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1

Dobrolyubova, Elena I., and Alexandra N. Starostina. "Efficiency of Regional Public Expenditures on Education and Healthcare: Evaluation from Citizens’ Perspective." Financial Journal 14, no. 4 (2022): 64–78. http://dx.doi.org/10.31107/2075-1990-2022-4-64-78.

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International comparisons demonstrate that Russia lags behind OECD countries in terms of citizen satisfaction with the quality of public services in education and healthcare. However, traditionally public perceptions of the quality of service delivery are not taken into account when evaluating public expenditures. Given the overall client centricity trend in the Russian public administration, the assessment of public expenditures on the basis of citizens’ satisfaction with the quality of public services is highly relevant. The paper proposes and implements an approach to evaluating the efficie
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2

Posnova, Tetiana. "THE ROLE OF CULTURAL AND ARTISTIC EDUCATION AS A FACTOR IN THE DEVELOPMENT OF CREATIVE HUMAN CAPITAL." Educational Analytics of Ukraine, no. 4 (2024): 59–75. https://doi.org/10.32987/2617-8532-2024-4-59-75.

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The article explores the role of cultural and artistic education in shaping creative human capital in the context of modern challenges. It examines the significance of cultural and artistic education as an important factor in developing innovative skills, social cohesion and economic growth. The need to develop creative human capital is highlighted not only in international but also in national strategies. It is demonstrated that cultural and artistic education contributes to the preparation of specialists for cultural and creative industries, which play a key role in the global economy. The a
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3

Μητσός, Αχιλλέας. "Οι προτάσεις της Επιτροπής για τον αυριανό προϋπο- λογισμό: Δειλές κινήσεις, ατελή βήματα και «χαμηλές ισορροπίες»". Region & Periphery, № 8 (11 вересня 2019): 11. http://dx.doi.org/10.12681/rp.21150.

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The paradox of the crucial importance of the Multiannual Financial Framework, as opposed to the relatively low importance of the Community budget, is confi rmed for the new period 2021-2027. The great achievement of the Commission’s proposal on this is its balance. The proposal is balanced, but, at the same time, extremely timid as regards the amount of the budget, “winners” and “losers”, the origin of resources, the structure of expenditures. The stabilizing function is included, but only symbolically. Agriculture and cohesion policies are undermined and, more importantly, some resource alloc
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4

Hladkykh, Dmytro M., and Kateryna Yu Malafeyeva. "Key Problems of Financing Higher Education Institutions in Ukraine and Directions for the Solution." Business Inform 4, no. 567 (2025): 150–59. https://doi.org/10.32983/2222-4459-2025-4-150-159.

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The purpose of the article is to investigate specific aspects of foreign experience in financing higher education institutions, the current state of affairs in this area in Ukraine, proposals from representatives of the government and the expert community regarding the improvement of the existing financing mechanism for higher education institutions in Ukraine, and to substantiate own proposals for its optimization directions. The article analyzes the current state of affairs in the field of financing higher education institutions both globally and in Ukraine. Key issues in the field of financ
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BURKINSKY, B. V., V. F. GORIACHYK, and G. M. MURZANOVSKIY. "THE ADMINISTRATIVE AND TERRITORIAL REFORM IN UKRAINE: ECONOMIC ASPECTS." Economic innovations 21, no. 1(70) (2019): 8–21. http://dx.doi.org/10.31520/ei.2019.21.1(70).8-21.

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Topicality. It is caused by excessive centralization of powers and financial and material resources by the executive authorities, the inability of the territorial communities of the basic level to fulfill their powers, the deterioration of the quality and availability of public services due to the lack of financial and material provision. Aim and tasks. To investigate the economic aspects of administrative-territorial reform in Ukraine, to identify the main problems of financial provision of territorial communities of the baseline level. Research results. The model of budget relations implemen
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Samaricheva, Tetiana, Dmytro Samarichev, and Victor Prokopov. "«Green» taxation of enterprises as a key financial instrument of eco-innovation in Ukraine." FINANCIAL AND CREDIT SYSTEMS: PROSPECTS FOR DEVELOPMENT 4, no. 15 (2024): 53–66. https://doi.org/10.26565/2786-4995-2024-4-05.

