Academic literature on the topic 'Features of budget planning'

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Journal articles on the topic "Features of budget planning"

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OSTRISHCHENKO, Yuliia. "FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS." WORLD OF FINANCE, no. 4(53) (2017): 132–44. http://dx.doi.org/10.35774/sf2017.04.132.

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Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implem
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Romenska, Kateryna, Victor Chentsov, Oleksandr Rozhko, and Vitaliy Uspalenko. "Budget planning with the development of the budget process in Ukraine." Problems and Perspectives in Management 18, no. 2 (2020): 246–60. http://dx.doi.org/10.21511/ppm.18(2).2020.21.

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The transition to future-oriented medium-term budget planning has been an important innovation in the budget process of Ukraine. Since then, the main budget indicators are calculated for the next three years with a forecast that allows for systemic reforms in several areas. This paper aims to identify problems of implementing budget planning for generating an envisaged and balanced budget in conjunction with the priorities of the state. The current status of budget planning and budget performance is analyzed by reviewing budget legislation, budget reporting, information-analytical and presenta
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Bondarenko, Tatiana, Galina Panaedova, Lira Gurieva, Tatiana Belyanchikova, and Irina Mityushina. "Special features of corporate budget planning: contemporary approach." E3S Web of Conferences 159 (2020): 04006. http://dx.doi.org/10.1051/e3sconf/202015904006.

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The purpose of this article was to study budgeting process from the point of its structure, analyze the Russian and European models of budget planning. Russian experts seem to favor a combination of rolling budgeting and top-down approach. Zero based method is preferred for larger projects with strict budgeting culture. For smaller and medium business, there remains lack of attention to budgeting. It is caused by lack of finance, experience and prioritization of other financial management tools. The classical approach used in the beginning stage would definitely be the top-down approach, which
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Anatolii, VDOVICHEN, CHORNOVOL Alla, and TABENSKA Yuliia. "BUDGET PLANNING IN THE CONDITIONS OF INSTITUTIONAL TRANSFORMATIONS." Herald of Kyiv National University of Trade and Economics 135, no. 1 (2021): 90–100. http://dx.doi.org/10.31617/visnik.knute.2021(135)07.

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Background. Quality level of the budget planning is an important factor in ensuring balance of state and local budgets in the conditions of institutional transformations. Adop­tion of effective management decisions by public authorities and local governments involves the development of the budget planning system taking into account information technology, assessment of changes in socio-economic processes. The aim of the article is to reveal the areas of improvement of the budget planning system and its tools. Materials and methods. Thesystematic method has been used in determining nature and r
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Pikalkina, М. М. "Features of the analysis of the financial condition of the research organization." Voprosy regionalnoj ekonomiki 34, no. 1 (2018): 82–88. http://dx.doi.org/10.21499/2078-4023-2018-34-1-82-88.

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In the article the peculiarities of the methodology of project management in knowledge-intensive enterprise. The analysis of the budgeting practices of research topics, presents the results of a study of their budgets. The authors focus on the formation of the expenditure side of budgets, cost planning on various counts. In the article the criteria of selection of the optimal budget.
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Sachit Kumar Purohit, Pradip Kumar Sahu, and Manas Ranjan Senapati. "Feature Importance in Credit Card Fraud Detection: A Comparative Analysis of Location and Temporal Features." International Research Journal on Advanced Engineering and Management (IRJAEM) 3, no. 05 (2025): 2050–58. https://doi.org/10.47392/irjaem.2025.0321.

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The project focuses on developing an innovative travel website designed to enhance user experience through personalized travel plans and comprehensive budget management. The platform allows users to input their desired destination, trip duration, and estimated budget, generating a detailed day-by-day itinerary that covers activities, accommodations, dining, and travel suggestions between cities. Incorporating advanced algorithms like Dijkstra’s Algorithm for finding the shortest path between cities, Kalman Filters for improving GPS data accuracy and providing smoother route transitions, and th
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Maksymchuk, Oleksandr. "The concept of two budgets and specific features of its application in Ukraine." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 47–58. http://dx.doi.org/10.35774/visnyk2018.04.047.

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The article provides an overview of definitions for development budget. Having examined some of the definitions, the study presents a number of approaches addressing the challenges of development budget, namely: as a financial policy instrument; as a driver of economic growth; as a support for investment project implementation. Furthermore, some deficiencies in the existing definitions of development budget are identified. Based on the critical review of definitions for development budget as well as some limitations found in research papers of foreign scholars, the author proposes a revised de
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Krivonogov, Artem Dmitrievich. "METHODS OF INCOME PLANNING FOR THE REGIONAL BUDGETS OF THE DPR AND LPR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/4, no. 157 (2025): 81–86. https://doi.org/10.36871/ek.up.p.r.2025.04.04.011.

