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Journal articles on the topic 'Finances of budgetary institutions'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

STUKALOVA, Galina Yu. "Financial control over the performance of State-financed institutions: The institutional approach." International Accounting 22, no. 5 (2021): 592–604. http://dx.doi.org/10.24891/ia.24.5.592.

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Subject. The article discusses the role of the controlling function of governance as part of the evaluation of State-financed institutions' performance. Objectives. The study substantiates institutional aspects of the concept Control with reference to State-financed institutions and the specifics of their finance. I also carry out the theoretical examination of the need in controlling their performance. Methods. The study involves general scientific methods. Drawing on the systems approach and logical generalization, I sorted prevailing views on the analyzable categories. The abstraction was a

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2

Islamkulov Kh. Alimnazar. "FISCAL POLICY AIMED AT ENSURING THE EQUIVALENCY OF THE BUDGET IN THE MEDIUM TERM IN UZBEKISTAN." Science Review, no. 9(26) (November 30, 2019): 3–6. http://dx.doi.org/10.31435/rsglobal_sr/30112019/6813.

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This article covers such issues as reforms carried out in Uzbekistan on the reform of public finances, the use of advanced foreign experience in the transition to medium-term budget planning, the role of independent budgetary institutions in the correct and purposeful use of budgetary funds.

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PETROVA, GALINA V., and VALERY I. STUPAKOV. "THE ROLE OF CONSTITUTIONAL AND LEGAL REGULATION OF BUDGETARY RELATIONS IN THE CONTEXT OF DIGITALIZATION." Economic Problems and Legal Practice 21, no. 1 (2025): 67–72. https://doi.org/10.33693/2541-8025-2025-21-1-67-72.

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Introduction. The article examines the constitutional foundations of budget regulation and the budget process, which are developing in connection with the expansion of legislative regulation of the digitalization of budgetary relations. The information and legal regulation of budgetary relations in the context of digitalization of budgeting and budgetary control over the effectiveness of government agencies and institutions managing budget funds is analyzed. The relationship between the processes of constitutional and legal development and public-legal regulation of planned and budget financin

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4

Serowaniec, Maciej. "Independent Fiscal Institutions as a Part of European Traditions." Bratislava Law Review 8, no. 1 (2024): 195–202. http://dx.doi.org/10.46282/blr.2024.8.1.756.

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Fiscal councils are independent public institutions aiming to promote the sustainability of public finances through various functions, such as assessing budgetary plans and their implementation or preparing budgetary and macroeconomic forecasts. Thus, synthesising the attempts made in the literature to define the concept of independent fiscal institutions, it should be emphasised that by providing an independent, impartial and objective assessment of fiscal policy and performance, they promote sound fiscal decisions and sustainable public finances. Independent fiscal institutions also reduce i

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HRYHORIV, Olha, Anton ABRAMOV, and Oksana KROCHAK. "Modernization of accounting processes in public institutions: efficiency and transparency." Economics. Finances. Law 4/2024, no. - (2024): 63–68. http://dx.doi.org/10.37634/efp.2024.4.13.

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Introduction. Accounting processes in budgetary institutions play a significant role in managing state finances, ensuring accountability, and maintaining transparency. However, traditional methods often prove to be ineffective and insufficiently transparent due to outdated practices. Therefore, there is a need for modernization to enhance the efficiency and transparency of accounting processes. The purpose of the paper is to discuss the modernization of accounting processes in budgetary institutions and its impact on efficiency and transparency. Specifically, the paper analyzes the implementat

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Derlytsia, Andrii. "PUBLIC PRODUCTION AND INSTITUTIONAL MECHANISM OF FUNCTIONING OF BUDGETARY INSTITUTIONS." Economic discourse, no. 4 (December 30, 2020): 43–54. http://dx.doi.org/10.36742/2410-0919-2020-4-5.

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Introduction. The study of the functioning of budgetary institutions as producers of public goods and services requires an interdisciplinary view using institutional and transactional analysis, the achievements of the theory of public finance, budget accounting and public administration. Methods. The following methods are used in the article: scientific abstraction in highlighting the essential features of budgetary institutions; comparative analysis, in distinguishing between transaction and transformation costs; systematic approach in explaining the financial, institutional, accounting and m

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Tchaikovskaya, L. A. "New federal standards in accounting for budgetary institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 21, 2025): 15–23. https://doi.org/10.33920/med-17-2504-02.

