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Journal articles on the topic 'Finances municipales'
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1
Desmoulin, Gil. "Un mythe visant à affirmer la démocratie financière locale : la délibération financière municipale." Gestion & Finances Publiques, no. 1 (January 2021): 50–57. http://dx.doi.org/10.3166/gfp.2021.1.009.
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Les délibérations sur lesquelles se prononce le Conseil municipal constituent le socle de la démocratie locale en particulier lorsque les décisions prises par l’assemblée délibérante sont relatives aux finances. Or, il importe de dépasser ce postulat de départ car une analyse plus fine de la réalité de la décision collective municipale donne un tableau plus contrasté qui fait alterner des délibérations portant sur des sujets très modestes et sans réelle portée financière avec des décisions, prises par l’exécutif, qui ne font pas l’objet de délibérations en dépit de leurs conséquences éventuelles sur les finances de la collectivité. Par ailleurs, les délibérations financières municipales sont souvent enserrées dans des contraintes budgétaires, fiscales et institutionnelles. De toute évidence, la réalité du fonctionnement des assemblées délibérantes montre que la délibération municipale contribue ainsi au mythe de la démocratie financière locale.
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Bransbourg, G. "Fiscalité impériale et finances municipales au ive siècle." Antiquité Tardive 16 (January 2008): 255–96. http://dx.doi.org/10.1484/j.at.3.19.
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Narbona Vizcaíno, Rafael. "Finanzas municipales y patriciado urbano. Valencia a finales del Trescientos." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 485. http://dx.doi.org/10.3989/aem.1992.v22.1079.
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La déconnexion méthodologique entre l’histoire des institutions et l'histoire social et économique devient manifeste dans l'étude des biens, des finances et de la fiscalité, quand il devient indispensable de traiter l’ensemble dans le cadre générique de l'histoire du pouvoir. La conjonction entre l'oligarchie patricieene et les finances du Valencia médiéval, dérive du monopole que certains lignages citadins exercèrent sur le pouvoir municipal et de la projection politico-économique de ses intérêts de groupe sur l'administration publique. L'action politique et la projection financière de deux dynasties patriciennes, comme celle des Marrades ou des Suau, peuvent se suivre à la trace dans le strict contrôle qu'exercèrent les magistratures administratives, dans le financement de l'approvisionnement fromental, dans le recouvrement d'intérêts à charge de la dette censitaire municipale ou dans les mécanismes mêmes du recouvrement fiscal.
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Pinol, Jean-Luc. "Villes « riches », villes « pauvres ». Les finances municipales de l'entre-deux-guerres." Vingtième Siècle, revue d'histoire 64, no. 1 (1999): 67–82. http://dx.doi.org/10.3406/xxs.1999.3892.
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Beschaouch, Azedine. "Sur les finances municipales en Afrique romaine sous le Haut-Empire." Comptes-rendus des séances de l année - Académie des inscriptions et belles-lettres 143, no. 3 (1999): 1035–52. http://dx.doi.org/10.3406/crai.1999.16062.
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Pinol, Jean-Luc. "Villes "Riches", villes "Pauvres". Les finances municipales de l'entre-deux-guerres." Vingtième Siècle. Revue d'histoire, no. 64 (October 1999): 67. http://dx.doi.org/10.2307/3770391.
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Pinol, Jean-Luc. "Villes « riches », villes « pauvres ». Les finances municipales de l'entre-deux-guerres." Vingtième Siècle. Revue d'histoire 64, no. 4 (October 1, 1999): 67–82. http://dx.doi.org/10.3917/ving.p1999.64n1.0067.
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Sovilla, Bruno, José Roberto López Sántiz, and Perla Vargas Vencis. "Political conflict, corruption and municipal finances in Oxchuc, Chiapas." Economía Sociedad y Territorio 24, no. 74 (January 25, 2024): 1–24. http://dx.doi.org/10.22136/est20242154.
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En México, las finanzas estatales y municipales dependen casi totalmente de las transferencias federales. En los municipios indígenas esa dependencia es mayor, como en el caso de Oxchuc, en la región de Los Altos de Chiapas. El objetivo de este trabajo es demostrar, a través de un análisis comparativo con otros municipios de Chiapas y Nuevo León, cómo las transferencias recibidas en el ayuntamiento de Oxchuc ocasionaron conflictos y una lucha de facciones por el control de esos recursos, que trasciende los sistemas normativos, y se mantiene en el gobierno elegido por usos y costumbres.
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Collin, Jean-Pierre, and Pierre J. Hamel. "Les contraintes structurelles des finances publiques locales: les budgets municipaux dans la région de Montréal en 1991." Recherche 34, no. 3 (April 12, 2005): 439–67. http://dx.doi.org/10.7202/056796ar.
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Depuis 1978-1980 au Québec, les réformes des institutions municipales inspirées par la thèse du fédéralisme fiscal ont favorisé l'affirmation croissante de l'autonomie locale. Dans ce contexte, on peut faire l'hypothèse que le morcellement municipal qui caractérise la région de Montréal se traduit par une réelle mosaïque budgétaire permettant à tout Montréalais de voter avec ses pieds et de choisir un panier de services publics locaux qui corresponde à ses attentes et à ses préférences. Les municipalités de la région de Montréal se distinguent-elles de façon significative par leurs choix budgétaires? Certes l'analyse factorielle des prévisions budgétaires de 1991 des 136 municipalités du Grand Montréal révèle qu'il existe une assez grande variabilité dans la répartition des dépenses, mais, tout compte fait, les « choix » budgétaires paraissent bien plus le résultat de contraintes que de stratégies de différenciation volontaire des budgets municipaux.
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Wallinga, Tammo. "Jean Durliat, Les rentiers de l'impôt. Recherches sur les finances municipales dans la pars Orientis au IVe siècle." Zeitschrift der Savigny-Stiftung für Rechtsgeschichte. Romanistische Abteilung 112, no. 1 (August 1, 1995): 557–60. http://dx.doi.org/10.7767/zrgra.1995.112.1.557.
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Gauthier, Gilles, and Jean-François Leca. "Délégation Spéciale : gestion quotidienne de pure administration et de gestion urgente." Gestion & Finances Publiques, no. 4 (July 2022): 13–19. http://dx.doi.org/10.3166/gfp.2022.4.002.
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En cas de dissolution d’un conseil municipal ou de démission de tous ses membres en exercice, ou en cas d’annulation devenue définitive de l’élection de tous ses membres, ou lorsqu’un conseil municipal ne peut être constitué, une délégation spéciale en remplit les fonctions. Son action est limitée aux actes de pure administration conservatoire et urgente (en aucun cas, il ne lui est permis d’engager les finances municipales au-delà des ressources disponibles de l’exercice courant). Elle ne peut ni préparer le budget communal, ni recevoir les comptes du maire ou du trésorier, ni modifier la situation des personnels ou le régime de l’enseignement public. L’installation d’une délégation spéciale au sein d’une commune, tient à plusieurs facteurs, tels que le statut d’officier d’état civil et d’officier de police judiciaire du maire. Il est donc primordial d’assurer la continuité du service public au sein de chaque commune de France même lors de circonstances exceptionnelles. La délégation spéciale permet de prétendre à un maximum de neutralité dans cette période transitoire. Les pouvoirs de la délégation spéciale n’ont pas à notre connaissance fait l’objet d’une analyse et d’une production documentaire sur la gestion quotidienne de pure administration et de gestion urgente. Plus de 70 délégations spéciales ont été installées depuis 2020 suite à invalidations, sans qu’une littérature synthétique et pratique sur le sujet (pourtant utile et nécessaire) ne soit produite. Ne pouvant prétendre à l’exhaustivité le présent support vise à accompagner un certain nombre de réflexions utiles à l’action.
