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Journal articles on the topic 'Expenditure obligations'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Khaitov, G. A. "Certain issues of expenditure obligations in the Russian federation: legal aspects." Siberian Law Herald 2022.2 (2022): 39–46. http://dx.doi.org/10.26516/2071-8136.2022.2.39.

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The definition of the concept of “budget expenditures” fixed in the Russian legislation does not allow to accurately establish its essence and important features. A deeper understanding of the budget expenditures has both theoretical and practical importance. The article treats “expenditure obligation” as one of the essential elements of the activities of government bodies related to budget expenditures, which characterizes the basis of budget expenditures. The emphasis in the study is made on the consideration of laws and other regulatory legal acts as the basis of expenditure obligations, be

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2

Ahmed, Ranyar Qadir. "Husband Towards Wife’s Expenditure and the Mandatory Applied Law." Journal of University of Raparin 8, no. 3 (2021): 480–501. http://dx.doi.org/10.26750/vol(8).no(3).paper23.

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The right marriage that satisfies all legal conditions provides a set of rights and obligations on both parties(the wife and husband). These include material and non-material rights and obligations. As to material rights, the husband must provide the wife with the expenditure, and this must be proven, and this is enshrined in Quran, Sunna and social creds, as referred to in the Iraqi civil status law.  Yet, the question is: shall such expenditure obligations by the husband remain in place after the marriage or legal separation officially ends? Does such expenditure applicable during the

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Zabralova, O. S. "Expenditure Obligations of the Constituent Entity of the Russian Federation in the Social Field in the Budget Structure." Actual Problems of Russian Law 16, no. 11 (2021): 42–48. http://dx.doi.org/10.17803/1994-1471.2021.132.11.042-048.

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To financially support the functions of the state, it is necessary to legally allocate from the budget the funds that form expenditure obligations of a particular public-law entity. Structuring of all expenditure obligations, including obligations in the field of social policy, takes place due to the corresponding register. It is concluded that the register of expense obligations of the regional budget includes certain information about the obligations associated with the social policy financing: a) information about the powers of the region in the field of social policy; b) information on reg

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Khaitov, G. A. "Contracts and Agreements as Grounds for Expenditure Obligations: A Legal Aspect." Actual Problems of Russian Law 18, no. 8 (2023): 45–52. http://dx.doi.org/10.17803/1994-1471.2023.153.8.045-052.

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The paper analyzes the provisions of the Budget Code of the Russian Federation, stipulating that expenditure obligations in the Russian Federation arise, among other things, as a result of the conclusion of contracts and agreements. The study revealed that the provisions of the Budget Code of the Russian Federation contain broad definitions that allow for the emergence of expenditure obligations from contracts that do not have regulatory properties, in particular from contracts concluded on behalf of a public legal entity by a state institution. The paper substantiates that such regulation doe

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Calitz, Lizelle, and Linda Van Zyl. "Section 24C: Indicators regarding the certainty of the incurral of future expenditure." Journal of Economic and Financial Sciences 9, no. 1 (2017): 174–93. http://dx.doi.org/10.4102/jef.v9i1.36.

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Section 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of this article is to compile a list of indicators demonstrating when there will be certainty that future expenditure will be incurred as aforementioned. The conclusion reached is that a definite connection must exist between the incurral of the future expenditure and the obligation to perform under the contract. Further, conditions and warranties are con

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Zabralova, O. S. "Expenditure obligations of the constituent entity of the Russian Federation in the social sphere in the budget structure." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (December 24, 2021): 82–88. http://dx.doi.org/10.17803/2311-5998.2021.85.9.082-088.

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One of the most pressing issues in financial law is the determination of the place of expenditure obligations for the social sphere in the structure of the regional budget. Expenditure obligations of a social orientation are legally fixed in the Budget Code of the Russian Federation, as well as in the legal acts of the subjects of the Russian Federation regulating budget relations for the financial year and the planning period. The analysis of the content characteristics of expenditure obligations in the social sphere and the practice of their consolidation in regional budgets, indicates the p

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Zabralova, O. S. "Concept and purpose of expenditure obligations." Courier of Kutafin Moscow State Law University (MSAL)), no. 10 (December 22, 2020): 205–11. http://dx.doi.org/10.17803/2311-5998.2020.74.10.205-211.

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One of the topical problematic issues in financial law is the definition of the meaningful characteristics of expenditure obligations in the budget structure. Not only in civil relations there are obligations, they are also characteristic of the public law sphere within the framework of different types of financial obligations: public, budgetary, expenditure, cash, debt. Expenditure obligations are legislatively enshrined in the Budget Code of the Russian Federation, and provide for the obligations of the relevant public law entity to provide funds from the relevant budget to the entity specif

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8

Rykova, I. N., and G. K. Rykov. "Scientific and Practical Approaches to Assessing the Effectiveness of Budget Expenditures." Mezhdunarodnaja jekonomika (The World Economics), no. 6 (June 28, 2024): 429–39. http://dx.doi.org/10.33920/vne-04-2406-02.

