary deficit was identif

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16

Łukomska, Julita, and Jarosław Neneman. "Urban sprawl and the financial standing of municipalities." Optimum. Economic Studies, no. 4(102) (2020): 40–57. http://dx.doi.org/10.15290/oes.2020.04.102.04.

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Purpose – Without undertaking a comprehensive assessment of the costs and benefits of the urban sprawl, this article attempts to analyse the impact of this phenomenon on the financial standing of municipalities. Research method – We have primarily used difference-in-differences (DiD) regression analysis with refe-rence to the treatment group (suburban municipalities) and the control group (other municipalities excluding cities with county status). The research was undertaken during the years 2004-2018 and used financial data from the Ministry of Finance. Results – Urban sprawl is a beneficial

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Yaroshevych, Nataliia, Volodymyr Stybel, Bogdan Gutyj, et al. "Analysis of state of public financing of environmental protection." Eastern-European Journal of Enterprise Technologies 6, no. 13 (114) (2021): 106–19. http://dx.doi.org/10.15587/1729-4061.2021.249159.

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The main task of this study consists in evaluating the state of funding for environmental protection measures and substantiating the ability of the state and local communities to increase investments in environmental protection. To this end, the following was studied from 2010 through 2020: 1) mechanisms of filling and using funds of the Environmental Protection Fund of state and local budgets; 2) proportions of distribution of environmental revenues and expenditures between levels of the budget system. The analysis results showed that opportunities of the public economy sector in terms of env

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18

Białek-Jaworska, Anna, Robert Jaworski, and Artur Wachowiak. "Off-budget revenues and debt limit in municipalities in the Wielkopolska." Rozwój Regionalny i Polityka Regionalna, no. 62 (December 29, 2022): 283–302. http://dx.doi.org/10.14746/rrpr.2022.62.16.

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The paper aims to assess whether the size of municipal off-budget activities carried out by municipally-owned companies (MOCs) depends on the municipality’s outstanding debt and unused debt capacity. The fiscal debt rule limits municipal debt capacity based on the individual debt ratio. In other words, the article attempts to establish whether and to what extent the size of off-budget financing through fees for local public services provided by MOCs depends on the municipality’s financial situation. We use panel data of 89 municipalities in Wielkopolska voivodeship (499 observations) retrieved

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Kachanova, Elena. "Assessment of local budget deficit in the context of global challenges: Content, causes and ways of optimization." Municipality: Economics and Management, no. 2 (June 28, 2024): 26–33. http://dx.doi.org/10.22394/2304-3385-2024-2-26-33.

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Introduction. The impact of global challenges in the modern world establishes its own technologies for achieving balance in planning and using budget finances in Russia. These problems acquire a special spectrum within the framework of a large number, diversity of legal types, natural and geographical features of the territory and financial independence of local budgets. Local budgets are the most significant source of financing for public utility infrastructure facilities that residents of municipalities use every day, which ultimately determines the comfort and quality of living in the local

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Nataliia, Yaroshevych, Stybel Volodymyr, Gutyj Bogdan, et al. "Analysis of state of public financing of environmental protection." Eastern-European Journal of Enterprise Technologies 6, no. 13 (114) (2021): 106–19. https://doi.org/10.15587/1729-4061.2021.249159.

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The main task of this study consists in evaluating the state of funding for environmental protection measures and substantiating the ability of the state and local communities to increase investments in environmental protection. To this end, the following was studied from 2010 through 2020: 1) mechanisms of filling and using funds of the Environmental Protection Fund of state and local budgets; 2) proportions of distribution of environmental revenues and expenditures between levels of the budget system. The analysis results showed that opportunities of the public economy sector in terms o

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Rustendi, Endi. "ANALISIS EFEKTIVITAS, EFESIENSI DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH TAHUN 2010-2016." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 9, no. 2 (2018): 181–203. http://dx.doi.org/10.33558/jrak.v9i2.1588.