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Crozatti, Jaime, and Alexsandro Roberto Nascimento Ordonez. "Endividamento dos Municípios Brasileiros de 1999 a 2012: uma análise por região geográfica e por faixa da população." Revista Gestão & Políticas Públicas 5, no. 2 (October 19, 2015): 196–226. http://dx.doi.org/10.11606/issn.2237-1095.v5p196-226.
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O endividamento municipal é um dos fatores de atenção na gestão das finanças públicas no Brasil nas últimas décadas. Tendo como referência as regulamentações da Lei de Responsabilidade Fiscal – LRF - e as Resoluções Nos 40 e 43 do Senado Federal, este trabalho busca analisar indicadores de endividamento dos municípios brasileiros do período 1999 a 2012 por região geográfica e faixa populacional. Foram usados dados do FINBRA – Finanças do Brasil, da Secretaria do Tesouro Nacional. Os resultados suportam que o nível de endividamento municipal diminuiu, com significância estatística. Os municípios da região Sul são os que tiveram maior redução na média dos indicadores de endividamento e municípios da região nordeste demonstraram menor redução. Os municípios com mais de 1 milhão de habitantes são os que se encontram mais endividados no período. Conclui-se que os indicadores de endividamento financeiro dos municípios tiveram diminuição significativa de maneira contínua e consistente no período analisado. Esta situação diferencia-se da observada na década anterior, antes da LRF.Abstract:Municipal indebtedness is one of the factors of attention in the management of the public finances in Brazil in the last decades. With reference to the regulations of the Fiscal Responsibility Law (LRF) and Federal Senate Resolutions Nos. 40 and 43, this work seeks to analyze the indebtedness indicators of the Brazilian municipalities from 1999 to 2012 by geographic region and population range. Data from FINBRA - Finances of Brazil, from the National Treasury Secretariat were used. The results support that the level of municipal indebtedness decreased, with statistical significance. The municipalities of the South region were the ones that had the greatest reduction in the average of the indebtedness indicators and municipalities of the northeast region showed a smaller reduction. Municipalities with more than 1 million inhabitants are the most heavily indebted in the period. It is concluded that the indicators of financial indebtedness of the municipalities had a significant decrease in a continuous and consistent manner in the analyzed period. This situation differs from that observed in the previous decade, before the FRL. Keywords: Indebtedness of municipalities, Fiscal Responsibility Law, Public Finance, Responsible Fiscal Management. Resumen:El endeudamiento municipal es uno de los factores de atención en la gestión de las finanzas públicas en Brasil en las últimas décadas. En el presente trabajo se analizan los resultados obtenidos en el análisis de los resultados obtenidos en el análisis de los resultados obtenidos. Se utilizaron datos del FINBRA - Finanzas de Brasil, de la Secretaría del Tesoro Nacional. Los resultados soportan que el nivel de endeudamiento municipal disminuyó, con significancia estadística. Los municipios de la región Sur son los que tuvieron mayor reducción en la media de los indicadores de endeudamiento y municipios de la región nordeste mostraron menor reducción. Los municipios con más de 1 millón de habitantes son los que se encuentran más endeudados en el período. Se concluye que los indicadores de endeudamiento financiero de los municipios tuvieron una disminución significativa de manera continua y consistente en el período analizado. Esta situación se diferencia de la observada en la década anterior, antes de la LRF. Palabras-clave: Endeudamiento de municipios, Ley de Responsabilidad Fiscal, Finanzas Públicas Municipales, Gestión Fiscal Responsable.
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GALDEANO LARIZGOITIA, Iñaki, and Sebastián ZURUTUZA MUJIKA. "Financiación de las entidades locales de Euskadi en el marcode la Ley 2/2016, de Instituciones Locales de Euskadi." Revista Vasca de Administración Pública / Herri-Arduralaritzarako Euskal Aldizkaria, no. 107-II (April 28, 2017): 471–501. http://dx.doi.org/10.47623/ivap-rvap.107.2017.2.12.
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LABURPENA: Euskadiko Toki Erakundeei buruzko 2/2016 Legearekin batera Euskal Autonomia Erkidegoko barne instituzionalizazio-prozesua bukatu da, erakundeen beste bi mailekin (foru maila eta erkidego maila) modu harmonikoan egituratu behar den toki-gobernu eredua artikulatuz. Legeak toki-autonomiaren funtsezko bi alderdiak uztartzen ditu: eskumenak eta finantzaketa. Nolanahi ere, foru-erakundeek arlo honetan ekarpen garrantzitsuak egin ditzakete. Legeak izaera integrala dauka, eskumen sistema propio eta berezia osatzea eragingo duena; ezin da finantzaketatik banandu. Finantzaketa nahikoa eta autonomia izatea, finantza-iraunkortasuna eta aurrekontu-egonkortasuna dira Euskadiko Toki Erakundeei buruzko Legeak bermatu nahi dituen toki-ogasunen oinarrizko jarduketa-printzipioen osagaiak. Finantzaketa egokiaren bermea eskumen propioetan zein EAEko udalerriek baliatu dituzten beste eskumen batzuetan proiektatu da —legez edo foru-arauz eman ahal zaizkien eskumen berriak barne— baita transferitu edo eskuordetu daitezkeen eskumenetan ere. Toki-finantzaketaren arloan Euskadiko Toki Erakundeei buruzko Legetik eratorritako sistema instituzionala, oro har, Finantza Publikoen Euskal Kontseiluko erabakiak hartzean udal-ordezkariek daukaten parte hartzeak definitzen du. Horri dagokionez, Lurralde Historikoen Legea aldatzearen ondorioz, toki-finantzaketarako oso garrantzitsuak diren arlo askotako erabakiak hartzean udal-ordezkariak gehituko dira, eskubide osoko kide gisa (ahotsa eta botoa), dualtzat har daitekeen parte-hartze instituzionaleko eredu baten barruan. Eredu horren arabera gaiak banatu egiten dira: batetik, hiru maila instituzionalen parte hartzea behar duten akordioak, eta, bestetik, garrantzitsuak izanik soilik foru eta udal mailakoei dagozkienak (parte-hartze maila edo eredu horizontala ekarpenen legeetan). RESUMEN: La Ley 2/2016 de Instituciones Locales de Euskadi (LILE) culmina el proceso de institucionalización interna de la Comunidad Autónoma de Euskadi articulando un modelo de gobierno local que debe vertebrarse de manera armónica con los otros dos niveles dos niveles institucionales (foral y autonómico). Es una ley que, sin perjuicio de las importantes atribuciones que en este ámbito tienen las instituciones forales, integra los dos aspectos sustantivos de la autonomía local: competencias y financiación. Carácter integral que va a determinar la configuración de un sistema competencial propio y singular que no puede disociarse de su financiación. La suficiencia y autonomía financiera, junto con la estabilidad presupuestaria y la sostenibilidad financiera, constituyen los principios de actuación básicos de las haciendas locales que la LILE trata de garantizar. La garantía de financiación adecuada se proyecta tanto sobre las competencias propias que vienen ejerciendo los municipios vascos como sobre las nuevas competencias que les puedan ser atribuidas por ley o norma foral o que les puedan ser transferidas o delegadas. El sistema institucional, en materia de financiación