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The relevance of the study is determined by the fact that clarifying the essence and content of the characteristic "efficiency of budget expenditures" allows us to adjust the stages and procedures for assessing budget expenditures in conditions of instability in the formation of budget forecasts. Materials and research methods used in the article include: monographic and economic-statistical methods, systems approach, situational analysis. Based on a generalization of scientific and theoretical aspects to assessing the effectiveness of budget expenditures, the authors identified the key functi

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9

Andreechev, Igor S. "Use of the Principle of Subsidiarity in Formation of Regional Payment Obligations." Financial Law 10 (October 6, 2022): 18–22. http://dx.doi.org/10.18572/1813-1220-2022-10-18-22.

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The article analyzes the forms of implementation of the principle of subsidiarity in the formation of expenditure obligations at the regional level. Such expenditure obligations are designed to complement the powers of the Russian Federation. The examples given in the article demonstrate the transformation of the policy of budgetary federalism, initially aimed at reducing the scope of joint powers to the maximum extent possible, eliminating duplication of powers of authorities of different territorial levels.

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Pham, Manh Tien, Dung Thuy Nguyen, and Phuong Nguyen Thanh. "The relationship between corporate social responsibility and financial performance: Empirical evidence from an emerging country." Corporate Governance and Organizational Behavior Review 8, no. 4 (2024): 28–42. https://doi.org/10.22495/cgobrv8i4p3.

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This study aims to investigate the impact of each component within corporate social responsibility (CSR) disclosure and CSR expenditure on the banks’ financial performance. The research collected data from listed banks from 2013 to 2022 to apply the generalized least squares (GLS) regression analysis method. The findings indicate that environmental responsibility disclosure and government responsibility expenditure positively impact corporate finances. Meanwhile, community responsibility disclosure and expenditure reduce financial efficiency. Employee responsibility disclosure and expenditure

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Sumskaya, T. V. "Features of expenditure of local budgets of different types in the Russian Federation." Vestnik NSUEM, no. 4 (January 18, 2024): 164–81. http://dx.doi.org/10.34020/2073-6495-2023-4-164-181.

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The paper analyzes the directions of using the budgetary funds of local governments, which made it possible to identify the main items of their expenditures. This study is aimed at identifying the main directions of local government spending for various types of municipalities, at determining the sufficiency of funds allocated for socially significant areas. The general situation in terms of the sufficiency of financial resources made it possible to characterize the results of calculations, both of the main areas of expenditure obligations, and of total expenditures at constant prices. An anal

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Fikri, Abdullah, and Abdiilah Sulfany. "Anggaran Pendidikan Era Otonomi Daerah Dalam Perspektif Constitutional Mandatory Spending: Studi Kebijakan Kartu Jakarta Pintar." Justicia Sains: Jurnal Ilmu Hukum 9, no. 1 (2024): 127–45. https://doi.org/10.24967/jcs.v9i1.3228.

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Indonesia explicitly emphasizes the state's obligation to prioritize the education budget of at least 20% of the State Revenue and Expenditure Budget as well as the Regional Revenue and Expenditure Budget. The regional government's commitment to implementing its constitutional obligations still needs to be encouraged so that the education budget in the Regional Revenue and Expenditure Budget reaches 20% purely for education. The aim of this research is to determine the Jakarta Smart Card policy launched by the Special Capital Region of Jakarta government from the perspective of constitutional

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Khaitov, Grigoriy. "On the Issue of Ensuring the Quality of Regulatory Legal Acts: Budgetary and Legal Aspect." Baikal Research Journal 15, no. 2 (2024): 380–89. https://doi.org/10.17150/2411-6262.2024.15(2).380-389.

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The article is devoted to the issues of ensuring the quality of regulatory legal acts of various branches of legislation in connection with budget legislation. The obligatory nature of budget expenditures in the Russian Federation determines the relevance of the scientific study of the question of what regulatory legal acts may be the basis for the emergence of expenditure obligations. The article provides evidence that the establishment of requirements for such regulatory legal acts in budget legislation violates the sectoral limits of legal regulation, and therefore critical arguments are gi

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Klimanov, Vladimir V., and Evgeny N. Timushev. "SEPARATION OF POWERS IN THE RUSSIAN SYSTEM OF FISCAL FEDERALISM." Public Administration Issues, no. 1 (March 28, 2025): 38–63. https://doi.org/10.17323/1999-5431-2025-0-1-38-63.