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The article discusses the theoretical and practical aspects of income planning for the regional budgets of the Donetsk and Lugansk People’s Republics. The analysis of the existing methods of budget planning is carried out, their features in the conditions of formation of a new economic system are revealed. The results of a study of the effectiveness of various income planning methods are presented and recommendations for their improvement are developed.
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Gontar, Nina N. "Features of budget planning in state and municipal administration in the Russian Federation." European Scientific e-Journal 5, no. 11 (2021): 37–45. https://doi.org/10.47451/jur2021-02-001.

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The author of the article examines the issues of budget planning in state and municipal administration. Attention is paid to the analysis of the correlation of its features and problems in the current economic crisis. It is concluded that the analysed problems of budget planning form a new dynamic space of municipal management, which is aimed at constant adaptation to the changing and expanding regulatory field of public administration. This does not lead to minimising the features of municipal management but to their constant increase in both volume and quantity. In the course of the study, c
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Ayton, Benjamin, and Masataro Asai. "Is Policy Learning Overrated?: Width-Based Planning and Active Learning for Atari." Proceedings of the International Conference on Automated Planning and Scheduling 32 (June 13, 2022): 547–55. http://dx.doi.org/10.1609/icaps.v32i1.19841.

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Width-based planning has shown promising results on Atari 2600 games using pixel input, while using substantially fewer environment interactions than reinforcement learning. Recent width-based approaches have computed feature vectors for each screen using a hand designed feature set (Rollout-IW) or a variational autoencoder trained on game screens (VAE-IW), and prune screens that do not have novel features during the search. We propose Olive (Online-VAE-IW), which updates the VAE features online using active learning to maximize the utility of screens observed during planning. Experimental res
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Dissertations / Theses on the topic "Features of budget planning"

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Boothe, Barbara. "Linking assessment, strategic planning, and budget planning." Lynchburg, Va. : Liberty University, 2002. http://digitalcommons.liberty.edu.

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Library, University of Arizona, and Carla J. Stoffle. "FY 2008 Budget and Planning Materials." University of Arizona Library (Tucson, AZ), 2007. http://hdl.handle.net/10150/127765.

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Foster, Tracy A. "Budget Planning, Budget Control, Business Age, and Financial Performance in Small Businesses." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3605.

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Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the th
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Caballero, Julián A. "Concrete Budget : an intuitive retirement planning tool." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/45610.

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Thesis (M. Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2008.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Includes bibliographical references (p. 62).<br>In times where Roth IRA's are condoned by the government, Social Security is failing, and the US economy is considered by some to be in a recession, there is no doubt that Americans need help with their finances and budgeting for the future. Concrete Budget aims to turn the idea of
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VILLAR, CAROLINA BERNARDES PAULA. "ALIGNMENT OF BUDGET PLANNING TO STRATEGIC PLANNING: CASE STUDY OF EMBRATEL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2007. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=10148@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>Após a privatização do sistema Telebrás em 1998, o mercado de telefonia fixa brasileiro que era um monopólio estatal foi dividido entre grupos privados gerando uma grande concorrência no setor. A Embratel, que possuía todo o mercado de telefonia de longa distância nacional e internacional, passou a perder clientes para as demais empresas que entraram com força em seu mercado e, ainda hoje, enfrenta o grande desafio de fazer o caminho de volta, entrando no principal mercado das três grandes do setor (Telemar, Telefônica e Brasil Telec
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Niedecken, Timon. "Optimized maintenance budget planning for DB Cargo locomotives." Thesis, KTH, Spårfordon, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-299366.

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In a regional railway signalling system, object controllers are the devices responsible for controlling Track Side Equipment and act as interfaces for TSE with the interlocking computer and the Traffic control system. However, associated cabling (signal and power cabling) and civil works pose a major capital investment and it is a source of significant Capital and Operational expenses, particularly in rural areas, where accessibility andconnectivity to power grid and to the interlocking are a problem. Furthermore, cables/signalling equipment are exposed to sabotage and theft in such areas. Thi
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Butkevičius, Algirdas. "Increase of validity of the national budget expenditure planning." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080814_090909-83212.

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The Thesis analyzes the problem of expanding the validity of planning the national budget expenditure in the context of modern requirements for public administration. The subject matter of the research – planning of the national budget expenditure – is analysed from the point of view of the systems theory. The purpose posed for the research – to create a model of planning of the national budget expenditure which sets preconditions for its users, working in the environment of advanced information technologies, to quantitatively justify planning decisions.<br>Disertacijoje nagrinėjama nacionalin
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Lien, Hao-Ting. "Streets Features That Increase the Intention to Walk." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1534511657373787.