local, que se deriva de la LILE, viene definido fundamentalmente por el modelo de participación de los re presentantes municipales en la toma de decisiones del Consejo Vasco de Finanzas Públicas. A este respecto, con la consiguiente modificación de la Ley de Territorios Históricos, se incorporan los representantes municipales, como miembros de pleno derecho (voz y voto) en la toma de decisiones acerca de un significativo número de materias de gran trascendencia para la financiación local, dentro de un modelo de participación institucional que podemos calificar de dual. Modelo conforme al cual se diferencia entre aquellas materias cuyos acuerdos precisan de la participación de los tres niveles institucionales y aquellas otras, de especial importancia (nivel de participación o modelo horizontal en leyes de aportaciones), cuyos acuerdos solamente competen a los niveles foral y municipal. ABSTRACT: Act 2/2016 on Local Entities of Euskadi (LILE) brings to an end the process of internal institutionalization of the Autonomous Community of Euskadi by articulating a local government model that has harmoniously to be built upon the other two levels of institutions (foral and autonomous). It is an act that, with no prejudice to the important attributions foral institutions have in this area, comprehends two substantive features of local autonomy: competences and funding. That comprehensive character is going to determine the configuration of an own and singular system of competences which cannot be dissociated from its funding. The financial sufficiency and autonomy, together with the budgetary stability are the basic principles of action of local government finances that LILE tries to guarantee. The guarantee for an adequate funding is projected both to own competences that Basque municipalities are already exercising and to new competences that can be attributed either by act or by foral rule or that can be transferred or delegated. The institutional system, in the field of local funding, that results from LILE is mainly defined by the model of participation by the municipal representatives in the decision-making process of the Basque Committee for Public Finances. In this regard, with the consequential amendment of the Act on Historic Territories, the municipal representatives will be incorporated as full members (with voice and vote) in the decision-making process in a significant amount of very important issues for the local funding within the model of institutional participation which can be qualified as twofold. A model according to whom those issues whose agreement requires the participation of the three institutional levels and those others, with particular relevance (level of participation or horizontal model in act of contributions) whose agreement does only affect the foral and municipal levels.
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Tumunbayarova, Zh, I. Bochkareva, and E. Derevtsova. "Improvement of the quality assessment methodology Of municipal finance management." Transbaikal State University Journal 26, no. 9 (2020): 121–31. http://dx.doi.org/10.21209/2227-9245-2020-26-9-121-131.
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The problem of improving the quality of state and municipal finance management is very urgent at the present time. The purpose of the study is an attempt to substantiate the need to improve the methodology for assessing the quality of municipal finance management. One of the tasks is to test the hypothesis: municipalities with the population involved in the processes of initiative budgeting are most efficient in managing municipal finances. The object of the study is the municipalities of the Transbaikal region. In the course of the study, an analysis of the regional legal acts concerning the assessment of the quality of municipal finance management was carried out, as well as an analysis of this assessment in the context of some municipalities (urban districts) of the Transbaikal region. The analysis showed that the methodology for assessing the quality of municipal finance management in the constituent entities of the Russian Federation is based on indicators characterizing the state of municipal finance and does not fully cover indicators of the quality of local authorities’ management decisions. The analysis also revealed a correlation relationship between the financial management quality of the municipal entity of the Transbaikal region and the degree of population involvement in the budget process. The article concludes that it is necessary to improve the existing methodology for assessing the quality of municipal finance management. The method based on 3 groups of indicators - the state of municipal finances, the level of municipal programs (national projects) implementation, the quality of municipal finance management is proposed. In order to improve financial discipline and transparency of the budgetary process, the author proposes to introduce a pilot project to develop initiative budgeting in municipalities
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Chowdhury, Priya, and Gopa Samanta. "Municipal Financing and Infrastructure: A Critical Analysis of the Cities in West Bengal." Space and Culture, India 9, no. 3 (November 30, 2021): 6–16. http://dx.doi.org/10.20896/saci.v9i3.1225.
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Cities, acting as engines of economic growth and generators of public finance for development, will usher in an urban revolution in the developing world. Such an urban revolution is sure to bring in opportunities to millions through the increasing level of urbanisation. This rising trend of urbanisation coupled with the increasing functional responsibilities of the Urban Local Bodies (ULBs) has been creating serious problems for the provision and financing of urban infrastructure. The resource crunch at each level of government in general, and the local level in particular, has instigated the need for analysing the causes behind such adverse state of municipal finance. Against this background, this paper attempts to evaluate the state of municipal finance in West Bengal by performing a comparative analysis of relevant indices. Acknowledging the potential of municipal finances in improving the delivery of basic services, the present study uses secondary data to demonstrate that the higher availability of essential urban services is associated with higher levels of revenue generation. This study presents a spatial and town class-based pattern analysis of the finances of ULBs of West Bengal in terms of their financial base, its adequacy, and their revenue and expenditure performance. The main thrust of this study is to examine the patterns of finances in ULBs in West Bengal and to present a comparative picture thereof along with per capita analysis of revenue and expenditure components based on size categories of the ULBs.
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Cooley, Alison E. "ROMAN MUNICIPAL FINANCES." Classical Review 52, no. 2 (September 2002): 323–25. http://dx.doi.org/10.1093/cr/52.2.323.
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Makohon, Valentyna, and Iryna Adamenko. "State and municipal finance in conditions of economic transformations." University Economic Bulletin, no. 46 (September 1, 2020): 177–83. http://dx.doi.org/10.31470/2306-546x-2020-46-177-183.