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The aim of the research is to identify the main trends in separation of powers of the Russian Federation and subjects of the Russian Federation in the context of the new federal law, and to classify the powers of subjects of the Russian Federation in the joint jurisdiction exercised at the expense of their own funds. The topic is urgent due to the fact that the nature of the distribution of powers determines the way resources are allocated and the efficiency of the public sector in the implementation of public administration functions. It has been established that the powers of the subjects of

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Nurrohman, Pungkas, and Ulfa Rahmawati. "Evaluasi Kewajiban Perpajakan Bendahara Universitas Papua Atas Pemotongan/Pemungutan PPh Atas Belanja Modal Tahun 2023." Jurnal Akuntansi Terapan dan Bisnis 4, no. 2 (2024): 154–62. https://doi.org/10.25047/asersi.v4i2.5445.

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The state treasurer plays an important role in implementing tax obligations related to the use of the APBN/APBD. This study explains the suitability of the implementation of tax obligations by the Treasurer of the University of Papua for PPh capital expenditure in 2023 when compared to applicable provisions. The researcher used a descriptive qualitative method. The results of the study indicate that the implementation of capital expenditure tax obligations is not fully in accordance with the provisions. Based on the results of the study, it is expected that the Manokwari Pratama Tax Office wil

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RUSIN, Viktor, and Olena ZHADAN. "IMPROVEMENT OF TREASURY CONTROL OVER BUDGET EXPENDITURE." WORLD OF FINANCE, no. 4(73) (2023): 56–67. http://dx.doi.org/10.35774/sf2022.04.056.

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Introduction. In the conditions of the war period, it is important for the financial system of Ukraine to effectively use budget resources, which are extremely necessary to ensure defense capability and make timely social payments to the population. Compliance with budget legislation, economy and reasonableness in spending contribute to the preservation of budget resources and directing them only to urgent needs. The above actualizes the issue of improving approaches to treasury control at the stage of registration of budget obligations of managers of budget funds. The purpose of the article i

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17

Irwansyah, Abdulrahim, Novi Mubyarto, and Khairiyani. "ANALISIS PENDAPATAN DESA TERHADAP ALOKASI BELANJA DESA PADA DESA MUARA KILIS KECAMATAN TENGAH ILIR KABUPATEN TEBO." EKSYA : Jurnal Ekonomi Syariah 3, no. 1 (2022): 209–18. http://dx.doi.org/10.56874/eksya.v3i1.750.

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This research is entitled Analysis of Village Income Against Village Expenditure Allocation in Muara Kilis Village, Tengah Ilir District, Tebo Regency. This research aims (1). To explain village income and village expenditure in Muara Kilis village in 2020. (2). To explain the Village Expenditure Allocation based on the realization of Village Income in Muara Kilis Village in 2020. The results of this study are: (1) Muara Kilis Village Revenue realized in 2020 consists of 1) State Revenue and Expenditure Budget Allocation (Village Fund) of Rp. 980,390,000. 2) Share of Regional Taxes and Regiona

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18

Anzhenko, V. S. "Accounting for Indicators of Budget Expenditure for Long-term Obligations Authorization." Accounting. Analysis. Auditing 7, no. 2 (2020): 56–66. http://dx.doi.org/10.26794/2408-9303-2020-7-2-56-66.

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Since the budget legislation changes every year, new federal standards are implemented, modern information technologies are introduced, accounting (budget accounting) in the public institutions is constantly developing. The article is devoted to the particularities of accounting for budget expenditure authorization (BEA) in these institutions as their both professional and economic activities have undergone certain changes. The methodological base of the study involves the approved normative legal acts and documents regulating accounting (budget accounting) for budget expenditure authorization

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Rasidah, Rasidah, Lili Safrida, and Mellani Yuliastina. "Peningkatan Kapabilitas Bendahara Pengeluaran Sekretariat Dewan Kota, Kabupaten dan Provinsi Di Kalimantan Selatan." Ekobis Abdimas : Jurnal Pengabdian Masyarakat 3, no. 2 (2022): 64–71. http://dx.doi.org/10.36456/ekobisabdimas.3.2.6272.

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This program aims to increase the capability of the expenditure treasurer so that good governance in regional financial management is achieved. discussion (FGD), ending with an evaluation to measure the impact of the training. This will be done by explaining regional financial management and assessment to find out how to know and the competence of the trainees. The results of the implementation of activities show that the treasurers of expenditures carrying out administration receive a lot of input in managing regional finances and tax obligations of local government agencies and can carry out

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Widiastuty, Erna, and Noorlailie Soewarno. "CSR Expenditure and Company Performance: Charity or Signal? Evidence from Indonesia." Quality Innovation Prosperity 23, no. 3 (2019): 22. http://dx.doi.org/10.12776/qip.v23i3.1273.