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This research aims to determine the level of effectiveness of regional tax revenues in Bekasi Regency in 2010-2016, to determine the level of efficiency of regional tax revenues in Bekasi Regency in 2010-2016, to determine the contribution of regional tax revenues to Bekasi District's Original Revenue in 2010-2016. This research is descriptive research, descriptive method in this study is used to describe the regional tax revenue and quantitative analysis of regional tax revenue in Bekasi Regency which consists of efficiency (efficiency), effectiveness (effectivity) and its contribution to the

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ZATONATSKA, Tetiana, Olga ANISIMOVA, Yegor PASHKEVYCH, Victoriia TARANENKO, and Tetyana KORIAHINА. "FRAMEWORK FOR FINANCING SOCIAL HOUSING: EUROPEAN BEST PRACTICES." Herald of Khmelnytskyi National University. Economic sciences 320, no. 4 (2023): 292–97. http://dx.doi.org/10.31891/2307-5740-2023-320-4-43.

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The article analyzes various mechanisms used in European countries to finance social housing. Social housing is one of the methods of state assistance to vulnerable groups of the population. It allows to stimulate the development of certain regions, and also ensures the attraction of personnel to critical infrastructure facilities. It has been established, that European countries use different mechanisms for financing social housing. The choice of mechanisms depends on the GDP of the country itself, the structure of revenues and expenditures of the state and local budgets, and the availability

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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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Pasynkov, Аleksey F. "Public Sector Financial Balances Based on the System of National Accounts." Economy of Region 17, no. 3 (2021): 1027–41. http://dx.doi.org/10.17059/ekon.reg.2021-3-22.

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Studies on the impact of government expenditures on regional and municipal development mainly focus on examining local budgets. Simultaneously, each territory has various channels for financing public needs and collecting taxes and other payments. Therefore, this research develops and tests a methodology to construct the public sector financial balance at the municipal level. The presented approach in based on the System of National Accounts (SNA), which considers expenditures and revenues of the federal, regional or municipal budgets as a single institutional sector, regardless of their affil

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Pasynkov, Аleksey F. "Public Sector Financial Balances Based on the System of National Accounts." Economy of Region 17, no. 3 (2021): 1027–41. http://dx.doi.org/10.17059/ekon.reg.2021-3-22.

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Studies on the impact of government expenditures on regional and municipal development mainly focus on examining local budgets. Simultaneously, each territory has various channels for financing public needs and collecting taxes and other payments. Therefore, this research develops and tests a methodology to construct the public sector financial balance at the municipal level. The presented approach in based on the System of National Accounts (SNA), which considers expenditures and revenues of the federal, regional or municipal budgets as a single institutional sector, regardless of their affil

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Elezi, Shiret. "Property Tax in Transition countries: The Case of the Republic of Macedonia from 2006-2015." European Scientific Journal, ESJ 12, no. 28 (2016): 344. http://dx.doi.org/10.19044/esj.2016.v12n28p344.

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Municipalities to develop their policies use Local taxes, fees and charges for empower of these potential sources of revenue: local tax autonomy makes collection more efficient and enables municipalities to introduce their own measures of social policy. These sources of income also increase the responsibility of local authorities: Among the various fees, charges and income tax, property tax has become an important source of funding for local costs. In most cases, the various taxes on immovable property- together with other forms of taxes property- established in the new fiscal framework of mod

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Deyneka, Anatoliy M., and Bohdan V. Kysil. "Reforming the taxation system in the forestry sector of Ukraine." Regional Economy, no. 2(112) (2024): 127–32. http://dx.doi.org/10.36818/1562-0905-2024-2-12.

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The challenges faced by Ukraine’s forestry sector due to global climate change, the need to adapt the current legislation to the requirements of the European Union, as well as the unforeseen consequences of the negative impact of russia’s full-scale aggression on the industry, dictate the need for a comprehensive review of forestry legislation and regulations, including a radical change in approaches to forestry taxation as one of the major and defining areas. The article aims to develop a new model of taxation in the forestry sector of Ukraine based on a single forest tax. The impact of the c

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Jurnal Kebijakan & Manajemen Publik, Jurnal Governance, and Andhyka Muttaqin. "Politik Pendidikan: Studi Kasus Formulasi Kebijakan Alokasi 20 Persen APBN Untuk Pendidikan." Governance, JKMP (Governance, Jurnal Kebijakan & Manajemen Publik) 1, no. 2 (2022): 116–34. http://dx.doi.org/10.38156/gjkmp.v1i2.25.