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Relevance of the research topic. In the current conditions of economic transformations, the issues of increasing the validity of the fiscal policy, strengthening the effectiveness of public and municipal finance management systems are relevant. An important task is to restore the budget balance, coordinate the actions of public authorities and local governments in the process of formation and implementation of fiscal policy. Formulation of the problem. Based on the transformation processes in the domestic system of public finance, the important tasks are to substantiate the directions of development of public and municipal finance systems, their components. At the same time, the choice of fiscal policy tools should be made taking into account the cyclical and dynamic economic processes. Analysis of recent research and publications. The issue of formation and implementation of fiscal policy for the development of public and municipal finance systems is quite common in research. These are the works of well-known domestic and foreign scientists: J. Keynes, P. Samuelson, V. Nordhaus, J. Stiglitz, V. Tanzi, T. Bogolib, I. Zapatrina, L. Lysyak, V. Oparin, M. Pasichnyy, V. Fedosov, I. Chugunov, and others. Highlighting unexplored parts of a common problem. These issues are relevant in connection with the intensification of globalization processes, unfavorable external and internal economic environment, which requires several specific tasks related to the fiscal policy development. Goal setting, research goals. The research goals are to reveal the essence and role of state and municipal finances in financial and economic regulation; to determine the priority tasks of fiscal policy in the conditions of economic transformations. The purpose of the study is to reveal the institutional principles and directions of development of public and municipal finance management systems. Research method or methodology. The set of methods of scientific research is applied in the article: a systematic approach, statistical analysis, structuring, analysis, synthesis, etc. Basic material presentation (results of work). The essence and role of state and municipal finances in financial and economic regulation of the administrative-territorial units development and the country are revealed. The priority tasks of fiscal policy in the conditions of economic transformations are defined. The analysis and assessment of budget indicators is carried out. Area of application of results. The results of the study can be used in the process of the formation and implementation of the fiscal policy of Ukraine, reforming the public finance system. Conclusions according to article. Measures for further improvement of state and municipal finance should aim at optimizing the functions of state and local governments and their efficient allocation among them. Strengthening decentralized processes in Ukraine aimed at creating a modern system of local governments, municipal finance development based on European values. Achieving concrete results, identified under the priorities of fiscal policy at the local level, implies clear coordination and increasing the level of responsibility of all participants in the budget process.
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Turner, Brian. "Liberating the Municipio Libre: The Normalization of Municipal Finance in Yucatan." Mexican Studies/Estudios Mexicanos 18, no. 1 (2002): 101–31. http://dx.doi.org/10.1525/msem.2002.18.1.101.
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This article investigates the reform of municipal funding in Yucatáán in the 1990s. At the beginning of this period, the state government had considerable discretion in municipal funding. By 2000, municipal funding practices were considerably constrained by federal law. The article explores whether, and how, political considerations entered into the distribution of these funds at the end of the Zedillo sexenio, despite reforms. After analyzing the data regarding municipal finance, the article concludes that while normalization made municipal finance somewhat less capricious, funding was still a political and partisan process in the state. En este artíículo se investiga la reforma del financiamiento municipal en Yucatáán en los añños noventa. Al principio de este perííodo, el gobierno del estado teníía una injercióón considerable en el manejo del financiamiento municipal. Antes de 2000, las práácticas del financiamiento municipal estaban sujetas considerablemente por ley federal. El artíículo explora tanto si las consideraciones polííticas fueron incorporadas en la distribucióón de estos fondos al final del sexenio de Zedillo, ello a pesar de las reformas, asíí como la manera en que tal hecho se llevóó a cabo. Despuéés de analizar los datos con respecto a las finanzas municipales, se concluye que mientras que la normalizacióón hizo el financiamiento municipal algo menos caprichoso, el financiamiento seguíía siendo un proceso políítico y partisano en el estado.
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Wołowiec, Tomasz. "PARABANK FINANCING OF MUNICIPAL INVESTMENTS." International Journal of Legal Studies ( IJOLS ) 4, no. 2 (December 30, 2018): 129–40. http://dx.doi.org/10.5604/01.3001.0013.0008.
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A condition for the effective acquisition of external financial resources coming from the funds of the European Union is the long-term planning and analysis of investment projects in the scope of proper selection of financing sources. According to art. 236 para. 4 of the Public Finance Act (hereinafter: ufp), in the property expenditure plan, the planned amounts of capital expenditure are distinguished in the system of departments and chapters.They include: investment expenditures and investment purchases, as well as programs financed with funds of referred to in art. 5 para. 1 point 2 and 3 ufp. In part related to the implementation of tasks of the local government unit; purchase and acquisition of shares and contributions to commercial law companies.
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Gamukin, V. "Novations in Budgetary Process: Budgeting Focused on Result." Voprosy Ekonomiki, no. 2 (February 20, 2005): 4–22. http://dx.doi.org/10.32609/0042-8736-2005-2-4-22.
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In the article the starting condition of applicating the new method of organization of the budgetary process - the budgeting focused on result is estimated. The importance of specification of the conceptual and methodical device of budgeting with reference to the public finance is underlined. It is conditioned by the fact that rich foreign and domestic practice of budgeting in commercial sector cannot be directly used for optimization of a trajectory of movement of state and municipal finances.
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Kirey, Vladimir V. "INNOVATIVE STRATEGIES FOR FINANCING THE GREEN ECONOMY: GREEN MUNICIPAL BONDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/5, no. 143 (2024): 95–105. http://dx.doi.org/10.36871/ek.up.p.r.2024.02.05.011.
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Sustainable municipal infrastructure is important for improving the quality of life of metropolitan residents. At present, due to macroeconomic instability, there are difficulties in attracting investment in municipal environmentally oriented infrastructure projects. Green bonds are increasingly being promoted around the world as a low-cost and attractive way for public and private actors to access liquidity to finance activities or projects that contribute to climate change mitigation and ecosystem adaptation. Although the green bond market is still in its infancy, green bonds are one of the most important innovations in green finance. Green Municipal Bonds are a new line of financial products designed to raise additional capital for projects that have positive environmental and/or climate benefits. Currently, there is no single definition of what constitutes a green municipal bond or green project. Nevertheless, the market for sustainable municipal projects is developing and attracting the attention of an increasing number of impak investors focused on investing in environmentally oriented sustainable projects. The author proposes a methodological framework for assessing the compliance of municipal projects with the requirements of green financing. The article also defines the criteria for assessing the effectiveness of green municipal projects financed through the issuance of green municipal bonds.
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Стенькина, Е. Н., Е. А. Стенькина, and Д. П. Слепченко. "State and municipal finance management bodies: functions, rights and responsibilities." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 127–30. http://dx.doi.org/10.34925/eip.2021.126.01.020.
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В статье рассматривается современный этап управления государственными и муниципальными финансами в Российской Федерации, который характеризуется кризисным периодом, связанным с последствиями от распространения пандемии коронавируса COVID-19. Эффективное, ответственное и прозрачное управление общественными финансами является важнейшим условием для повышения уровня и качества жизни населения, устойчивого экономического роста, модернизации экономики и социальной сферы и достижения других стратегических целей социально-экономического развития нашей страны. Поэтому для проведения данного процесса необходима сформированная система взаимосвязанных институтов, выступающих органами управления государственными и муниципальными финансами. Актуальность научного исследования обусловлена высокой практическою ролью управления сектором общественных финансов при обеспечении национальной экономической безопасности. The article examines the current stage of public and municipal finance management in the Russian Federation, which is characterized by a crisis period associated with the consequences of the spread of the COVID-19 coronavirus pandemic. Effective, responsible and transparent management of public finances is an essential condition for improving the level and quality of life of the population, sustainable economic growth, modernization of the economy and social sphere and achievement of other strategic goals of the socio-economic development of our country. Therefore, to carry out this process, a formed system of interconnected institutions is required, acting as the state and municipal finance management bodies. The relevance of the research is due to the high practical role of managing the public finance sector in ensuring national economic security.