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The article examines the role of «green» taxation as an effective instrument of the state environmental policy used to achieve a number of goals, including reducing emissions of harmful substances, supporting eco-innovation, and generating additional budget revenues that can be used to finance environmental protection measures. The article considers green taxation in both broad and narrow terms: narrow green taxes are focused on payments for certain types of pollution, while broad ones are aimed at stimulating environmental and economic transformations. Based on a review of the experience of t
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7

Kirillina, E. I., and L. E. Ushnitskaya. "Interbudgetary Relations in the Sakha Republic (Yakutia)." Vestnik of North-Eastern Federal University Series "Economics Sociology Culturology, no. 4 (December 20, 2023): 56–62. http://dx.doi.org/10.25587/2587-8778-2023-4-56-62.

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The regional budget is a tool through which regional government institutions obtain resources to support their activities and fulfill the region’s development tasks. These resources include revenues from the use of regional property, tax receipts from the population and businesses, funding from the federal budget, and others. Through the budget, regional authorities have the opportunity to plan and implement investment projects, support small and medium-sized businesses, finance education, healthcare, culture, and other areas of activity. Consolidation of resources through the regional budget
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8

Jibao, Samuel, Niek Schoeman, and Ruthira Naraidoo. "Fiscal regime changes and the sustainability of fiscal imbalance in South Africa: a smooth transition error-correction approach." South African Journal of Economic and Management Sciences 15, no. 2 (2012): 112–27. http://dx.doi.org/10.4102/sajems.v15i2.179.

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In addition to the conventional linear cointegration test, this paper tests the asymmetry relationship between fiscal revenue and expenditure, by making a distinction between the adjustment of positive (budget surplus) and negative (budget deficit) deviations from equilibrium. The analysis uses quarterly data for South Africa. The paper reveals that government authorities in South Africa are more likely to react more quickly when the budget is in deficit than when in surplus, and that the stabilisation measures used by government are fairly neutral at low deficit levels; that is, at deficit le
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9

Sridarnilawati, Sridarnilawati, Suhairi Suhairi, and Vima Tista Putriana. "Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019." Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 12, no. 1 (2021): 31. http://dx.doi.org/10.33087/eksis.v12i1.217.

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The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary dat
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10

Zorochkina, Tetiana. "Financial Support of Higher Education Development in Ukraine and the UK." Comparative Professional Pedagogy 9, no. 1 (2019): 44–52. http://dx.doi.org/10.2478/rpp-2019-0005.

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AbstractThe article deals with the financial support of higher education development in Ukraine and the UK. It presents the expenditure of the consolidated budget on education between 2007 and 2017 in Ukraine and the expenditure on education services per student in the UK. It highlights the funding of research in higher education in Ukraine. It describes the personnel potential of higher education institutions in Ukraine. It specifies the existing problems in the research sector of higher education in Ukraine. It indicates that research activities of the UK universities are at a high level sin
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11

Chentsov, Victor, Olha Hryhorash, and Tetiana Hryhorash. "Analysis of the state order and budget expenses for its funding." Technology audit and production reserves 5, no. 4(61) (2021): 19–24. http://dx.doi.org/10.15587/2706-5448.2021.242639.

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The object of the research is the budget expenditures for the state order funding. One of the most problematic places is, on the one hand, the lack of financial resources, and on the other hand, the low efficiency of their allocation. Using the method of vertical and horizontal analysis, the expenditures of the consolidated budget for higher education are explored by the example of Ukraine. It was found that the share of the consolidated budget of Ukraine for higher education in % of GDP is one of the largest in Europe, however, the amount of funding is insignificant in monetary terms, which m
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12

Victor, Chentsov, Hryhorash Olha, and Hryhorash Tetiana. "Analysis of the state order and budget expenses for its funding." Technology Audit and Production Reserves 5, no. 4(61) (2021): 19–24. https://doi.org/10.15587/2706-5448.2021.242639.

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The object of the research is the budget expenditures for the state order funding. One of the most problematic places is, on the one hand, the lack of financial resources, and on the other hand, the low efficiency of their allocation. Using the method of vertical and horizontal analysis, the expenditures of the consolidated budget for higher education are explored by the example of Ukraine. It was found that the share of the consolidated budget of Ukraine for higher education in % of GDP is one of the largest in Europe, however, the amount of funding is insignificant in monetary terms, which m
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13

Radionov, Yurii. "EXPENDITURES OF THE CONSOLIDATED BUDGET OF UKRAINE FOR HUMAN CAPITAL DEVELOPMENT." Educational Analytics of Ukraine, no. 5 (2021): 18–31. http://dx.doi.org/10.32987/2617-8532-2021-5-18-31.