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<p><strong>Purpose:</strong> The purpose of this study are: first, to investigate CSR expenditures made by public companies in Indonesia are whether aimed at the charity, and second, whether CSR expenditure is related to the corporate’s performance in the future.</p><p><strong>Methodology/Approach:</strong> The samples are taken from 53 companies registered at the Indonesia Stock Exchange. Measurement of CSR expenditure uses monetary unit because CSR expenditure is the actual expenditure of the company. Company performance variables use ROA and CFO.&lt

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21

Dippel, Christian. "Political Parties Do Matter in US Cities … for Their Unfunded Pensions." American Economic Journal: Economic Policy 14, no. 3 (2022): 33–54. http://dx.doi.org/10.1257/pol.20190480.

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This paper studies public sector pension obligations, the biggest fiscal challenge currently facing many US cities. Employing a regression discontinuity design around close elections, benefit payments out of a city’s public sector pensions are shown to grow faster under Democratic party mayors, while contributions into the pensions do not. Previous research showed that parties do not matter for a wide range of cities’ fiscal expenditures and explained this with voters imposing fiscal discipline. This paper replicates previous results but shows that parties can matter for shrouded expenditure t

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Омелёхина, Наталья, and Natalya Omelekhina. "The Legal Construction of Financial Liabilities: Conceptual Bases of Formation." Journal of Russian Law 4, no. 10 (2016): 0. http://dx.doi.org/10.12737/21539.

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In this article the legal construction is considered as a method of cognition, interpretation of law and as means of law-making technique at the same time. The author outlines the legal construction of the financial liability and provides with its structural and substantive description. The author offers to consider the legal construction of the financial liability as an inter-branch construction that combines private law constructions and public law constructions of monetary obligations. The majority of these constructions have a complex structure, where each party has the right to claim the

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Sameem, Muhammad Aslam, Khalil ul Rahman Rahmani, and Abdul Rasheed Hilal. "Nafaqah of a Wife in Islam: The Concept of Maintenance in Islamic Jurisprudence." Cognizance Journal of Multidisciplinary Studies 5, no. 4 (2025): 912–33. https://doi.org/10.47760/cognizance.2025.v05i04.024.

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The literal meaning of Nafaqah is expenditure or spending. It refers to expenses related to religious obligations, family maintenance, and financial support for one's wife. In simple terms, any expenditure made from one's wealth, whether for personal use or for others, is considered Nafaqah. In Islamic jurisprudence, Nafaqah refers to the financial obligation of a husband to provide for his wife's essential needs, including food, drink, clothing, medical care, shelter, and beautification items. The obligation of Nafaqah upon the husband is firmly established through the Qur'an, Sunnah, scholar

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Muhammad, Aslam Sameem, ul Rahman Rahmani Khalil, and Rasheed Hilal Abdul. "Nafaqah of a Wife in Islam: The Concept of Maintenance in Islamic Jurisprudence." Cognizance Journal of Multidisciplinary Studies (CJMS) 5, no. 4 (2025): 912–33. https://doi.org/10.47760/cognizance.2025.v05i04.024.

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The literal meaning of Nafaqah is expenditure or spending. It refers to expenses related to religious obligations, family maintenance, and financial support for one's wife. In simple terms, any expenditure made from one's wealth, whether for personal use or for others, is considered Nafaqah. In Islamic jurisprudence, Nafaqah refers to the financial obligation of a husband to provide for his wife's essential needs, including food, drink, clothing, medical care, shelter, and beautification items.The obligation of Nafaqah upon the husband is firmly established through the Qur'an, Sunnah, scholarl

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Onyinyechi, Omodero Cordelia, and Alege Philip Olasupo. "Government Expenditure Fiscal Delegation and Environmental Quality: A Study of Nigeria." International Journal of Sustainable Development and Planning 17, no. 3 (2022): 949–55. http://dx.doi.org/10.18280/ijsdp.170325.

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The delegation of government fiscal expenditure is a significant avenue via which the required environmental quality is intended to be accomplished. Climate change is a big worry across the world. Every government is putting forth enormous effort to handle the problem in order to keep human occupancy across the globe. It is not out of place for the government to prudently allocate the necessary resources to Nigeria's three levels of government in order to maintain the environment. The government budget is the primary tool for capturing this expenditure obligation and enabling governments at al

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Romaikin, Pavel Denisovich. "Features, capabilities, and limitations of the methods for managing budget expenditures on social assistance to the population." Теоретическая и прикладная экономика, no. 2 (February 2025): 1–12. https://doi.org/10.25136/2409-8647.2025.2.74249.