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Reddy, Dr P. Raji. "ANALYSIS OF MUNICIPAL FINANCES OF WARANGAL MUNICIPAL CORPORATION." International Journal of Research in Commerce and Management Studies 05, no. 01 (2023): 104–14. http://dx.doi.org/10.38193/ijrcms.2023.5106.
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This paper analyses the pattern of total income and total expenditure of Greater Warangal Municipal corporation during the period from 2015-16 to 2021-22 in terms of trends in the composition of capital receipt, revenue receipt, capital expenditure, revenue Expenditure, and allocation pattern as between different sectors, proportions of the plan and no plan expenditure and select performance indicators such as Gross surplus/Deficit or net surplus/Deficit of corporation. The results show that GWMC is faring better in terms of Gross surplus/Deficit and net surplus/deficit in all years. The major sources of capital receipts are state government grants and Central government grants while major sources of revenue receipts are tax revenues, non-tax revenues, deposits, and others. Budget estimates are shown not stable from year to year due to changes in the development schemes and central government contribution to the development of Warangal as a smart city.
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Seligman, Jason S. "Symposium on Public Finance after the Crisis: U.S.A. Introduction." Public Finance and Management 14, no. 3 (September 2014): 274–79. http://dx.doi.org/10.1177/152397211401400301.
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In the aftermath of the Financial Crisis and Great Recession, Public Finance has strained amid declining tax revenues and increased demand for transfer payments and service. At the federal and the municipal level government finances have weakened. This special issue is devoted to consideration of financial hardship of both government and citizens. Three articles target various aspects of governments’ challenges and suggest that both government and citizens have legitimate reason for concern in areas which many thought to have been stable or improving, broadly over the 20th century.
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Dave, Forum. "Municipal finance analysis: The case study of Gujarat (India)." Public and Municipal Finance 9, no. 1 (January 4, 2021): 70–87. http://dx.doi.org/10.21511/pmf.09(1).2020.07.
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This paper theoretically underpins the idea of greater involvement of local governments in the overall development of India explained through the theory of Fiscal Federalism. The theory outlines the dynamics of decentralization of power and functions through a multi-layered governance system leading to a new structure and added functions, finance, and accountability to local government. The paper also provides an overview of the increasing role of urban local governments in India and investigates whether the Urban Local Bodies (ULBs) of Gujarat – a state in India, are efficient to perform the functions and responsibilities assigned to them by the 74th Constitutional Amendment Act (CAA). It scrutinizes the financial health of local governments in the urban regions of India. The results based on the application of MANOVA indicate that the 74th CAA empowered ULBs with a strong economic base that these ULBs are capable of mobilizing their own resources. This means that smaller municipalities must develop and convergence must be supported by a proportionate level of grants. This will ensure that with the development of social infrastructure, economic activities will increase, and, as a result, the conversion will occur.
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Morunova, Galina, Svetlana Gorbushina, and Tatyana Kolesnikova. "Transformation of municipal Finance in the context of globalization." SHS Web of Conferences 92 (2021): 03019. http://dx.doi.org/10.1051/shsconf/20219203019.
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Research background: In the context of globalization, a steady trend towards the formation of “open” economies in the context of the international division of labor, the idea of states defending their national economic interests as the basis for their economic and political independence becomes particularly important. The basis for strengthening the economic base seems to be the formation of sustainable finances at all levels of government, especially at the municipal level, which is directly close to the needs of the population, as well as the active involvement of civil society in ensuring the independent and comprehensive development of territories. Purpose of the article: To study the transformation of municipal finances, turning them into the economic basis of “state-population” political exchange Methods: The research is based on J. Buchanan’s theory of constitutional economics about the “state-population” political exchange as a condition of social development. Findings & Value added: The research conducted by the authors allows them to conclude that due to the constitutional and legal status of the municipality, local government is the level where the real and most effective “state-population” political exchange takes place, acting as a driver of socio-economic transformations. Because of this, municipal finance becomes the economic basis for such an exchange and an indispensable condition for the harmonious sustainable development of territories, which gives special importance to the issues of their formation and evaluation of the effectiveness of public participation in the organization of their functioning.
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Thakur, Debdulal. "Growing Dependence on Transfers and Rising Disparity in Municipal Finances in India: Evidence from Thirteenth Finance Commission." IOSR Journal of Economics and Finance 1, no. 1 (2013): 31–41. http://dx.doi.org/10.9790/5933-0113141.
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Fadeikina, Natalia V., George A. Fadeikin, and Oksana V. Morozova. "About the development of tools financial management in the public administration sector." Siberian Financial School, no. 1 (August 1, 2023): 5–17. http://dx.doi.org/10.34020/1993-4386-2023-1-5-17.
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The authors describe the mechanism of reforming the budget process since 2004, the basic setting of which was the shift of the emphasis of the budget process from "management of budget resources (costs)" to "results management" by increasing responsibility and expanding the independence of participants in the budget process and administrators of budget funds within clear medium-term guidelines. Results-based budgeting (RBB) is defined as the basic tool for public finance management in the budget reform. It is noted that the main goal of effective and responsible public finance management, that is, ensuring the quality of financial management in the public administration sector, is to provide public (state and municipal) services of high quality while increasing the efficiency and effectiveness of budget expenditures. At the same time, it is emphasized that the development of financial management tools in the public administration sector is based on the use of a managerial approach to the management of public (municipal) finances. The rationale for the need to implement a mechanism for monitoring the quality of financial management is illustrated and a multistage process of its improvement in the period 2007-2022 is described.
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Ermakova, A. V. "AUDIT OF STATE AND MUNICIPAL FINANCES." Education and Science without Limits: Fundamental and Applied Researches, no. 16 (2022): 206–10. http://dx.doi.org/10.36683/2500-249x/2022-16/206-210.
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Arkadeva, Olga G., and Karina S. Gorshkova. "PROGRAM BUDGETING IN MANAGING PUBLIC FINANCES." Oeconomia et Jus, no. 1 (March 26, 2021): 1–12. http://dx.doi.org/10.47026/2499-9636-2021-1-1-12.
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The COVID-19 pandemic and the economic recession significantly reduced the amount of financial resources that were supposed to be used to solve the most acute problems of social development, which caused the need to update and rethink the theoretical and practical experience in the functioning of targeted programs as a tool for managing public finances of the Russian Federation. The article summarizes the problems of developing program budgeting at the present stage, it indicates the sources of their origin. The study was carried out using a set of general scientific methods; empirical results were obtained by observing and collecting data on practical implementation of state and municipal programs from official sources. The authors performed a critical analysis of scientific publications and reports of state and local government bodies on the development of program budgeting and public finance management. The shift in the perspective of scientific research in comparison with the initial stage of implementing the program principles of public finance management is indicated. The authors highlighted the main methodological difficulties that prevent qualitative improving the tools of program budgeting in general, as well as at each of the management levels separately. The key shortcomings in the practical application of program budgeting are formulated and their logical connection with the factors that constrain the pace and influence the vector of socio-economic development of the Russian Federation is indicated. The directions of further improving program budgeting are given and the conditions for on target efficiency of both new and established methods and techniques that affect the final effectiveness of state and municipal programs are stipulated. The results of the study can be used to adjust the strategic and program documents of the authorities in order to improve the management of public finances.