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The budgetary sphere, despite the remaining problems, demonstrates positive dynamics, sustainable development and the ability to adapt to modern conditions. Thus, in the context of dynamic development of legislation and significant complication of monitoring changes in the field of accounting of public finances, it seems appropriate to conduct a detailed analysis of the changes taking place. The study is relevant, since legislative changes in the field of accounting of budgetary institutions, coming into force in 2026, have high practical value. The following methods were used in the study: an

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Žigman, Ante, and Martina Jergović. "The impact of fiscal councils on the budgetary consolidation." Public and Municipal Finance 6, no. 1 (2017): 15–23. http://dx.doi.org/10.21511/pmf.06(1).2017.02.

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Fiscal councils are independent institutions that play an important role in execution of fiscal rules and budgetary discipline through their realistic and unbiased macroeconomic and budgetary analysis and projections. It is important that the fiscal councils have easy access to the media to ensure that their analyses reach the wider public, and influence creators of fiscal policy. This paper analyzes the influence of fiscal councils on budget balance and public debt in period before and after financial crisis. The member states that had functioning fiscal councils before the financial crisis,

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Yagovkina, V. A. "Responsibility of Public Legal Entities for Debts of State and Municipal Institutions at the expense of Budget Funds." Actual Problems of Russian Law 18, no. 8 (2023): 37–44. http://dx.doi.org/10.17803/1994-1471.2023.153.8.037-044.

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The paper analyzes the causes and conditions of subsidiary liability of founders for debts of state and municipal institutions paid out of budget funds. The author concludes that it is necessary to take into account the purpose of accepting such obligations by the budget and the instruments that led to their occurrence, as well as the type of state or municipal institution. It is noted that debt collection of budgetary and autonomous institutions out of budgets can occur only in the case of the public nature of contracts from which obligations arise, which, in turn, imposes restrictions on the

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10

Chornovol, Alla, Yuliia Nemish, and Olha Biliavska. "INSTITUTIONAL SUPPORT OF PUBLIC FINANCES." INNOVATIVE ECONOMY, no. 5-6 (2021): 5–12. http://dx.doi.org/10.37332/2309-1533.2021.5-6.1.

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Purpose. The purpose of the article is to study the legal and organizational principles of public finance management. Methodology of research. To achieve this goal, the following tools of research methods were used: dialectical - to determine the initial conditions and content of public finance; analytical - when processing literary and Internet sources; causal - to determine the institutional support of public finances; abstract-logical - to generalize the presented material and draw conclusions. Findings. The issues of the essence, structure and peculiarities of the functioning of public fin

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Emrich, Colin. "The Impact of Nonpartisan Fiscal Institutions on Budgetary Delay." State and Local Government Review 52, no. 3 (2020): 173–83. http://dx.doi.org/10.1177/0160323x21990731.

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Can the design of governmental institutions promote timely governance? This article investigates this question by examining the relationship between the design of fiscal institutions and budgetary delays across the fifty states. These budgetary offices are created by lawmakers to advance sound fiscal policy and sustainable public finance. This article argues that the unbiased information provided by nonpartisan budget offices minimize the likelihood of budgetary delay as well as lessen how long budgetary stalemate persists when a delay occurs. The findings suggest that nonpartisan fiscal insti

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Mariański, Michał. "Control of Public Finances in French Law: Selected Institutional Aspects." Białostockie Studia Prawnicze 28, no. 2 (2023): 215–27. http://dx.doi.org/10.15290/bsp.2023.28.02.13.

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Abstract This publication is a part of a study of the French Code des juridictions financières in the field of the institutional aspects of the control of public finances. The main purpose is not only to describe the specificity of the French legal system in this field but also to focus on the solutions and type of support institutions that were developed by the French legislator. The general control exercised by the Court of Auditors (Cour des comptes) and regional and territorial audit chambers (Chambres régionales et territoriales des comptes) can be more effective thanks to the so-called s

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HORDIEIEVA-HERASYMOVA, Liudmyla. "Accounting in the budgetary sector: problems of today." Economics. Finances. Law, no. 11/3 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11(3).1.

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Introduction. Currently, integration processes in the European and world community are underway in Ukraine. In this regard, the alignment of national accounting and financial reporting methodology in the public sector to international standards is a prerequisite for the implementation of Euro-integration processes. It is promotes effective analytical activities, enhances transparency of budgetary use, targeted use of borrowed funds. The purpose of paper is a study of theoretical and practical provisions of the organization of accounting in the budgetary sector, implementation of its reform and

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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 sph

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Makohon, Valentyna. "Institutional support for the sustainability of the public finance system." University Economic Bulletin, no. 48 (March 30, 2021): 209–15. http://dx.doi.org/10.31470/2306-546x-2021-48-209-215.