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This research stems from the emergence of an issue about 20 percent of the budget for education, followed by the Constitutional Court Decision No. 026/PUU-III/2005 dated March 22, 2006 which states for the education budget has not yet reached 20 percent as specified in the 1945 Constitution, the budget will always be against the Constitution in 1945. Researchers trying to come up how the trip actually 20 per cent allocation policy formulation national budget for education and political dynamics that exist therein. As the basis is the fourth amendment to the 1945 Constitution article 31 paragra

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Jurnal Kebijakan & Manajemen Publik, Jurnal Governance, and Andhyka Muttaqin. "Politik Pendidikan: Studi Kasus Formulasi Kebijakan Alokasi 20 Persen APBN Untuk Pendidikan." Governance, JKMP (Governance, Jurnal Kebijakan & Manajemen Publik) 1, no. 2 (2022): 116–34. http://dx.doi.org/10.38156/governancejkmp.v1i2.25.

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This research stems from the emergence of an issue about 20 percent of the budget for education, followed by the Constitutional Court Decision No. 026/PUU-III/2005 dated March 22, 2006 which states for the education budget has not yet reached 20 percent as specified in the 1945 Constitution, the budget will always be against the Constitution in 1945. Researchers trying to come up how the trip actually 20 per cent allocation policy formulation national budget for education and political dynamics that exist therein. As the basis is the fourth amendment to the 1945 Constitution article 31 paragra

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Kotukh, Yevgen, Maksym Korobchynskyi, Maryna Riabokin, Oleksiy Blyuma, and Oleksandr Denysiuk. "METHODS AND TOOLS FOR FORECASTING THE CASH FLOW OF LOCAL BUDGETS USING ARTIFICIAL INTELLIGENCE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 33(61) (2024): 47–61. https://doi.org/10.25264/2311-5149-2024-33(61)-47-61.

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The article addresses the inefficiencies in the mechanisms for forecasting cash flows and managing liquidity in local budget boiler accounts, necessitating a revision of liquidity management practices. Financial decentralization has posed numerous challenges for local financial authorities, including the need to maintain sufficient cash balances in local budget accounts to ensure financing and payment of obligations with minimal costs. Effective management of cash reserves and forecasting the revenue base of local budgets are also critical. The authors emphasize the importance of applying mode

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Śleszyński, Przemysław, Maciej Nowak, Paweł Sudra, Magdalena Załęczna, and Małgorzata Blaszke. "Economic Consequences of Adopting Local Spatial Development Plans for the Spatial Management System: The Case of Poland." Land 10, no. 2 (2021): 112. http://dx.doi.org/10.3390/land10020112.

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The spatial management system in Poland struggles with serious costs as a consequence of local planning. The problem is the lack of appropriate value capturing mechanisms and cost compensation for municipalities, along with significant burdens. Private property is subject to special protection, but the public good is less valued. The article attempts to assess the situation in Poland, recalling also the experiences of spatial management systems from other European countries. It combines legal, economic, and geographical perspectives. The specific objectives were demonstration of geographical (

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Halin, Alexey A., and Vera V. Popova. "BUDGETS OF TOWNS OF NIZHNY NOVGOROD GOVERNORATE IN THE SECOND HALF OF THE XIX CENTURY." Historical Search 6, no. 1 (2025): 71–80. https://doi.org/10.47026/2712-9454-2025-6-1-71-80.

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As a result of the ongoing changes in the legal regulation of local governments in Russia, their independence is often limited. That is why it is important to study the historical experience accumulated by towns in the second half of the XIX century, when newly created public administration bodies independently resolved the issues of local importance, including seeking funds to replenish the budget. The purpose of the research is to study the activities of urban public administration bodies in forming budgets using the example of the towns of Nizhny Novgorod governorate in the second half of t

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Voznyak, Halyna, and Taras Kloba. "Theoretical and Conceptual Basis of Budget Security: Regional and Local Dimension." Journal of Vasyl Stefanyk Precarpathian National University 8, no. 3 (2021): 60–67. http://dx.doi.org/10.15330/jpnu.8.3.60-67.