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RIBEIRO, BIANCA KWIATKOWSKI. "STRATEGIC ALIGNMENT OF BUDGET PLANNING ON ORGANIZATIONS: THE CBTU CASE." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2004. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=5833@1.

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Atualmente, o setor de transporte, no Brasil, está sofrendo um processo de descentralização por meio da estadualização com vistas à privatização. Para acompanhar tais mudanças, a Companhia Brasileira de Trens Urbanos - CBTU está reestruturando suas atividades e seu planejamento estratégico. Nesse contexto, o grande problema da empresa é ser deficitária em um país onde a maior parte da população é de baixa renda e os sistemas de transporte público não são auto-sustentáveis. O propósito desta pesquisa é investigar como assegurar o alinhamento estratégico do planejamento orçamentário em
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Haynes, Howard H. "Planning, Programming and Budgeting System (PPBS) budget review and congressional action." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/24008.

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Books on the topic "Features of budget planning"

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George, Bunce Peter, and Computer Aided Manufacturing-International, eds. Features extraction and process planning. Computer Aided Manufacturing-International, 1986.

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California. Legislature. Joint Legislative Budget Committee. Legislative Analyst., ed. Major features of the 1997 California budget. Legislative Analyst's Office, 1997.

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Brown, Robert Latham. Planning the Low-Budget Film. Chalk Hill Books, 2009.

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National Cancer Institute (U.S.), ed. Planning the 2001 bypass budget. National Institutes of Health, 1998.

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National Cancer Institute (U.S.), ed. Planning the 2001 bypass budget. National Institutes of Health, 1998.

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Schneider, Meg F. Budget weddings for dummies. Wiley, 2009.

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Kivi, Di. Budget brides. Lifetime Books, 1998.

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Dober, Richard P. Campus landscape: Functions, forms, features. Wiley, 2000.

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Aremu, Mashood Ayinla. Essays on planning & budgeting systems in Nigeria. Berende Print. and Pub., 1998.

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Malawi. Ministry of Finance, Economic Planning and Development, ed. Integrated planning and budgeting manual. Ministry of Finance, Economic Planning and Development, 2018.

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Book chapters on the topic "Features of budget planning"

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Wood, R. Craig, David C. Thompson, and Faith E. Crampton. "Budget Planning." In Money and Schools. Routledge, 2019. http://dx.doi.org/10.4324/9780429449147-5.

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Chou, Chuing Prudence, and Gregory Ching. "Budget Allocation Features." In Taiwan Education at the Crossroad. Palgrave Macmillan US, 2012. http://dx.doi.org/10.1057/9780230120143_7.

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Kelley, Larry D., Kim Bartel Sheehan, Lisa Dobias, David E. Koranda, and Donald W. Jugenheimer. "Working with a budget." In Advertising Media Planning, 5th ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003258162-16.

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Hastings, Nicholas Anthony John. "Capital Planning and Budget." In Physical Asset Management. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-14777-2_12.

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Iber, Frank L., W. Anthony Riley, and Patricia J. Murray. "Budget Planning and Development." In Conducting Clinical Trials. Springer US, 1987. http://dx.doi.org/10.1007/978-1-4613-1919-1_5.

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Hastings, Nicholas Anthony John. "Capital Planning and Budget." In Physical Asset Management. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62836-9_12.

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Rathore, Basant. "Advertising Budget Setting." In Strategic Media Planning and Buying. Routledge India, 2024. http://dx.doi.org/10.4324/9781032724539-15.

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Haverly, Marie. "The wedding budget." In The Practical Guide to Wedding Planning. Routledge, 2022. http://dx.doi.org/10.4324/9780429278082-5.

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Peshina, Evelina, Natalia Istomina, and José L. Niño-Amézquita. "Budget Planning in Leading Russian Regions." In Leadership for the Future Sustainable Development of Business and Education. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-74216-8_27.

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Zwicker, Eckart, and Claus Rottenbacher. "Distributed Cooperative Budget-Planning and -Control." In Distributed Information Systems in Business. Springer Berlin Heidelberg, 1996. http://dx.doi.org/10.1007/978-3-642-80216-4_5.

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Conference papers on the topic "Features of budget planning"

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Zheng, Yuanhang, Peng Li, Ming Yan, Ji Zhang, Fei Huang, and Yang Liu. "Budget-Constrained Tool Learning with Planning." In Findings of the Association for Computational Linguistics ACL 2024. Association for Computational Linguistics, 2024. http://dx.doi.org/10.18653/v1/2024.findings-acl.536.