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Improving the management of public and municipal finances in the field of social protection system functioning is a relevant task given the ongoing issues of poverty and economic inequality both in Russia and worldwide. One of the main components of the modern social protection system is social assistance aimed at the low-income population. The article discusses the management of budget expenditures on social assistance to the population, conducted within the framework of three main types of instruments: categorical, targeted, and conditional social transfers. Particular attention is given to

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Zahroh, Fatmawati, and Harkaneri Harkaneri. "PERBANDINGAN HUKUM PAJAK DAN ZAKAT MENURUT SYARIAH DAN NEGARA." J-MACC : Journal of Management and Accounting 3, no. 1 (2020): 38–50. http://dx.doi.org/10.52166/j-macc.v3i1.1855.

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ABSTRACT This article describes how to compare tax and zakat law from the perspective of sharia (Islamic law) and state (positive law). There are many similarities and differences between this tax and zakat, in terms of both collectors and collectors. According to article 1 of the 2009 KUP Law on taxes and Law No. 23 of 2011 concerning zakat and its management. This article uses the literature study method to compare and describe existing legislation as well as some differences between tax and zakat. With the results and discussion that actually this tax and zakat if synergized will beco

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Iryanti, Ita, and Elfi Indrawanis. "THE ROLE OF WOMEN IN LOCAL WIFE FOR FAMILY FOOD SECURITY IN PANGEAN SUB-DISTRICT, KUANTAN SINGINGI DISTRICT." Melayunesia Law 5, no. 1 (2021): 35. http://dx.doi.org/10.30652/ml.v5i1.7793.

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The Role of Women in Local Wisdom for Family Food Security in Pangean Subdistrict, Kuantan Singingi Regency, the position and obligations of being a housewife, such as: serving husbands, cooking, cleaning, caring for, educating and managing their household economy, and helping to meet their family needs. The solution to meet their household needs, the wife of the farmer decided to work because their household income could not meet their daily needs coupled with the condition of expensive food prices. Village community household expenditures can be grouped into two, namely household expenses fo

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Wahani, Julia T., Tinneke M. Tumbel, and Dantje Keles. "Analisis Kinerja Keuangan Pada PT Asuransi Ramayana Tbk Dengan Pendekatan Cash Flow Untuk Tahun 2014-2017." JURNAL ADMINISTRASI BISNIS 9, no. 1 (2019): 105. http://dx.doi.org/10.35797/jab.9.1.2019.23706.105-113.

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This study aims to determine the financial performance of PT Asuransi Ramayana Tbk by using a cash flow ratio analysis. The type of data used in this study is quantitative data. The data source used in this study is secondary data sources. The technique of collecting data using the documentation method is by retrieving data contained in the Indonesia Stock Exchange. The data analysis tool used is the Operating Cash Flow Ratio (AKO), Operating Cash Flow Ratio to Total Debt (AKOTH), Cash Flow Ratio to Capital Expenditures (AKOPM) and Cash Flow Ratio to Net Income (AKOLB). The results of this stu

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Mbewe, Gift. "Analysis of the Relationship between Public Debt Service and Education Expenditure: A Pooled Mean Group Approach." Asian Research Journal of Arts & Social Sciences 22, no. 9 (2024): 95–106. http://dx.doi.org/10.9734/arjass/2024/v22i9578.

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This study examined the relationship between public debt service and education expenditure in 15 Sub-Saharan and South American countries from 1995 to 2022. Utilizing the Pooled Mean Group (PMG) estimation method within an Auto Regressive Distributed Lag (ARDL) framework, evidence of cointegration between public debt service and education expenditure is presented. PMG regression results indicate that, in the short run, public debt service does not have a statistically significant impact on education expenditure per student. However, in the long run, an increase in government debt service exert

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Shabanova, I. N. "On the Issue of Execution of the Obligation to Pay Tax Payments in the Liquidation of the Organization." Juridical Science and Practice 15, no. 3 (2019): 63–68. http://dx.doi.org/10.25205/2542-0410-2019-15-3-63-68.

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The article deals with the issues of execution of the obligation to pay taxes and fees. The subject of the tax obligation is only money, based on the concept of “tax” and the fact that the tax is one of the sources of the budget, which is a form of formation and expenditure of funds. The features of monetary obligation as a type of public-legal obligations are distinguished. The conditions of execution of the tax duty are analyzed. Discusses the problem of a tax debt in the liquidation of the organization, the time to enforce which the tax authority has expired. This problem leads to the need

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FURLAN, BRANIMIR, and ZORAN BARJAKTAREVIC. "NATO AND SLOVENIA 15 YEARS ON: HOW ACCURATE WERE PROJECTIONS ABOUT DEFENCE EXPENDITURE." CONTEMPORARY MILITARY CHALLENGES, Volume 2019 Issue 21/3 (September 3, 2019): 95–108. http://dx.doi.org/10.33179/bsv.99.svi.11.cmc.21.3.5.