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In current conditions, budget security is one of the essential components of financial security. The budget is the leading financial plan of the state and reflects most of the economic processes in the country; it also redistributes and accumulates revenues, provides financing of vital costs. Proper use of the budget as a financial basis for state regulation of a market economy should ensure the rule of economic and social processes in the interests of society to create conditions for the economic development of the country. Оn the one hand, and Budget security reflects the regularities of the

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KARPYSHYN, Natalia. "PROBLEMS FINANCING OF ENVIRONMENTAL PROTECTION IN UKRAINE." WORLD OF FINANCE, no. 2(55) (2018): 32–42. http://dx.doi.org/10.35774/sf2018.02.032.

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Introduction. The study of the current state of financing of environmental protection and the identification of the most significant problems and the ways of their solution is extremely a topical issue of modern financial science. Purpose is monitoring of the current state of financial provision of environmental protection in order to identify the most significant problems and propose ways of their solution, taking into account the domestic practice and the experience of European countries. Results. In 2016 the costs of environmental protection in Ukraine amounted to 32,5 billion UAH (excludin

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Lityński, Piotr. "Infrastructure Expenditures versus Local Budget Resistance of Communes under the Risk of Urban Sprawl." Barometr Regionalny. Analizy i Prognozy 15, no. 1 (2017): 33–42. http://dx.doi.org/10.56583/br.448.

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The subject of the study is to identify the impact on communes budgets in Poland of one of the major costs of urban sprawl (i.e., excessive expenditure on infrastructure). The study takes two objectives: first, whether excessive infrastructure costs in Polish communes are common; second, what the mechanism is determining an excessive budgetary burden on communes through infrastructure expenditures. The objectives were made using taxonomic methods in relation to the 222 communes in Poland 2007–2014. Among the most important conclusions from the study is the fact, that excessive infrastructure e

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Heldak, Maria, and Katarzyna Przybyla. "The financial impact of urbanization costs in Poland at municipality level – the case of Wrocław city." Baltic Surveying 11 (November 20, 2019): 17–24. http://dx.doi.org/10.22616/j.balticsurveying.2019.012.

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The study discusses the problem of financial impact on Wrocław Municipality exerted by the costs of implementing decisions resulting from the selected local spatial development plans. Currently in Poland, at the stage of local spatial development plan establishment, a forecast of financial consequences is prepared. The expected own revenues and the costs of financial impact exerted on the municipal budget are presented in this document. The study facilitates making decisions about the final version of the local development plan. Taking into account the planned spatial development in the area o

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MS, M. Zahari. "PENGARUH PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAMBI." EKONOMIS : Journal of Economics and Business 1, no. 1 (2017): 180. http://dx.doi.org/10.33087/ekonomis.v1i1.18.

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Positive economic growth indicates an increase in the economy of a country or region, whereas negative economic growth indicates a decline in the economy of a country or region. The indicator used to measure regional economic growth is the growth rate of Gross Regional Domestic Product at constant prices (real GDP). In increasing the economic growth of a region, not apart from the role of government in providing funds to finance regional economic development activities. Costs incurred for public service activities and development both economic and non-economic are often referred to as governme

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Kurmanova, G. K. "On increase of land tax in Kazakhstan." Problems of AgriMarket, no. 3 (September 30, 2024): 131–41. http://dx.doi.org/10.46666/2024-3.2708-9991.12.

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Land tax is one of the sources of formation of local budgets, filling their revenue part. The aim is to analyze the legal framework of the existing system of land taxation, to substantiate the need to increase mandatory payments for land. The following methods were used - monographic - to study the foreign experience of land taxation, statistical - to collect data on tax revenues, the state of the land fund, analytical - in the study of methods of tax payment, on the basis of abstract-logical method problems were identified and ways of their solution were proposed. Results - foreign experience

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Пятковская, Юлия, and Yuliya Pyatkovskaya. "The Place of Budget Expenditures in System of Financial Law." Journal of Russian Law 4, no. 11 (2016): 0. http://dx.doi.org/10.12737/21992.