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Relevance of the research topic. In modern conditions, the system of public finance is an important tool for regulating socio-economic processes, intensification of the economy. Important factors that affect the quality of the public finance system are financial and economic risks due to the trend of economic development. Accordingly, the assessment of financial and economic risks is an important condition for the development of sound financial and budgetary policy, the development of institutional support for the stability of public finances and economic security of the country as a whole. Fo

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Fatma Sari, Hamdi Abdul Karim, and Susanda Febriani. "Analisis Sistem Penganggaran dalam Manajemen keuangan Sekolah di SMAN 5 Payakumbuh." Manajemen Kreatif Jurnal 2, no. 3 (2024): 01–11. http://dx.doi.org/10.55606/makreju.v2i3.3110.

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The educational institutions at the moment are controlled in the financial management of schools in the educational institution. Therefore, in an educational institution it is very important to implement a system of guarantees in the financial management of the school so that the educational institutions can manage their finances effectively and effectively. The aim of this research is to look at the system of funding in the school's financial management in SMAN 5. This research uses qualitative methodology, in particular using descriptive analysis and type of research case studies in the fiel

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Bebezova, Z. U., A. B. Mamaeva, and Sh Kh Atakhodzhaev. "OPRATION AND FORMATION OF ZTATE PROCUREMENT PACKAGE FOR EDUCATIONAL INSTITUTIONS OF KYRGYZ REPUBLIC BASED ON THE EXPERIENCE OF KSUCTA." Herald of KSUCTA n a N Isanov, no. 4-2020 (December 23, 2020): 622–26. http://dx.doi.org/10.35803/1694-5298.2020.4.622-626.

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Educational institutions play a key role in the development of any state. Education will determine the image of the future of our country, it is in education that a leading development policy is formed.KGUSTA named after N. Isanov (hereinafter KGUSTA) is the only university in the republic that prepares highly qualified specialists and specialists in all construction, architectural and transport specialties. KGUSTA receives budgetary funds from approved estimates for all activities. Public procurement information system has been introduced to fulfil the function of public needs and to ensure t

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18

Koval, Natalia. "BUDGET SYSTEM AND ACCOUNTING IN BUDGETARY INSTITUTIONS." Three Seas Economic Journal 1, no. 1 (2020): 7–13. http://dx.doi.org/10.30525/2661-5150/2020-1-2.

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The purpose of this article is to investigate the budget system, accounting in budgetary institutions and changes that have occurred in budgetary legislation. The content and concepts of the budget system and its accounting are disclosed. Method. Theoretical approaches to determining the mechanisms and discrete components of the state budget system and its transition to the new IBAN international standards system have been developed. The research is based on the use of a systematic approach to the consideration of phenomena in the Treasury system of Ukraine and the budget system, on the fundam

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Varenyk, Viktoriia. "Budget Safety as the Level of Budgetary Potential of the State." International Letters of Social and Humanistic Sciences 86 (March 2019): 10–19. http://dx.doi.org/10.18052/www.scipress.com/ilshs.86.10.

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Budget safety, as a component of financial security, depends on the results of the implementation of an effective state financial and economic policy as the basis for the achievement of national interests. Effective using of the budget, namely, effective management of the state's cash flows, should ensure the regulation of economic and social processes in the interests of society, and create stable conditions for economic development of the country. Budget policy is an integral part of the state's financial policy and as one of the driving forces of Ukraine's development implies further stabil

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20

Blizkiy, Roman Sergeevich, and Yuliya Sergeevna Lebedinskaya. "Transformation of accounting and reporting of state finances of digital environment of national project Digital Economy." Vestnik of Astrakhan State Technical University. Series: Economics 2023, no. 1 (2023): 57–63. http://dx.doi.org/10.24143/2073-5537-2023-1-57-63.

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The article presents the current aspects of the implementation and implementation of the transformations identified by the national project Digital Economy, forms a systemic view of institutional support and regulatory policy including those that affect current changes in the accounting and reporting of budgetary institutions in the digital environment of public administration. There have been evaluated the factors of functional and institutional transformations of the state regulatory support for the implementation of the national program Digital Economy of the Russian Federation; considered

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21

RADIONOV, Yurii. "Genesis of public finances and their development in Ukraine." Fìnansi Ukraïni 2023, no. 4 (2023): 105–28. http://dx.doi.org/10.33763/finukr2023.04.105.