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Abstract The financial consequences of NATO membership had been a subject of debate in the reasons for Slovenian accession to the Alliance before 2004. In order to provide projections of financial obligations and defence expenditure of a new NATO member, some authors and institutions had developed appropriate financial assessments. Based on an analysis of the available sources the authors of this article try to find out how accurate those projections were. They recognize objective circumstances responsible for more or less accurate projections, observing a higher quality of assessments about f

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Biondi, Yuri. "Better Accounting for Corporate Shareholding and Environmental Protection." European Company Law 11, Issue 2 (2014): 129–32. http://dx.doi.org/10.54648/eucl2014026.

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This article purports to better represent and control the relationship between shareholding and the business firm, by balancing shareholding rights and obligations with other stakeholders' interests and the general interest. On this basis, EU accounting for environmental liability provisioning is improved through capitalization and securitization of nominal estimates of future expenditure to cover environmental future costs which are voluntary or compulsory incurred

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Fedorov, Pavel E. "On Sanctioning of Some Types of Expenses Borne by Parties to Treasury Support of a State Defense Order." Juridical World 1 (January 26, 2023): 43–48. http://dx.doi.org/10.18572/1811-1475-2023-1-43-48.

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In the article, the author analyzes the institution of sanctioning by the federal Treasury of personal account expenses to pay for transactions of the head executor (executor), in the field of state defense order. The concept of treasury support is briefly analyzed. Examples of expenditure obligations of the military-industrial complex organization are considered, in relation to the items of the nomenclature of general production and general economic overhead expenses.

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Clarkson, Peter M., Yue Li, and Gordon D. Richardson. "The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies." Accounting Review 79, no. 2 (2004): 329–53. http://dx.doi.org/10.2308/accr.2004.79.2.329.

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The objective of this study is to examine the market valuation of environmental capital expenditure investment related to pollution abatement in the pulp and paper industry. The total environmental capital expenditure of $8.7 billion by our sample firms during 1989–2000 supports the focus on this industry. In order to be capitalized, an asset should be associated with future economic benefits. The existing environmental literature suggests that investors condition their evaluation of the future economic benefits arising from environmental capital expenditure on an assessment of the firms' envi

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Cleuziou, Juliette, and Caroline Dufy. "Marriage, Divorce and Mutual Indebtedness." Journal of Extreme Anthropology 6, no. 1 (2022): 73–95. http://dx.doi.org/10.5617/jea.9562.

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This article offers an original insight on the gift economy in Tajikistan. As long shown by the literature, ceremonial expenditures sustain social status and convey moral obligations and social order. In this context, we find that marriage breakdown sheds a new light on social cohesion and the sense of indebtedness in Tajik society. In the case studies provided, the material and symbolic meaning of marital breakdown is analysed from the perspective of divorced women. In the context of high ritual expenditure, we ask what are the effects of divorce (and more broadly, demarriage) on women’s perc

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Putri, Ardiva Dwi Septiani, and Moh Faisol. "Kepatuhan Pajak Bendaharawan Pemerintah: Bukti Pemotongan Pajak Penghasilan Pasal 21." Moneter - Jurnal Akuntansi dan Keuangan 11, no. 2 (2024): 95–104. http://dx.doi.org/10.31294/moneter.v11i2.22584.

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Government treasurers have a strategic position in optimizing state revenue collection as tax deductors and collectors. This study aims to analyze the compliance of government treasurers in withholding Income Tax (PPh) Article 21 at the Secretariat of the XCMX Regency DPRD. This qualitative research uses case studies. The informant of this research is the treasurer of expenditure and the Young Analyst of Central and Regional Finance of the Secretariat of the DPRD of XCMX Regency. The data collection techniques used are observation, interviews, and documentation. Data analysis techniques use da

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Mahara, Tilak Singh. "An Empirical Investigation Between Money Supply, Inflation, Capital Expenditure and Economic Growth in Nepal." Quest Journal of Management and Social Sciences 3, no. 1 (2021): 23–39. http://dx.doi.org/10.3126/qjmss.v3i1.37588.