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The article is devoted to the determination of place of the norms regulating budgetary costs of the system of financial law, which has important theoretical and practical significant. The author emphasizes the need for a systematic approach in addressing the issue of the construction of an effective mechanism for legal regulation of budget expenditures. Various points of view on the place of institute of budget expenditures in the system of financial law, expressed in the Soviet and modern science of financial law, are analyzed. It is proposed to include the state and municipal revenues, state

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KOSAREVYCH, Nazar. "MANAGEMENT ASPECT OF FINANCIAL SUPPORT OF TERRITORIAL COMMUNITIES IN THE CONDITIONS OF WAR." Coordinates of Public Administration, no. 2 (December 31, 2024): 288–310. https://doi.org/10.62664/cpa.2024.02.15.

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The article highlights theoretical and applied issues of management activities of financial support of territorial communities, aimed at strengthening their influence on the socio-economic development of the relevant administrative territory, improving the quality and accessibility of public services under the legal regime of martial law. The main challenges faced by territorial communities in the process of ensuring financial sustainability and management efficiency are outlined, in particular in the context of instability of local budget revenues caused by the war. The practical aspects of f

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Prijaković, Simona. "Impacts of Budget Transparency on Economic and Political Outcomes." Hrvatska i komparativna javna uprava 22, no. 4 (2022): 633–65. http://dx.doi.org/10.31297/hkju.22.4.4.

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his article focuses on a review of literature on the impacts of budget/fiscal transparency on economic and political outcomes. It also considers the definitions and measurements of budget/fiscal transparency indices used in the literature reviewed – thirty-seven papers published in English, online, during the 2000–2021 period. The reviewed papers mostly deal with budget transparency at the national (central) government level, probably due to the problems of measurement at subnational – state, provincial, regional, local – government levels. Tables 1 and 2 systematise the economic and political

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Nashkerska, Mariya M. "Approaches to determining the main areas of analysis of the financial condition of a budgetary institution." Socio-Economic Problems of the Modern Period of Ukraine, no. 4(162) (2023): 35–39. http://dx.doi.org/10.36818/2071-4653-2023-4-6.

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This article examines the views of national researchers on the content of the term «financial condition of an enterprise» and «financial condition of a budgetary institution». The differences in assessing the financial condition of an enterprise and a budgetary institution are examined. The reason for the differences is the purpose of creation and the specifics of functioning of budgetary institutions and enterprises or other business entities. Since an enterprise is created by its owners to earn money and generate profit, it is important to assess the financial condition of the enterprise: li

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Pelzman, Joseph, and Amir Shoham. "De-linking the Relationship between Trade Liberalization and Reduced Domestic Fiscal Budgets: The Experience of the Israeli Economy: 1984-2005." Global Economy Journal 6, no. 3 (2006): 1850095. http://dx.doi.org/10.2202/1524-5861.1215.

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Issues concerning the consequences of trade liberalization and the resulting reduction in domestic fiscal budgets have always been the 'hot' topic in the trade policy community. This paper approaches this issue by focusing on the experience of the Israeli economy in the twenty year period (1984-2005) where Israel undertook both major tariff liberalization and a related domestic tax reform, with no reversion to border taxes. The Israeli experience highlights the initial budget revenue concerns associated with tariff liberalization, and quickly moves the issue away from border tax substitutes to

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TRENKIN, Yevhen. "Analytical metrics of individual entrepreneurs as an indicator of the effectiveness of their taxation." Economics. Finances. Law 9/2024, no. - (2024): 35–40. http://dx.doi.org/10.37634/efp.2024.9.8.

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The paper indicates that individuals are part of an important warehouse economic system, which contributes to the stable and sustainable economic development of the region through the implementation of such functions: creation of workers, incentives promotion of economic growth, promotion of innovation, development of local communities, ensuring competition, filling the budget , flexibility and adaptability to the smallest market minds, fostering the development of an entrepreneurial spirit. The concept of “analytical metric” is used for the identification of descriptive statistics, indicators

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Rambe, Masril Tua, Tigor Panuturi Tambunan, and Nurlinda Nurlinda. "Analisis Pola Pengelolaan Keuangan pada Badan Layanan Umum Daerah." Journal of Education, Humaniora and Social Sciences (JEHSS) 6, no. 1 (2023): 476–84. http://dx.doi.org/10.34007/jehss.v6i1.1784.