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The article analyzes the expenditures of the consolidated budget of Ukraine for human capital development. It is established the main directions of financial resources in the current conditions of economic transformation. In particular, expenditures on economic activity have been growing at a steadily high rate, both in the last two years and in the entire five-year period under study. In addition, spending on health and national defense has increased significantly over the past two years. However, in 2020, almost 7,0 percent less (for each sector) was allocated to environmental protection and
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14

Bukina, I. S., and L. N. Lykova. "A Year of a Pandemic: the State of the Russian Budget System." Federalism, no. 2 (July 8, 2021): 149–68. http://dx.doi.org/10.21686/2073-1051-2021-2-149-168.

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In the first quarter of 2021 against the background of a slight recovery in economic activity and a continuing downward trend in real household incomes the RF consolidated budget revenues grew not only in nominal terms, but also in real terms compared to last year. The most active growth in real terms was demonstrated by tax revenues and VAT. Income taxes and social insurance payments related to the income of the population are significantly behind the rate of inflation. The formed positive trend in world oil prices, however, does not yet provide access to the level of last year’s oil and gas
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15

Zaburanna, Lesia. "State Budget Execution under Martial Law." Oblik i finansi, no. 4(106) (2024): 36–43. https://doi.org/10.33146/2307-9878-2024-4(106)-36-43.

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In martial law conditions, the needs are different, and accordingly, budget policy priorities regarding the direction of budget funds change dramatically. The issues of defending the country, forming funds to support internally displaced persons, and providing humanitarian aid become paramount. Therefore, the need to find additional sources of budget funding and objectively review budget indicators, both in terms of income and expenditure, becomes more acute. This article aims to analyze the features of the mobilization and use of funds from the state budget of Ukraine in conditions of war, pa
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16

Zaichko, Iryna V. "Methodical provision of financial security assessment of the state." Economies' Horizons, no. 1(12) (November 8, 2021): 15–25. http://dx.doi.org/10.31499/2616-5236.1(12).2020.205284.

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Purpose of the research. The main purpose of the article is to improve methodological support for the assessment of the financial security of the state, taking into account the impact of budgetary policy. Methodology. During the study the following methods were applied: comparative analysis, integral estimation, normalization of indicators, component analysis, method of principal components, etc. Results. In the course of comparing the existing methodological support for the financial security assessment, it is justified, notwithstanding the existing shortcomings, the expediency of applying in
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17

KUDRENKO, N.V., and V.O. BAI. "Revenues and expenditures of budgetary institutions as objects of accounting." Market Relations Development in Ukraine №1(236)2021 102 (April 22, 2021): 18–24. https://doi.org/10.5281/zenodo.4709276.

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The article examines the theoretical issues of accounting for revenues and expenditures in the public sector and their relationship. Revenues as well as expenditures occupy a leading place in institutions financed from the budget, as they help to determine the effectiveness of the budget. This study reviews the sources and principles of funding for budgetary institutions. Budget institutions can receive funds not only from the state and local budgets, but also from the services they provide or receive humanitarian aid, etc. According to the classification, revenues are divided into revenues of
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18

Orlov, V. "BUDGET EXPENDITURES OF UKRAINE: INTEGRAL ASSESSMENT OF STRUCTURAL IMBALANCES." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 2 (2022): 135–42. http://dx.doi.org/10.21272/1817-9215.2022.2-16.

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The public finance sector plays a special role in the functioning of the financial system. A significant part of the funds is accumulated and redistributed through state and local budgets. At the same time, the formation of budget expenditures of all levels, their structure, determine the state and opportunities for the state to perform its functions, which is manifested through the structure of budget expenditures according to functional classification, as well as the distribution of funds to ensure current needs and capital expenditures, and its social orientation - through the structure of
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19

Lugovyi, Volodymyr, Olena Slyusarenko, and Zhanneta Talanova. "Development of university research potential as the basis of competitive quality of higher education in the United States: experience for Ukraine." International Scientific Journal of Universities and Leadership, no. 11 (June 14, 2021): 86–115. http://dx.doi.org/10.31874/2520-6702-2021-11-1-86-115.