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Background: Money supply, inflation, and capital expenditure along with others are major issues of consideration for policymakers in developing countries given the need to spark internal demand and to encounter the government’s massive fiscal obligations to alleviate poverty and achieve sustainable economic growth. Like other economies, the economic performance of Nepal is also based on these macroeconomic variables.  Objective: The principal objective of the study is to explore the association between money supply, inflation, capital expenditure, and economic growth in Nepal. Meth

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Aguzarova, Larisa A., and Batraz O. Cheldiev. "The Impact of Government Debt Obligations on the Financial Stability of Russia and Individual European Countries." Vestnik of North Ossetian State University, no. 2 (June 25, 2024): 109–16. http://dx.doi.org/10.29025/1994-7720-2024-2-109-116.

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The article is devoted to the impact of government debt obligations on the financial stability of the country and to the analysis of methods for effectively reducing the debt burden on the budget of Russia and a number of European countries. The subject of the study is the public debt of Russia and individual European countries. Studying methods for effectively managing state debt obligations allows us to identify good practices both in Russia and in European countries. When writing this article, the analytical method, graphical analysis, comparison and generalization were used. The financial

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Endah Purwaningsih and Nuwun Priyono. "ANALISIS BELANJA DAERAH PEMERINTAH KOTA MAGELANG TAHUN 2015-2019." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 17, no. 1 (2021): 24–38. http://dx.doi.org/10.35449/jemasi.v17i1.229.

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Local Expenditure is all local government obligations recognized as a reduction in the value of net worth within the period of the relevant fiscal year. The government's success in managing regional spending can be seen from the output/results achieved by using the budget. Whether the achievement of the results provides benefits to the community or not. Good results show that local governments are performing well. The purpose of this research is to find out the financial performance of Magelang city government by conducting analysis of regional spending in fiscal year 2015-2019. The method use

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Novita Sari, Sukarni, Fika Aryani, Endang Supriyadi, et al. "Pendampingan Penyusunan Pembuatan Rencana Anggaran Belanja (RAB) pada Sistem Iuran Pemeliharaan Lingkungan (IPL) di Perumahan Jade Park Serpong 2." Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat 7, no. 1 (2024): 14–21. http://dx.doi.org/10.31334/jks.v7i1.3704.

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In managing Housing Environmental Maintenance Contributions (IPL), it is necessary to create an Expenditure Budget Plan (RAB) because it forms the foundation for formulating financial strategies and schedules for housing operational activities. Errors in the Expenditure Budget Plan (RAB) can have a negative impact on the entire process, resulting in financial setbacks and activity delays, therefore it requires accurate calculations and estimator’s skills in complying with current information and standards. Community Service Activitiey (PKM) was carried out at the Jade Park Serpong 2 Housing Co

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Калашников, Сергей, Владимир Татаринцев, Андрей Марголин, and Любовь Храпылина. "RISKS OF IMPLEMENTING SOCIAL CONTRACTS IN THE RUSSIAN REGIONS." Public Administration Issues, no. 4 (December 20, 2019): 7–30. https://doi.org/10.17323/1999-5431-2019-0-4-7-30.

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The study focuses on the risks of making a social contract by its recipients – poor citizens and representatives of regional authorities, and the problems of unsustainable funding of such contracts. The study is based on the assumption that identifying the causes for poverty both of the regions and their neighbors will reveal sustainability of implementing a social contract technology in the field of healthcare and education of the poor, or in terms of infrastructure of a particular locality and the availability of jobs. The analysis of regional experience in making a social contract between 2

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Nemirova, G. I., and L. B. Mokhnatkina. "Improving inter-budgetary relations as a factor of regional economic security." Voprosy regionalnoj ekonomiki 35, no. 2 (2018): 102–8. http://dx.doi.org/10.21499/2078-4023-2018-35-2-102-108.

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The article analyzes threats to regional economic security caused by a high degree of centralization of revenues at the Federation level with decentralization of expenditure obligations. The influence of the global economy on the formation of the revenues of the federal budget and the budgets of the subjects of the Russian Federation is determined. On the basis of the system approach, proposals have been developed to establish targets for the formation of interbudgetary relations from the point of ensuring regional economic security.

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Рассохань, А. В. "Methodological features of granting and distributing subsidies in the context of implementing national projects." Экономика и предпринимательство, no. 8(121) (July 26, 2020): 805–9. http://dx.doi.org/10.34925/eip.2020.121.8.163.

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В статье рассматриваются основные изменения в методологии предоставления субсидий бюджетам муниципальных образований, произошедшие за последние 2 года. Проанализированы региональные правила предоставления субсидий. Исследованы методы определения предельного уровня софинансирования расходных обязательств в разных регионах России. The article discusses the main changes in the methodology for providing subsidies to municipal budgets that have occurred over the past 2 years. Regional rules for granting subsidies are analyzed. Methods of determining the maximum level of co-financing of expenditure

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Muratovа, D., L. Sarykulovа, and K. Abdykulova. "Improving the methodology for assessing models of public debt management in Kazakhstan." ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU, no. 1 (2023): 253–62. http://dx.doi.org/10.32523/2789-4320-2023-1-253-262.