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Soltanpour, Amirali, Alireza Rostami, Behdad Ghafarnezhad, et al. "Charging Infrastructure Planning for Electrifying the Lake Michigan Circuit Under Various Budget and Feasibility Constraints." In 2024 IEEE 27th International Conference on Intelligent Transportation Systems (ITSC). IEEE, 2024. https://doi.org/10.1109/itsc58415.2024.10919193.

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G M, Harshitha, Puneeth Kumar, and Rakshitha M. "AI-Driven Financial Insights for Personal Budget Planning: A Smart Approach to Future Expense Prediction." In 2025 3rd International Conference on Intelligent Data Communication Technologies and Internet of Things (IDCIoT). IEEE, 2025. https://doi.org/10.1109/idciot64235.2025.10914721.

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Murashkina, Ekaterina Sergeevna. "FEATURES OF BUDGET INSTITUTIONS' EXPENDITURE PLANNING." In Актуальные аспекты развития современной науки. Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/cadms-2020-pp.315.

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Родина, Елена Евгеньевна, and Дарима Владимировна Имкинова. "FEATURES OF THE PROGRAM-TARGET METHOD OF BUDGET PLANNING." In Science. Research. Practice (Наука. Исследования. Практика): сборник статей LXXIII International scientific conference (Санкт-Петербург, Декабрь 2023). Crossref, 2024. http://dx.doi.org/10.37539/231229.2023.52.70.005.

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В период замедленного экономического роста, вызванного распространением вируса COVID-19, санкциями, колебаниями на валютных рынках и другими геополитическими рисками, особое внимание нужно уделить эффективному использованию бюджетных средств. Программно-целевой метод, осуществляемый через целевые программы, признается эффективным способом формирования расходов бюджетов во многих странах. During the period of slow economic growth caused by the spread of the COVID-19 virus, sanctions, fluctuations in foreign exchange markets and other geopolitical risks, special attention should be paid to the e
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Mardari, Liliana. "Particularities of state social insurance budget planning in the Republic of Moldova." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.48.

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The budget represents a public management plan, an important landmark of highlighting the degree to which the state is involved in the economy and social life, as well as the way in which it manages to manage them. Therefore, planning a budget realistically is a first step towards good governance. The state social insurance budget represents the totality of revenues, expenses and funding sources intended for the performance of functions and the management of the public social insurance system, so its planning also has specific peculiarities. The planning of the state social insurance budget is
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Nooruddin, Hasan, Aidah Zahrani, Mohammed Shahri, and Abdulhamid Alsousy. "Automatic Generation of Drilling Schedules Using Machine Learning: A Paradigm Shift in Planning and Resource Allocation." In International Petroleum Technology Conference. IPTC, 2022. http://dx.doi.org/10.2523/iptc-22147-ms.

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Abstract In this paper, a new method is presented in which the generation of drilling schedules for planning well cycle requirements are fully automated using advanced machine learning algorithms. The generated schedules incorporate key logics and rules to mimic key operational constrains. The new approach brings about a paradigm shift in planning and resource allocation where time and efforts are reduced by orders of magnitude allowing planners to explore an unlimited number of scenarios and assess plan uncertainty. Advanced machine learning algorithms are used to automate drilling schedules.
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Gathsara, J. A. S., and S. Sooriyaarachchi. "Low-cost implementation of an autonomous navigation robot with LiDAR for educational robotics using raspberry Pi." In Engineering Research Unit Symposium 2024. Engineering Research Unit, 2024. https://doi.org/10.31705/eru.2024.18.

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Modern technical curricula must include robotics education. But the accessibility is restricted by it’s high cost. Using a Raspberry Pi and LiDAR, this project presents an inexpensive autonomous navigational robot made especially for robotics education. The robot is affordable without compromising necessary features such as obstacle recognition and path planning. This gives students practical experience in creating and programming autonomous systems. The idea uses a low cost LiDAR sensor and integrates with a Raspberry Pi in order to strike a balance between budget and functionality. This stud
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"THEORETICAL AND METHODOLOGICAL PRINCIPLES OF APPLICATION OF AGENT-ORIENTED APPROACH TO MODELING PROCESSES OF LOCAL HROMADAS." In XIII TRADITIONAL SCIENTIFIC CONFERENCE NEW ECONOMY 2025. Oikos Institute – Research Center, Bijeljina, Bosnia and Herzegovina, 2025. https://doi.org/10.61432/cpne0301017k.