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The development of University research potential (URP) in the USA during 1950-2020 in view of achieving competitive quality of higher education is analysed in the article.
 The national deterministic context and components of this potential by the types of activity (educational, research) and by the resources (personnel, financial, organizational) as well as component impact on the highest excellence quality of education (according to the criteria of the Academic Ranking of World Universities, ARWU) are identified. It is proved that the context of URP development is dichotomous and consis
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20

Lykova, L. N. "REGINAL BUDGETS IN THE FIRST QUARTER OF 2019: IS THERE GROWTH POTENTIAL?" Federalism, no. 3 (September 16, 2019): 172–85. http://dx.doi.org/10.21686/2073-1051-2019-3-172-185.

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There has been an increase of the RF subjects consolidated budgets revenues in the first quarter of 2019. It takes place together with the slowdown in economic growth. The basis of this budget revenue growth was formed by corporate income tax receipts (results of final calculations of previous year), personal income tax and excise. In contrast to the Federal budget, the subjects of the Russian Federation used most of the revenue growth to increase funding at the beginning of the year. Тhus, in the first quarter of the year, the priorities for the consolidated budgets of the subjects of the Rus
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21

Radionov, Yurii. "Management of budget expenditures in wartime." Fìnansi Ukraïni 2024, no. 10 (2024): 7–29. https://doi.org/10.33763/finukr2024.10.007.

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Introduction. In conditions of martial law, the role and importance of budget expenditures in solving the problems of a warring country increases. After all, expenditures on the country's defense determine the degree of resistance to the aggressor, the completeness of providing the needs of the Armed Forces of Ukraine in ammunition, modern combat equipment, FPV drones and other technological weapons. Problem Statement. In conditions of martial law, as in peacetime, the key task of the budget system is to increase its efficiency, including through transparency, accountability, promotin
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22

Lykova, L. N. "Preliminary Results of 2022 for the Consolidated Budgets of the Subjects of the Russian Federation. Adaptation or Crisis?" Federalism 28, no. 1 (2023): 99–118. http://dx.doi.org/10.21686/2073-1051-2023-1-99-118.

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The consolidated budgets of the subjects the Russian Federation execution in 2022 was carried out in conditions of massive sanctions pressure on the domestic economy, significant fluctuations in prices on world commodity markets, radical changes in economic logistics chains and an increase in the need for budget expenditures. In January-November 2022, the growth of regional budget revenues only slightly lagged behind the rate of inflation. At the same time, in a number of regions with a significant role of ferrous metallurgy and related mining industries, there was a marked reduction in tax re
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23

Kaneva, Tetiana V., and Oleksii V. Osyka. "Budget Policy Under the Conditions of Socioeconomic Transformations." Business Inform 2, no. 565 (2025): 361–69. https://doi.org/10.32983/2222-4459-2025-2-361-369.

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The article aims to determine the peculiarities of the development and implementation of budget policy in the area of expenditures amidst socioeconomic transformations. The primary focus is on the practical aspects of the formulation and execution of domestic budget policy. An analysis of the main approaches to the determination of the essence of budget policy has been conducted. The necessity of State regulation of economic and social processes due to the interplay of a set of endogenous and exogenous factors has been substantiated. The task of budget regulation has been formulated to create
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24

Shkolnyk, Inna, Yuriy Ladyka, Volodymyr Orlov, Khaled Aldiwani, and Yevhenii Kozmenko. "Balancing state budget expenditures: A case of Ukraine using the simplex method." Public and Municipal Finance 10, no. 1 (2021): 34–46. http://dx.doi.org/10.21511/pmf.10(1).2021.04.

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The consolidated state budget expenditures reflect the condition of performance by a country of its basic functions and allow defining priority directions for the implementation of state policy. Their optimal ratio allows satisfying the interests of citizens, business and society as a whole, and can provide a significant impetus for economic growth. The analysis of state budget expenditures using the example of Ukraine showed that their structure is unbalanced. Therefore, the purpose of the study was to find the necessary balance. The optimization of Ukraine’s state budget expenditures was car
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SOKOLOVSKA, Alla. "Implementation of the concept of tax expenditures in Ukraine: problems and ways to solve them." Fìnansi Ukraïni 2022, no. 7 (2022): 32–56. http://dx.doi.org/10.33763/finukr2022.07.032.