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Поветкина, Наталья, Natalya Povetkina, Екатерина Хазова, and Ekaterina Khazova. "Integrated Information Systems of Management of Public Finance in Provision of Transparency of Budget System of the Russian Federation." Journal of Russian Law 2, no. 9 (September 23, 2014): 11–17. http://dx.doi.org/10.12737/5496.
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The principle of transparency of the budgetary system is the openness of public finances to public control. The beginning of reforms in the public finance sector had allowed the Russian Federation to improve the position in the international ranking of the budget system transparency. А modern way of ensuring transparency in public finance operations is formation of a unified information space for all public-law entities by operation of integrated information systems «Electronic budget» and the State information system on the state and municipal payments. The author of the article classifies the integrated information system as a mechanism for disclosure of performance information for public oversight with modern technical features. The article also talked about the effective management of the money supply in the form of non-cash accounts on common problems of the Federal Treasury and provide feedback between state region, providing execution of the budget and the members of society.
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Belley, Serge. "Les référentiels, les médiateurs et la mise en cohérence de l’action publique territoriale au Québec (2000-2016)." Économie et Solidarités 44, no. 1-2 (October 20, 2017): 43–63. http://dx.doi.org/10.7202/1041604ar.
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À l’aide des notions de référentiel, d’acteur-médiateur et de ressource, ce texte montre que la redéfinition de la gouvernance municipale et territoriale québécoise au cours de la période 2000-2016 découle de trois facteurs principaux : l’accentuation du référentiel de redressement des finances publiques; les efforts de mise en cohérence du secteur municipal avec les normes socioéconomiques qui caractérisent ce référentiel; l’impact des changements ainsi apportés sur la structuration du secteur et le positionnement des acteurs sociaux. Si l’étude montre que l’analyse par les référentiels s’avère pertinente pour comprendre la transformation des politiques publiques, il ressort aussi que les changements de gouvernement, le temps et les stratégies des acteurs jouent un rôle.
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Huerta Cuervo, Rocío. "Endeudamiento público municipal en México en el periodo 2009-2021: los efectos de las reformas legales y la pandemia por covid-19." Revista Finanzas y Política Económica 16, no. 1 (January 31, 2024): 95–120. http://dx.doi.org/10.14718/revfinanzpolitecon.v16.n1.2024.5.
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Este artículo explica la condición de endeudamiento público de los municipios de México de 2009 a 2021, identificando de manera específica el impacto de las reformas legales de 2015 y del periodo pandémico 2020-2021. Este estudio toma como base la información del Instituto Nacional de Estadística y Geografía (Inegi) sobre finanzas públicas municipales y de la Ciudad de México. Es un estudio cuantitativo que empleó los programas Excel y Stata para obtener los indicadores de vulnerabilidad y sostenibilidad de la deuda municipal, así como un modelo de mínimos cuadrados ordinarios para identificar las correlaciones entre las principales variables. De 2009 a 2021 hubo un aumento del endeudamiento promedio anual municipal de 11,8% (B:2013). Las reformas de 2015 no evitaron el sobreendeudamiento posterior. En los indicadores de deuda se presentan resultados diferenciados entre el indicador de vulnerabilidad y los indicadores de sostenibilidad. El contexto institucional favorece la superación de techos de endeudamiento y ello debe ser considerado por los legisladores. Este estudio toma como base la información del INEGI sobre finanzas públicas municipales y de la Ciudad de México. Es un estudio cuantitativo que empleó el software de INFOSTAT para obtener los indicadores de vulnerabilidad y sostenibilidad de la deuda municipal, así como ejercicios de regresión lineal en torno a las variables de finanzas públicas. De 2009 a 2021 hubo un aumento del endeudamiento promedio anual municipal de 11.8% (B:2013). Las reformas de 2015 no evitaron el sobreendeudamiento posterior. En los indicadores de deuda se presentan resultados diferenciados entre el indicador de vulnerabilidad y los indicadores de sostenibilidad. El contexto institucional favorece la superación de techos de endeudamiento y ello debe ser considerado por los legisladores.
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Molinari, Jeffrey, and Charlie Tyer. "Local Government Enterprise Fund Activity: Trends and Implications." Public Administration Quarterly 27, no. 4 (December 2004): 369–91. http://dx.doi.org/10.1177/073491490402700401.
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Many municipal and county governments provide services that are financed through user charges and fees. According to accepted accounting principles, these services should be accounted for in an enterprise fund. The use of enterprise funds s becoming increasingly popular to local governments. Despite their increasing popularity, the public finance literature has identified some significant equity, control, and accountability issues associated with the use of enterprise funds. This article explores how enterprise fund activity has fared in South Carolina cities and counties over the past decade, compares that with a national survey, and offers some possible explanations for the growth in their use.
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Kanjilal, Mahananda. "Municipal Finance of West Bengal." International Journal for Research in Applied Science and Engineering Technology 10, no. 5 (May 31, 2022): 3569–86. http://dx.doi.org/10.22214/ijraset.2022.43062.
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Abstract: Urban local bodies ( ULBs) are statutorily responsible to deal with urban problems. The primary rationale of ULBs is provisioning of civic amenities to residents in the area under their jurisdiction. Increased urbanization creates demand for more and more civic services which are provided by the ULBs under fiscal stress. The objective of the proposed work is to undertake a study of the financial structure of ULBs of West Bengal and understand its implications for provisioning of municipal facilities for the period 2001-02, 2007-08 and 2013-14. This will include the analysis of the pattern of disbursements and receipts of ULBs at the state and district levels. This is followed by analysis of the components of receipts and disbursements. It has been found from the analysis of municipal finance that ULBs of West Bengal are not being able to generate sufficient revenue. The dependence on grants reflects the inability of ULBs to generate sufficient own source income. The provisioning of municipal services are also not at a desired level. The burden of unproductive expenditure and poor quality of municipal services are also found. West Bengal has implemented more or less all the provisions of the 74th Constitution Amendment Act But effective functioning and efficient administration are needed for overall improvement in the governance of ULBs. Keywords: Municipality, Finance, Urban local bodies, Revenue, Expenditure JEL codes: H2, H7, H71,H72,H75, H76
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BenDor, Todd K., David Salvesen, Christian Kamrath, and Brooke Ganser. "Floodplain Buyouts and Municipal Finance." Natural Hazards Review 21, no. 3 (August 2020): 04020020. http://dx.doi.org/10.1061/(asce)nh.1527-6996.0000380.