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This article presents a theoretical and methodological framework for applying a multi-agent systems (MAS) approach to modeling the budgeting processes of local hromadas. MAS-based modeling enables consideration of agents’ heterogeneity, bounded rationality, and dynamic interaction structures, which traditional models typically overlook. These features allow for a more realistic reproduction of economic processes at the hromada level. The study explores the potential of MAS in solving practical problems such as resource allocation optimization, strategic planning for sustainable development, an
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Singh, Rohit, Ashutosh Mishra, and Harish Shukla. "INTELLIGENT EXPENSE TRACKER: LEVERAGING GOOGLE VISION API FOR RECEIPT RECOGNITION." In Computing for Sustainable Innovation: Shaping Tomorrow’s World. Innovative Research Publication, 2024. http://dx.doi.org/10.55524/csistw.2024.12.1.37.

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In the realm of personal finance management, the ability to effectively monitor daily expenses is paramount. This study examines the functionality and utility of an Android Expense Tracking Application designed to enable users to maintain a digital record of their daily expenditures. The application empowers users to meticulously track their daily expenses and categorize them for comprehensive analysis. With this program, users can monitor their spending on a daily, weekly, and monthly basis, facilitating better budget management and financial planning. By generating monthly reports in graphic
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Reports on the topic "Features of budget planning"

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Kraynova, O. S., and E. A. Rusina. Features of financial planning in modern business organizations. Ljournal, 2016. http://dx.doi.org/10.18411/kray-2016-artc-00063.

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Berretta, Nora. Government Strategic Planning Systems and Determination of Budget Priorities. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0011034.

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The purpose of this paper is to discuss the possibilities of making progress in coordinating government strategic programming through the allocation and implementation of public budgetary resources, particularly with regard to Latin American countries.
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Jul, Ana María. Off-Budget Operations. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0006773.

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This presentation was commissioned by the Public Management and Transparency Network of the Regional Policy Dialogue for the 7th Hemispheric Meeting celebrated on May 8th and 9th, 2006. The purpose of the study was to assess the planning, implementation, programming, budgeting and evaluation of extra-budgetary and tax expenditures in four countries in the region, and propose recommendations if necessary. The countries chosen were Brazil, Chile, Ecuador and Mexico, with Mexico being the country in charge of coordinating the study. Over the past few years, countries have recognized the need to t
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Dunkin, Lauren, Eve Eisemann, Michael Hartman, and Jennifer Wozencraft. Seamless integration of lidar-derived volumes and geomorphic features into the Sediment Budget Analysis System. Engineer Research and Development Center (U.S.), 2020. http://dx.doi.org/10.21079/11681/36296.

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Karr, Malcolm H. ,. Maher, Mark. Water Budget Managers Report to Northwest Power Planning Council, 1985 Annual Report. Office of Scientific and Technical Information (OSTI), 1985. http://dx.doi.org/10.2172/5883948.

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Karr, Malcolm, and Michele DeHart. Water Budget Managers Report to Northwest Power Planning Council, 1986 Annual Report. Office of Scientific and Technical Information (OSTI), 1986. http://dx.doi.org/10.2172/6769511.

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Jul, Ana María. Off-Budget Operations: Report. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0011126.

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This study assesses the planning, implementation, programming, budgeting and evaluation of extra budgetary and tax expenditures for Brazil, Chile, Ecuador and Mexico. The off-budget operations of these countries were analyzed against the best practices guidelines defined by the OECD on Off-budget and Tax Expenditures, Budget Transparency, and Corporate Governance of State-Owned Enterprises, as well as the recommendations included in the IMF's fiscal ROSCs. This report was presented at Public Policy Management and Transparency Network's Meeting on Development Effectiveness and Result-Based Budg
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Clark, Ebipere. Moving from plans to action: Mainstreaming climate action into Nigeria’s budget and economic planning. APRI - Africa Policy Research Private Institute gUG (haftungsbeschränkt)., 2025. https://doi.org/10.59184/pb025.02.

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SHEVTSOVA, T. P. FEATURES OF THE APPLICATION OF INCOME TAX IN AGRICULTURE IN RUSSIA. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-2-7-12.

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The dynamics of the elements of income tax from agricultural producers throughout the country as a whole, by federal districts, and some regions. It has been established that the number of payers of income tax is not decreasing, but the amount of revenues to the budget has been reduced. It is proposed to regulate the tax rate on profits from the sale of agricultural products at the regional level in conjunction with the established rate of the Unified Agricultural Tax.
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Harris, P. T., and M. Macmillan-Lawler. Arctic Ocean seafloor geomorphic features and benthic habitats - relevance for conservation and marine spatial planning. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2017. http://dx.doi.org/10.4095/305855.

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