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Introduction. The preparation of reports on tax expenditures and their use in the process of budget management has become widespread in many countries of the world. Since 2004, the Global Tax Expenditure Database has included information on tax expenditures in Ukraine. However, the degree of implementation of the concept of tax expenditures in the budget process varies greatly in different countries. Problem Statement. Imperfect procedures for reporting on tax expenditures and their formal connection with the budget process, or even the absence of such a connection at all are significant reaso
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26

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

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The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in cu
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27

Costa, Nilson do Rosário. "The resilience of large Brazilian cities and the COVID-19 pandemic." Saúde em Debate 45, spe2 (2021): 10–20. http://dx.doi.org/10.1590/0103-11042021e201i.

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ABSTRACT This paper aimed to describe the resilience of the Federal Government’s fund of Public Health Actions and Services (ASPS) in Brazil during the 2020 COVID-19 pandemic. It shows that the development of the contemporary public health sector was based on cooperative federalism. In this context, municipal participation in financing was consolidated around the constitutional agreement of budget binding between the levels of the Brazilian federation (Central Government, states, and municipalities). The Budget Binding Index (BBI) and the resilience of the sample of 87 municipalities with a hi
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28

Lykova, L. V. "Consolidated Budgets of the Subjects of the Russian Federation in the First Half of 2021: is the Crisis Ended?" Federalism 26, no. 3 (2021): 105–20. http://dx.doi.org/10.21686/2073-1051-2021-3-105-120.

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In the first half of 2021, positive trends in the economy led to a pronounced increase in revenues of the consolidated budgets of RF subjects. Corporate income tax and personal income tax receipts increased most significantly. In most subjects of the Russian Federation, this year’s revenue growth has compensated for last year’s drop, but in a number of regions whose economies have a raw material orientation, the 2019 pre-crisis year indicators have not yet been exceeded. The total amount of the federal transfers remained practically at the level of 2020. At the same time, the structure of this
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Lykova, L. V. "Consolidated Budgets of the Subjects of the Russian Federation in the First Half of 2021: is the Crisis Ended?" Federalism 26, no. 3 (2021): 105–20. http://dx.doi.org/10.21686/2073-1051-2021-3-105-120.

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In the first half of 2021, positive trends in the economy led to a pronounced increase in revenues of the consolidated budgets of RF subjects. Corporate income tax and personal income tax receipts increased most significantly. In most subjects of the Russian Federation, this year’s revenue growth has compensated for last year’s drop, but in a number of regions whose economies have a raw material orientation, the 2019 pre-crisis year indicators have not yet been exceeded. The total amount of the federal transfers remained practically at the level of 2020. At the same time, the structure of this
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30

Chytaieva, Kateryna, and Liudmyla Bulharina. "ANALYSIS OF FINANCIAL FLOWS IN HIGHER EDUCATION INSTITUTIONS UNDER JURISDICTION OF THE MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE." Educational Analytics of Ukraine, no. 3 (2021): 58–69. http://dx.doi.org/10.32987/2617-8532-2021-3-58-69.

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The article considers financial and economic relations in higher education institutions in Ukraine. The economic framework for financing higher education from the general and special funds of the state budget and usage of said resources are analyzed. In recent years, the amount of expenditures from the state budget for the HEIs has almost doubled, and the ratio of general and special funds during those years was within the following limits: funding from the general fund was from 58 % to 65 % of total expenditures, and funding from the special fund was from 42 % to 35 % respectively. The larges
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31

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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32

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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33

Lykova, L. N. "Results of 2023 for Regional Budgets. Is the Restructuring of the Economy Visible?" Federalism 29, no. 1 (2024): 111–27. http://dx.doi.org/10.21686/2073-1051-2024-1-111-127.