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Mitusova, A. S. "STATE AND MUNICIPAL FINANCE MANAGEMENT." Education and Science without Limits: Fundamental and Applied Researches, no. 16 (2022): 219–23. http://dx.doi.org/10.36683/2500-249x/2022-16/219-223.
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Singh, A. K., and M. P. Singh. "Trends in Municipal Finances in Uttar Pradesh." Anveshana: search for Knowledge 8, no. 1 (June 1, 2018): 2. http://dx.doi.org/10.23872/aj/2018/v8/i1/176264.
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Levitan, Donald. "Public finance tax reform: The impact on municipal finance." National Civic Review 76, no. 1 (January 1987): 71–74. http://dx.doi.org/10.1002/ncr.4100760113.
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Coordes, Laura. "Formailzing Chapter 9's Experts." Michigan Law Review, no. 116.7 (2018): 1249. http://dx.doi.org/10.36644/mlr.116.7.formalizing.
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Chapter 9 of the U.S. Bankruptcy Code has many shortcomings. One of the most persistent, yet understudied, problems judges face in chapter 9 is also a problem that exists in other areas of bankruptcy law: the sheer difficulty of applying generalized plan confirmation standards to wildly different, highly specialized entities. In practice, judges have turned to experts—individuals well versed in municipal finance, mediation, and the particular debtor com-munity—to help overcome this problem in chapter 9. These experts often per-form critical roles in a municipal bankruptcy case, including conducting mediations, investigating the municipality’s finances, and even helping to craft the municipality’s plan of debt adjustment. Despite the important roles experts play in bankruptcy, their appointment and selection process receives little attention, and the scope of their role is often ill defined. This Article highlights the concerns that arise due to the lack of proce-dures surrounding experts in municipal bankruptcy. After exploring the bene-fits and pitfalls associated with using experts in chapter 9 and elsewhere, this Article provides detailed guidance for designing formal procedures for select-ing, appointing, and using experts in chapter 9.
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Akhmetvaleeva, Guzel M. "Research of the Peculiarities of Regional Finance Management in the Republic of Tatarstan." Vestnik of North Ossetian State University, no. 3 (September 25, 2022): 114–22. http://dx.doi.org/10.29025/1994-7720-2022-3-114-122.
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The article considers the economic essence and content of the category «management of regional finances». The necessity of finding a balanced approach to the formation and distribution of financial flows in the region is argued. The key economic indicators that determine the effectiveness of the distribution and management of regional finances are studied in relation to the conditions for the functioning of the financial system of the Republic of Tatarstan. In this regard, the most important features and directions of the process of managing regional finances of the Republic of Tatarstan have been studied. The article considers the dynamics of receipts of regional financial resources to the budget of the Republic of Tatarstan, presents a forecast calculation and assessment of the dynamics of fiscal payments to the consolidated budget. The following are recognized as organizational instruments for regulating regional financial flows of the Republic of Tatarstan: subsidies for the implementation of regional infrastructure projects; subsidies to support municipal producers; state guarantees; block transfers; subventions. The key functions of regional finance management in the Republic of Tatarstan have been systematized, which has made it possible to formulate a vision of the management problem as a multi-aspect process of program-targeted planning of financial resources at the level of state authorities with a focus on the income approach to assessing regional property.
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Ioseb Berikashvili, Ioseb Berikashvili. "The Role of AI in Improving Municipal Finance in Georgia." Economics 105, no. 11-12 (January 25, 2024): 60–75. http://dx.doi.org/10.36962/ecs105/11-12/2023-60.
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This article explores the transformative potential of Artificial Intelligence (AI) in enhancing municipal finance systems in Georgia. It begins by examining the current state of Georgian municipal finance, highlighting challenges such as limited fiscal autonomy, inefficiencies in revenue collection, and issues of transparency and accountability. The paper then provides an overview of the global advancements in AI within the finance sector, illustrating how AI can revolutionize financial processes through predictive analytics, risk management, and automation. Focusing on the Georgian context, the article discusses specific applications of AI that can address prevailing challenges in municipal finance. These applications include improving revenue collection, enhancing budget allocation efficiency, and increasing financial transparency. The paper also presents international case studies from cities like Singapore and Barcelona, where AI has successfully improved municipal finance, providing practical insights and potential strategies for Georgia. The challenges of implementing AI in Georgian municipal finance, including technological infrastructure requirements, data quality concerns, and ethical and legal considerations, are critically examined. The paper concludes with policy recommendations for the successful integration of AI in Georgian municipal finance. These recommendations encompass developing a strategic framework for AI adoption, investing in technological infrastructure, enhancing data governance, and fostering public engagement and trust. By highlighting the role of AI in addressing the complexities of municipal finance, this article contributes to the discourse on leveraging technology for public administration reform and offers a roadmap for policymakers and municipal authorities in Georgia. Keywords: Artificial Intelligence; Municipal finance; Financial transparency; Ethical use of AI; Data management.
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Leo, Christopher, and Todd Andres. "Deep Federalism through Local Initiative: Unbundling Sovereignty in Winnipeg." Canadian Journal of Political Science 41, no. 1 (March 2008): 93–117. http://dx.doi.org/10.1017/s000842390808013x.
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Abstract.Building on an international literature that stresses the growing importance of cities in both the economy and governance, this paper proceeds from the premise that national government support is essential to the maintenance of a social safety net, but that a great deal of local initiative is also necessary in order to ensure that national government funds are spent in a manner appropriate to the very different conditions in different cities. The paper focuses on a case in which a municipal government initiated a tri-level government program. Winnipeg officials and politicians developed a proposal for federal and provincial participation in a locally created welfare-to-work scheme, a scheme that, unlike conventional workfare, offered union wages and training leading to well-paid work. The municipal government provided on-the-job training for workers selected from the welfare rolls to carry out infrastructure upgrades and financed the project with money the federal and provincial governments saved on welfare payments. The paper argues that the municipal government was uniquely well placed to identify needed work, as well as to choose welfare recipients who would be able to benefit from the job training on offer. In this case, therefore, we argue that local initiative was essential to the success of this federally and provincially financed welfare-to-work program. The findings of the theoretical literature we review suggest that it could eventually become a precedent for further municipal and local activism along similar lines.Résumé.S'inspirant d'une littérature internationale—comprenant les contributions de Canadiens tels que Magnusson, Elkins et Courcherne—qui souligne l'importance croissante des villes dans l'économie et la gouvernance, et s'inspirant également du savoir déjà acquis sur le fédéralisme de fond, cette communication part de la prémisse que l'appui du gouvernement fédéral est indispensable au maintien d'un filet de sécurité sociale, mais que l'initiative locale est très importante pour assurer que les fonds versés par le gouvernement national soient exploités d'une manière qui réponde aux circonstances particulières des villes différentes. La présente communication porte sur un projet lancé par une administration municipale mais destiné aux trois niveaux de gouvernement. En effet, ce sont les employés et l'administration de la Ville de Winnipeg qui ont mis sur pied un projet de retour au travail pour les bénéficiaires d'une aide sociale auquel les gouvernements fédéral et provincial devaient participer. Contrairement aux programmes conventionnels de travaux d'utilité publique, ce projet offrait un salaire conforme aux règles syndicales en même temps qu'une formation sur le lieu de travail. C'est le gouvernement municipal qui assurait cette formation aux individus choisis de la liste des bénéficiaires d'une aide sociale et dont le travail consistait à hausser l'infrastructure. C'est aussi le gouvernement municipal qui finançait le projet avec l'argent que les gouvernements fédéral et provincial avaient économisé sur les fonds de solidarité. La communication prétend que le gouvernement municipal est particulièrement bien placé pour identifier les travaux nécessaires et pour sélectionner les bénéficiaires d'aide sociale les plus capables de profiter de la formation donnée sur le poste de travail. Nous prétendons donc que, dans ce cas, le succès de ce programme de retour au travail pour les bénéficiaires d'une aide sociale, financé aux niveaux fédéral et provincial, dépendait de l'initiative locale. La littérature théorique que nous avons passée en revue suggère que ce projet puisse finir par devenir le modèle pour d'autres activités municipales et locales du même genre.