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Introduction. Dynamic, systemic transformations in society impact the development of socio-economic relations and improvement of terminology. Financial science is constantly updated, enriched with new terms that reveal and/or expand the essential meaning of certain financial processes and phenomena. A new term “public finance” appeared, which has gained great popularity in the scientific economic literature, especially among scientists of Ukraine. Researching its essence is an important factor in better understanding not only the genesis of the origin, but also the meaning of modern finance. P

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22

MELNYK, Tetiana, Olena MYKHALSKA, Svitlana TRAVINSKA, and Yevheniya FESHCHENKO. "STATE AND PROSPECTS OF DEVELOPMENTOF THE INTERNAL FINANCIAL CONTROL SYSTEM IN BUDGETARY INSTITUTIONS." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 224 (2024): 63–74. http://dx.doi.org/10.17721/1728-2667.2024/224-1/8.

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B a c k g r o u n d. In the modern economic environment significant importance is given to state financial control, which is undergoing modernization as one of the components of the state finance system. Currently, the situation in this area is quite unfavorable due to military conflict and aggression from russia, corruption, ineffective management, low economic development, and citizen income. One of the way to enhance the effectiveness of state financial control, enabling a transition to a higher standard, is through the implementation of widespread State Internal Financial Control (SIFK). T

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Черникова, Е. В., Е. Ю. Киреева та Х. Маркова. "О проблемах местных финансов в России и Чехии (сравнительный анализ". СОВРЕМЕННОЕ ПРАВО, № 7-8 (19 серпня 2019): 86–96. https://doi.org/10.25799/ni.2019.76.76.006.

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Исследуются российский и чешский опыт формирования местных (муниципальных) финансов и аспекты их развития, проблемы финансовой самостоятельности единиц территориального самоуправления, их правовой статус. Анализируется опыт использования государственных финансов в финансовой деятельности органов местного самоуправления. Рассматриваются вопросы о долговых обязательствах муниципалитетов и об обеспечении бюджетной дисциплины в рамках развития института бюджетной ответственности. Используя метод сравнительноправового анализа и мониторинга, авторы сопоставляют существующие подходы к муниципальным н

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Kemunto, Debrah, and John Cheluget. "Budgetary Controls and Financial Performance of Micro Finance Institutions (MFIs) in Kenya." Journal of Finance and Accounting 6, no. 4 (2022): 123–45. http://dx.doi.org/10.53819/81018102t6045.

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Micro financing institutions in Kenya showed a high growth rate since they were established in 1997 and legislation passed in 2006 with the micro finance Act which became active in 2008. The research sought to determine exactly how budget controls influence financial performance of micro finance organizations (MFIs) in Kenya. The objectives of the study were to establish the effect of budget planning on the performance of MFIs; to figure out the impact of budget control on the performance of MFIs in Kenya; to establish the impact of budget plan analysis on the economic efficiency of MFIs and t

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Beksultanov, A. A., K. A. Shalpykov, and U. Zh Kurmankojoeva. "THE STRUCTURE OF THE BALANCE SHEET IN BUDGETARY ORGANIZATIONS." Herald of KSUCTA, №2, Part 1, 2022, no. 2-1-2022 (April 30, 2022): 548–53. http://dx.doi.org/10.35803/1694-5298.2022.2.548-553.

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The article describes the reporting of budgetary institutions, when they will be formed, their features and structure.. The structure, principles, methods of drawing up the balance sheet of budgetary institutions, each supplement to the balance sheet, as well as the procedure for completing settlements with debts when drawing up an annual report will also be considered. It will also discuss the internal divisions of non-financial assets, financial assets, liabilities in the balance sheet, the relationship of assets and liabilities in the balance sheet. It is carried out in budgetary institutio

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Айтмуканова, Г. М. "Organization of state public control in the Republic of Kazakhstan." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 426–31. http://dx.doi.org/10.34925/eip.2021.137.12.083.

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Государственный финансовый контроль должен обеспечивать надлежащее (экономичное, эффективное, действенное и прозрачное) управление государственными финансами. То есть государственный финансовый контроль является неотъемлемой частью стимулирования расходования бюджетных учреждений и призван обеспечить процесс создания достоверной информации о состоянии накопления и использования бюджетных средств, а также эффективности бюджетного регулирования для принятия своевременных и надлежащих мер. Цель написания статьи - рассмотреть организацию государственного финансового контроля в Республике Казахстан

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LUKIN, Andrei G., and Aleksandr R. SARAEV. "On the use of the control function of finance in the Russian Federation public administration sector." Finance and Credit 30, no. 8 (2024): 1743–62. http://dx.doi.org/10.24891/fc.30.8.1743.