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The generally favorable situation with the implementation of the consolidated budgets of the subjects of the Russian Federation in 2023 is a result of the positive dynamics of key macroeconomic indicators, expressed in an increase in tax revenues of budgets. In the context of generally high growth rates of tax revenues, the federal transfers showed a slight nominal increase. In most regions, there has been a reduction in federal transfer recеipts, which may indirectly indicate an emerging revision of the existing model of inter-budgetary relations. There is a certain dependence of the dynamics
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34

НИКОЛАЕВА, И. В., А. И. АНУФРИЕВА, and С. В. ЛЕВЧЕНКО. "STATE BUDGET EXPENDITURES ON PHYSICAL EDUCATION AND SPORTS." Экономика и предпринимательство, no. 8(157) (October 23, 2023): 451–56. http://dx.doi.org/10.34925/eip.2023.157.8.082.

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В статье проведён анализ поведения граждан разных возрастных сегментов, а также населения региона в целом, в отношении занятий физической культурой и спортом. Авторами проанализирован и оценен показатель обеспеченности регионов спортивными сооружениями. Проанализированы расходы федерального бюджета и регионального бюджета Самарской области на физическую культуру и спорт в период с 2020 г. по 2022 г. Обнаружена необходимость дополнительного финансирования государством сферы физической культуры и спорта для обеспечения запросов населения. Приведен ряд мероприятий, способствующих развитию сферы ф
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Ибрагимова, И. И. "The role of the regional budget in the development of the region's economy (on the example of the Republic of Dagestan)." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 604–8. http://dx.doi.org/10.34925/eip.2021.133.8.116.

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В статье актуализируется значение развития экономики для региона. Указаны региональные особенности развития экономики РД. Дан анализ состава и структуры расходов консолидированного бюджета РД. Изучена динамика расходов на экономику РД из средств республиканского бюджета РД. Дан анализ состава и структуры расходов на экономику из республиканского бюджета РД. Отмечены задачи, стоящие перед региональными бюджета в свете необходимости поддержки территориальной экономики. Определены основные тенденции развития региональной экономики с помощью региональных бюджетов. The article actualizes the import
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Lykova, L. N. "MAIN TRENDS OF THE EXECUTION OF REGIONAL BUDGETS IN 2018." Federalism, no. 1 (July 29, 2019): 72–85. http://dx.doi.org/10.21686/2073-1051-2019-1-72-85.

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In the process of the execution of consolidated budgets of the subjects of Federation in 2018 here were such positive events as strong revenues’ growth, significant budget surplus indicators in the most of the regions and the total reduction of the debt burden. But all these events did not lead to the evident growth of real incomes of the population. Profit tax revenues grew most significantly in the past year due to the increasing energy prices. Federal grants to the budgets of subjects of the Russian Federation increased considerably. The latter took place together with the shift from the go
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Bukina, I. S. "Global Trends and Effects of Fiscal Policy in 2021." Federalism 27, no. 1 (2022): 113–29. http://dx.doi.org/10.21686/2073-1051-2022-1-113-129.

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The coronavirus pandemic in 2020 had a negative impact on the state of the Russian economy and the consolidated budget of the Russian Federation. At the same time, the budgetary system of the Russian Federation is sufficiently resilient to such external shocks. In 2020, borrowed funds from the domestic market were used to finance the budget deficit, partly from the Sovereign Fund, the amount of which, however, did not change by the beginning of 2021. Despite the spread of new strains of coronavirus infection and the relatively low level of vaccination in Russia, the recovery of the global econ
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38

Kharchuk, Yulia, and Olha Onishchuk. "BUDGET FINANCING OF THE SOCIAL PROTECTION SYSTEM IN UKRAINE UNDER MARTIAL LAW." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 35(63) (2024): 54–59. https://doi.org/10.25264/2311-5149-2024-35(63)-54-59.

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The article substantiates the relevance of budgetary financing of the social protection system in Ukraine under martial law. The authors analyzed the dynamics of expenditures on social protection and social security from the Consolidated Budget of Ukraine for 2021–2023. The dynamics of the composition of state and local social expenditures were examined, and the structure of social expenditures during the studied period was evaluated. The main trends in spending on social protection and social security from the state and local budgets of Ukraine in 2021–2023 have been established. The reasons
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39

DEMİROGLARI, Sercan, and GÜRLER Özlem KİREN. "Determinants of Household Education Expenditures by Education Level: The Case of Turkey." International Journal of Contemporary Economics and Administrative Sciences 10, no. 1 (2020): 235–58. https://doi.org/10.5281/zenodo.3940537.