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One of the macroeconomic instruments of state activity is the public debt. For the stable functioning of the state, the fulfillment of all strategic goals and the fulfillment of obligations assumed, the state attracts borrowed funds, distributing them to finance the relevant budget expenditure items. The state of public finances is influenced by numerous parameters of the country's macroeconomic policy, including, of course, the level of public debt, the policy of the state in terms of its management. In world practice, the use of government borrowing is widespread to ensure a balance of budge

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Murphy, Mary. "What future lies ahead for the Irish welfare state?" Volume 2 Issue 1 (2010) 2, no. 1 (2010): 22–36. http://dx.doi.org/10.33178/ijpp.2.1.2.

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Beginning by outlining the pre-recession aspirations for an active Irish social policy, the article then examines the recent political economy of social policy and the cumulative impact of the National Asset Management Agency, the Report of the Special Group on Public Service Numbers and Expenditure Programmes (McCarthy, 2009), the Commission on Taxation (Government of Ireland, 2009) and Budget 2010 on unemployment, social expenditure, poverty and inequality. Assuming a Developmental Welfare State is still the aspiration of Irish social policy, it explores three different models of activation;

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Ardiansyah, Wahyu. "HUKUM ZAKAT DAN PAJAK PERORANGAN." Jurnal Ilmiah Ekonomi, Manajemen dan Syariah 1, no. 3 (2022): 13–18. http://dx.doi.org/10.55883/jiemas.v1i3.2.

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Zakat and taxes cannot be separated dichotomously, both are significant assets in alleviating the economic problems of the people. On the other hand, zakat and tax are opposite in practice which simultaneously there are two categories of expenditure legally that someone who issues and gives zakat must also contribute taxes. This becomes odd when a Muslim who pays tithe due to religious teachings, but also legally pays taxes because he is a state. The research method used in the research is comparative. The approach in this study uses descriptive qualitative analysis to explain aspects of diffe

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ZABRALOVA, О. S. "LEGAL PRINCIPLES OF FORMING EXPENDITURE OBLIGATIONS OF THE BUDGETS OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION." Courier of Kutafin Moscow State Law University (MSAL)), no. 12 (March 14, 2021): 217–23. http://dx.doi.org/10.17803/2311-5998.2020.76.12.217-223.

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The article analyzes the norms of the Constitution of the Russian Federation and the current budget legislation, as well as legal positions developed by both the doctrine and law enforcement practice, in order to identify the principles of construction of expenditure obligations. Industry-wide spending principles as well as specific principles are identified. The presented systematic approach in the study allowed us to summarize that the regulatory and legal consolidation of the principles under consideration in specialized legislative acts will allow us to effectively and efficiently plan and

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Hretsa, Svitlana. "Tax lien as a way to ensure the fulfillment of the constitutional obligation to pay taxes and fees." Law Review of Kyiv University of Law, no. 4 (December 30, 2020): 89–92. http://dx.doi.org/10.36695/2219-5521.4.2020.15.

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The article highlights the legal aspects of using the tax lien as a means to ensure the constitutional obligation to pay taxes andfees. The focus is on the importance of proper implementation of constitutional obligations for the protection of human rights and theperformance of state functions. An important place for tax liability in the system of constitutional obligations has been identified. Themain ways of ensuring the fulfillment of the tax obligation have been revealed and the key role of such a way as tax lien has beenemphasized. The concept of tax lien is defined and the history of for

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Sarabiti, Saire Rama, Yohanes Tuba Helan, and Norani Asnawi. "EVEKTIVITAS FORUM MUSRENBANG DESA SEBAGAI REPRESENTASI WARGA DALAM PENYUSUNAN APBDES DI DESA HINGALAMAMENGI KABUPATEN LEMBATA." Petitum Law Journal 1, no. 2 (2024): 625–35. https://doi.org/10.35508/pelana.v1i2.15285.

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Village Musrenbang is an aspiration space intended to accommodate community aspirations which are included in the Village Revenue and Expenditure Budget. In its implementation, it is only used as a formality in preparing the Village Revenue and Expenditure Budget. Many aspirations are only accommodated without being realized, such as in Hingalammengi Village, Omesuri District, Lembata Regency. The aim of this research is to determine the effectiveness of the implementation of Musrenbangdes and the factors that influence the implementation of the Musrenbangdes forum. This research uses descript

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