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This article discusses the financial administration of Regional Public Service Agency (Badan Layanan Umum Daerah) and its alignment with the financial plan of the Regional Public Assistance Organization. The Regional Public Assistance Organization is a local government entity that provides assistance without prioritizing profit. Its management is governed by Regulation Number 1 of 2004 regarding State Storage Institutions and Unofficial Law Number 12 of 2019 concerning Territorial Monetary Administration. The topics covered include revenue, utilization, and funding of the Regional Public Assis

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KOROLEVA, Lyudmila P., Kseniya A. BELOVA, and Mariya K. FROLOVA. "The national budget as the financial basis for the environmental policy in the EU countries." National Interests: Priorities and Security 17, no. 8 (2021): 1567–87. http://dx.doi.org/10.24891/ni.17.8.1567.

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Subject. The article discusses the role of the budgetary system in the EU countries in financing the environmental policy of States. We analyze the volume and structure of environmental taxes and national budgetary spending on environmental protection, and their equilibrium. Objectives. We trace modern trends in the environmental portion of the EU countries’ budgets and substantiate thresholds of budgetary revenue and expenditures with respect to the environment in the Russian Federation. Methods. The study is based on general, economic-statistical methods and methods of economic analysis of t

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Rasell, Edith, Jared Bernstein, and Kainan Tang. "The Impact of Health Care Financing on Family Budgets." International Journal of Health Services 24, no. 4 (1994): 691–714. http://dx.doi.org/10.2190/mm38-p4hv-2w32-4kyr.

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Although businesses, federal and state governments, and insurance companies are major funding sources for health care, they are just intermediate sources. Ultimately, individuals and families pay all health care costs through out-of-pocket spending, insurance premiums, or federal, state, and local taxes. Using a microsimulation model with data from the 1987 National Medical Expenditure Survey, the Internal Revenue Service's Individual Tax Model, and the Consumer Expenditure Survey, the authors examine the distribution of health care spending, by decile, among families and individuals. They fin

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Jaworowska, Sylwia, Justyna Balcerzak Balcerzak, and Zdzisław Kochanowicz. "BUDGET EVALUATION OF LOCAL GOVERNMENTS BASED ON THE EXAMPLE OF THE MUNICIPALITY OF STARY LUBOTYŃ IN THE YEARS 2010-2013." sj-economics scientific journal 18, no. 3 (2015): 21–35. http://dx.doi.org/10.58246/sjeconomics.v18i3.387.

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The aim of the study was to present selected aspects of the financial situation in the municipality of Stary Lubotyń in dynamic terms. The study used data from the period 2010-2013. In the process of data analysis tabular, graphical and descriptive methods were used. In addition to the analysis of revenues and expenditures indicators of financial management in the municipality of Stary Lubotyń were calculated. The research shows that the financial situation of the municipality covered by the research business developed positively. In 2012 the municipality of Stary Lubotyń recorded the highest

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Hafel, Muhlis, and Abdul Halil Hi Ibrahim. "Budget politics in Indonesia." International research journal of management, IT and social sciences 11, no. 4 (2024): 159–68. http://dx.doi.org/10.21744/irjmis.v11n4.2457.

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Budget politics in Indonesia is a very complex process, ranging from central to local government. The budget planning process involves planning, approving, executing, and evaluating, all of which require close coordination and cooperation between institutions. The main challenges in Indonesia's budget politics are the misallocation of funds, inequality between regions, growing debt, inflation, and unstable prices. The economic implications of inefficient budget politics are far-reaching. Imbalances between revenues and expenditures can increase the debt burden and interest costs, reducing the

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Kaneva, Tetiana V., and Dmytro A. Kryvonos. "The Methodological Bases for the Development of the Country’s Tax Policy." PROBLEMS OF ECONOMY 2, no. 60 (2024): 240–46. http://dx.doi.org/10.32983/2222-0712-2024-2-240-246.

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The article is devoted to the problems of determining the methodological bases for the development of the country’s tax policy. The institutional powers of the main regulators of tax policy are defined. These regulators, when interacting, must comply with the criteria of Nash equilibrium in order to ensure sustainable socioeconomic development. The principles of formation and implementation of tax policy are characterized, in particular, fiscal sufficiency, social justice, efficiency, effectiveness, stability, adaptability and neutrality in relation to the level of competitiveness of the payer

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