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There is a cost of educational attainment, which is covered by households as well as the state.  While government spending on education emphasizes public responsibility for the realization and support of the existing service, education expenditures by households emphasize benefiting from educational services. The expenditures made by households differ by some socio-economic factors and are not the same for all levels of education. Some levels of education may cost more in terms of basic and supportive requirements. The purpose of this study is to identify determinants of household educati
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Paár, Dávid. "Differences in the Hungarian households’ sport expenditures." Applied Studies in Agribusiness and Commerce 7, no. 1 (2013): 91–96. http://dx.doi.org/10.19041/apstract/2013/1/16.

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The paper searches the differences between the groups of Hungarian households regarding the sport expenditures’ presence in household budget and determining factors. I used the latest Household Budget Survey (HBS) of the Hungarian Central Statistical Office from 2008 which contains data of more than 7000 households. My methods were logit and probit models, where the presence of sport expenditures were explained in households’ budget. The increase of the following indicators has a positive effect onto the possibility of the sport expenditures: income status, level of education, number of the ch
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Голубцова, П. С., Д. К. Епанчин та К. С. Крикун. "Особенности бюджетной политики России в современных условиях". Applied Economic Researches Journal, № 2 (1 квітня 2025): 195–204. https://doi.org/10.47576/2949-1908.2025.2.2.022.

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В статье исследованы особенности бюджетной политики России в современных условиях. Исследован механизм достижения ключевых целей бюджетной политики Российской Федерации в 2023 году. Рассмотрены структура и динамика доходов консолидированного бюджета и бюджетов государственных внебюджетных фондов. Проведен анализ структуры и динамики доходов, расходов федерального бюджета Российской Федерации в 2022 и 2023 гг. Предложены меры по повышению эффективности формирования и реализации бюджетной политики России. This scientific article examines the features of Russia’s budget policy in modern condition
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Totska, Olesia, та Ivanna Tytarenko. "ФІНАНСУВАННЯ ОСВІТИ УКРАЇНИ З БЮДЖЕТІВ РІЗНИХ РІВНІВ В УМОВАХ ВІЙНИ". Educational Analytics of Ukraine, № 3 (2023): 34–44. http://dx.doi.org/10.32987/2617-8532-2023-3-34-44.

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As a result of russia's invasion of Ukraine in February 2022, Ukraine's education sector suffered serious destruction and losses. The purpose of the article is to study the features of financing Ukrainian education from budgets of different levels in the context of war. To achieve this goal, the following tasks have been set: to analyze the value of destroyed and damaged assets of the education and science sector; to systematize and compare indicators of education expenditures from budgets of different levels in 2020–2022; to consider certain aspects of financing security and ensuring access t
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Leonov, Sergei. "State of Consolidated Budgets and Dynamics of Public Debt of the Far Eastern Federal Subjects." Bulletin of Baikal State University 30, no. 3 (2020): 371–82. http://dx.doi.org/10.17150/2500-2759.2020.30(3).371-382.

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The trends in the volume and structure of revenues and expenditures of budgets of 11 Far Eastern regions for 2013–2019 are analyzed. An analysis of the balance of consolidated budgets and dynamics of the state regional debt based on statistical and empirical research methods was performed. It is shown that, in the conditions of low inflation in 2018–2019 and positive dynamics of the main sources of revenue, the rate of growth of Far Eastern budget revenues in the period under review was lower than the respective Russian average. The revenues of the Far Eastern regions remained highly dependent
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44

Lykova, L. `. N. "Results of 2021 for the Consolidated Budgets of the Subjects of the Russian Federation: Overcoming the Crisis or Changing the Model of Intergovernmental Relations?" Federalism 27, no. 1 (2022): 5–22. http://dx.doi.org/10.21686/2073-1051-2022-1-5-22.

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The year 2021 was quite favorable for the consolidated budgets of the subjects of the Russian Federation. The revival of economic activity in the regions and positive trends in the world commodity markets have led to an increase in tax and non-tax revenues of regional budgets. The most significant increase in revenues to the consolidated budgets of the RF subjects was provided due to the recovery of wholesale and retail trade. The growth of its own revenues allowed the federal budget to reduce the total amount of financial assistance to the subjects of the Russian Federation. At the same time,
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LUNINA, Inna. "Public finance capacity to secure expenditures during the war period and the post -war recovery of Ukraine." Fìnansi Ukraïni 2022, no. 8 (2022): 7–26. http://dx.doi.org/10.33763/finukr2022.08.007.