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García-Unanue, Jorge, José Luis Felipe, Carlos Gómez-González, Julio del Corral, and Leonor Gallardo. "External constraints on Spanish municipal sports agencies’ finances." Academia Revista Latinoamericana de Administración 29, no. 2 (June 6, 2016): 198–215. http://dx.doi.org/10.1108/arla-06-2015-0121.
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Purpose The purpose of this paper is to analyse the influence of the environment on the financial performance in public sports agencies at the local level. Design/methodology/approach The influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by several regression models. Findings The results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance. Research limitations/implications The main limitation of this study is the possible existence of other non-controlled environmental variables. However, this study approaches genuinely the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other researches in different countries or regions. Practical implications The information provided in this study will be of great importance for managers to select more objectively other entities in benchmarking development. Originality/value Finally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport.
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Turishcheva, Tatiana B. "CONCEPTUAL APPROACHES TO THE IMPLEMENTATION OF INTERNAL CONTROL IN STATE AND MUNICIPAL INSTITUTIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 196–200. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.029.
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The problem of providing effective and legitimate functioning of public finance system causes considerable interest of all scientists-economists and specialists of this sphere without exception. This is explained, first of all, by the fact that both the level of development of economic systems of different levels and the well-being of each individual citizen depend on the effective turnover of finances in the state. At the same time, financial control, an integral part of which is internal control in budget institutions, remains the main lever of influence on the state of discipline in the sphere of public finance. It should be noted that taking into account negative tendency of growth of offences in the sphere of public finance, the problem of provision, correctness and rationality of building of internal control system in various institutions maintained at the expense of budgetary funds raises no doubts. In this context the conducted research is devoted to consideration of conceptual approaches to introduction of internal control in state municipal institutions. The article pays separate attention to the categorical essence of internal control in the budgetary sphere. The process of forming of internal control system is presented as three interrelated stages: development and approval of internal documents regulating the preparation and carrying out of internal control, organization and realization of internal control, making changes in internal control system. Within the framework of the first stage a special attention is paid to preparation and drawing up of internal documents, the obligatory ones being Regulations on the Internal Control Department and Regulations on Procedures of Internal Control. It is also indicated that the above documents should be specified and expanded at the level of the heads of structural subdivisions by adopting the administrative documents on the procedure for performance of the functions entrusted to them. In the description of the second stage the main blocks in the context of which the internal control in the municipal institution should be carried out. The third stage of implementation highlights the grounds for changes in the internal control system of the municipal institution.
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Ribeiro, Raimunda Maria Cunha. "O princípio da participação e a materialização em sistemas municipais de ensino: percepções de membros de Conselhos Municipais de Educação." Educação em Perspectiva 12 (December 5, 2023): e021020. http://dx.doi.org/10.22294/eduper/ppge/ufv.v12i01.10590.
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Este estudo tem como objetivos: compreender aspectos teóricos acerca do princípio da gestão democrática do ensino associado à perspectiva de democratização no contexto da autonomia do sistema municipal; analisar as dinâmicas de participação, a partir da percepção de membros do Conselho Municipal de Educação, operadas na gestão do ensino em sistemas municipais do Piauí. A metodologia adotou elementos tanto da abordagem quantitativa quanto da abordagem qualitativa; a coleta de dados se deu por meio de questionário. A população compreende 194 membros do Conselho Municipal de Educação de 97 municípios com sistema de ensino; a amostra foi composta 2 membros do Conselho Municipal de Educação de 14 municípios. Os sujeitos da pesquisa somam 28 conselheiros, 14 representantes da sociedade civil e 14 representantes docentes. Os dados apontam os principais espaços de participação: Conselho Municipal de Educação e Conferência Municipal de Educação; e os principais mecanismos: Plano Municipal de Educação e Projeto Político-Pedagógico.
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Butler, Alexander W., Larry Fauver, and Sandra Mortal. "Corruption, Political Connections, and Municipal Finance." Review of Financial Studies 22, no. 7 (March 2, 2009): 2873–905. http://dx.doi.org/10.1093/rfs/hhp010.
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Sahasranaman, Anand. "Pragmatic Municipal Finance Reform in India." Environment and Urbanization ASIA 3, no. 2 (September 2012): 407–22. http://dx.doi.org/10.1177/0975425312473334.
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Matzer, John. "The new reality of municipal finance." Cities 3, no. 1 (February 1986): 87–88. http://dx.doi.org/10.1016/0264-2751(86)90015-6.
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Fadeikina, Natalia V. "On expanding the possibilities of implementing municipal projects of initiative budgeting for the development of physical culture and sports in the regions of Russia." Siberian Financial School, no. 1 (August 2, 2023): 102–9. http://dx.doi.org/10.34020/1993-4386-2023-1-102-109.
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Alm. The purpose of the study is to determine the essence of initiative budgeting as a tool of modern state public management and a mechanism for managing public finances, as well as to assess the institutional conditions for the use of this tool for the socio-economic development of territories, including in the field of physical culture and sports. Materials and methods. The theoretical and methodological basis of the research was made up of scientific works of domestic and foreign scientists in the field of public public management, public values management, public management of sustainable socio-economic development of territories, public finance management, including in the field of physical culture and sports, and methodological approaches formed on the basis of the theory of participatory democracy (participatory democracy) to involve citizens in the budget process, public finance management in general and the mechanism of initiative budgeting in particular. In the course of the study, the institutional conditions for the development of initiative budgeting in Russia in 2014-2021 were analyzed, the foundations of its regulatory support were structured. Special attention is paid to the practices of proactive budgeting in the field of physical culture and sports. Results. Typical models of municipal projects of initiative budgeting in the regions of Russia in the field of financial culture and sports are identified, carried out in the context of organizational and methodological support for the implementation of relevant municipal initiative projects structured in the course of the study. Conclusion. Recommendations are given on expanding thepossibilities ofimplementing municipal projects ofinitiative budgeting, improving theregulatory andmethodological support of projects of local initiatives implemented in the field of physical culture and sports in municipalities of the regions of Russia within the framework of models of initiative budgeting.