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Introduction . The armed aggression of the Russian Federation causes huge humanitarian and economic losses to Ukraine, severs urgent problems of covering budget expenditures due to the rapid growth of security and defence costs. Problem Statement. During the period of martial law, the budget of Ukraine needs significant amounts of international financial support and the involvement of the NBU in purchasing military bonds following a significant drop in the main source of public receipts - tax revenues. Purpose. The goal is to generalize the international experience of solving fiscal problems i
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Vysochyna, A., and N. Storozhenko. "ANALYSIS OF PATTERNS OF THE FINANCIAL SUPPORT OF THE HEALTH CARE SYSTEM IN UKRAINE UNDER DECENTRALIZATION REFORM AND THE COVID-19 PANDEMIC." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 3 (2022): 73–80. http://dx.doi.org/10.21272/1817-9215.2022.3-8.

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In Ukraine, the coronavirus disease (COVID-19) pandemic partially overlapped in time with such critically important transformational processes as the second stage of the financial decentralization reform and the integration stage of the health care system reform. In this regard, the study of the main peculiarities of the change in the model of financial support of the health care system in Ukraine in these conditions, as well as the determination of which of these processes had the greatest impact on the volatility of the health care public expenditures, becomes relevant. The research involves
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Lykova, L. N., and I. S. Bukina. "Russia’s budget system in 2024. preliminary results and emerging trends." Federalism 29, no. 4 (2024): 76–94. https://doi.org/10.21686/2073-1051-2024-4-76-94.

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The revenues of all components of the Russian budget system showed positive growth rates in January-September 2024. Revenues to the federal budget have increased most significantly, both from oil and gas and non-oil and gas revenues. The pronounced dependence of federal budget revenues on world oil prices remains, provoking the budget execution risks. The growth rate of revenues of the consolidated (enlarged) budget of the country lagged behind the growth of federal budget revenues, but outpaced the rate of inflation. The excess of last year’s values in real terms occurred both in terms of tax
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48

Dmitriev, A. S., and A. M. Stash. "Social Programs in the Structure of Expenditures of the Consolidated Budget of the Federa-tion Subject." Statistics and Economics 17, no. 2 (2020): 63–71. http://dx.doi.org/10.21686/2500-3925-2020-2-63-71.

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The purpose of the study is to examine the role of social programs in the structure of expenditures of the consolidated budgets of the Russian Federation and the Volgograd region, to identify the main directions for improving the content of targeted programs aimed at implementing specific measures in the field of social policy.Materials and methods: the methodology includes structural and statistical analysis, methods of economic forecasting and modeling. The analysis uses official statistical data, as well as re-ports on the performance of the consolidated budgets of the Russian Federation an
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Hnydiuk, Inna, Elmira Hataullina, Lina Marshuk, Nataliia Timoshenko, and Veronika Cherneha. "Formation of the system of financial support of higher education institutions in Ukraine." Revista Amazonia Investiga 12, no. 65 (2023): 141–48. http://dx.doi.org/10.34069/ai/2023.65.05.14.

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In the conditions of a military challenge, the financial system of Ukraine is under significant pressure, which also affects the supply of universities. The purpose of the article is to analyze the formation of the system of financial support of higher education institutions in Ukraine. System analysis, comparison, modeling became the main methods for writing research. The research used indicators of expenditures of the consolidated budget of Ukraine. In the results, the role of the inflationary challenge in the financial support of higher education institutions of Ukraine was traced, and it w
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Molotok, Ihor. "Does Fiscal Decentralization Influence on Management Efficiency of Country Innovative Development?" Marketing and Management of Innovations, no. 1 (2020): 54–62. http://dx.doi.org/10.21272/mmi.2020.1-04.

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This paper summarizes the arguments and counterarguments within the scientific discussion on the influence of fiscal decentralization measures on the management of innovative country development. The main purpose of the research is to test the hypothesis that expenditure and revenue decentralizations have a positive impact on the management of innovative country development. Testing the hypothesis considers realization of panel data regression analysis, and consists of several stages, such as: 1) elimination of control variables multicollinearity based on the correlation analysis; 2) identific
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