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Subject. This article discusses the possibility of using the control function of finance in the public administration sector in the Russian Federation. Objectives. The article aims to substantiate the concept of using the control function of finance to solve the main problems of financial support of the activities of budgetary (autonomous) institutions of the public administration sector. Methods. For the study, we used analysis and synthesis, generalization, abstraction, as well as modeling, induction, and deduction. Results. The article argues that the application of the control function of

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Proskura, K. "ORGANIZATION OF INTERNAL CONTROL BY BUDGET ORGANIZATIONS (INSTITUTIONS) AS A BUDGETARY FUNDS MANAGER." Criminalistics and Forensics, no. 64 (May 7, 2019): 689–98. http://dx.doi.org/10.33994/kndise.2019.64.65.

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This article is devoted to the study of the organization and formation of the system of internal control by budget organizations (institutions), the definition and substantiation of the components and procedures of internal control, as well as the development of a mechanism for the practical implementation of this system in a budget institution (organization). The construction of an internal control system of a budgetary institution is based on the components: control environment (construction of the structure of the internal control system and its subordination, responsibilities and powers of

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Zinurova, G. K. "ASSESSMENT OF PUBLIC HEALTH INSTITUTIONS FINANCIAL MANAGEMENT." Scientific Review: Theory and Practice 10, no. 4 (2020): 594–603. http://dx.doi.org/10.35679/2226-0226-2020-10-4-594-603.

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The actual problem of optimizing financial management in state budgetary healthcare institutions is considered. In the framework of the state policy, it is necessary to clearly define the limit of social guarantees provided at the expense of budgets, and to create new mechanisms for social protection of citizens. The implementation of this task largely depends on the condition and stability of the state and municipal finances, which are the main source of healthcare funding. The Federation entities and municipalities are independent in determining the list of target programs due to different p

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Andrush, Liliya. "Problematics of regulatory definition of categories of persons and relevant services for medical support of police." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, no. 1 (2020): 227–32. http://dx.doi.org/10.31733/2078-3566-2020-1-227-232.

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The article analyzes the legal framework for the health care of police officers and their families. Three main models of providing police officers with health services (health insurance, budgetary, mixed) are outlined, and it is noted that Ukraine finances departmental health care institutions at the expense of budgetary funds and provides basic services that are free of charge. It is emphasized that the fundamental rules governing the relevant issues are contained in the Law of Ukraine “On the National Police”. Article 95 of this Law is analyzed, according to it the main categories of persons

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Ferreiro, Jesús, Catalina Gálvez, Carmen Gómez, and Ana González. "Bank rescues and fiscal policy in the European Union during the great recession." Panoeconomicus 63, no. 2 (2016): 211–30. http://dx.doi.org/10.2298/pan1602211f.

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The outbreak of the economic and financial crisis in 2008, the socalled Great Recession, has made that many European Union countries have made massive interventions in their banking and financial systems. These interventions have had a considerable impact in the public finances of these countries. The aim of the paper is to analyze the impact on the national public budgets of the measures of public support to problem financial institutions carried out between the years 2008 and 2013, and to study how this budgetary impact has affected to the fiscal imbalances and to the strategies of fiscal im

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Dziemianowicz, Ryta, Aneta Kargol-Wasiluk, and Renata Budlewska. "Fiscal councils as an element of the concept of fiscal governance in the European Union member states." Equilibrium 11, no. 4 (2016): 675. http://dx.doi.org/10.12775/equil.2016.030.

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Fiscal governance is defined as a combination of institutions, rules and norms that structure good governance in the area of fiscal policy. It can be named as the specific mechanism of coordination by using of tools such as: budgetary procedures (legislative fiscal rules), fiscal rules (numerical) and independent fiscal institutions/ fiscal councils. Fiscal governance focuses on how the fiscal policy is planned, approved, conducted and monitored, including the involvement of not only public bodies, but the business sector and civil society too. In this study, particular attention was paid to c

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Gorčák, Martin, and Stanislav Šaroch. "Impact of fiscal institutions on public finances in the European Union: Review of evidence in the empirical literature." Review of Economic Perspectives 21, no. 2 (2021): 215–32. http://dx.doi.org/10.2478/revecp-2021-0010.

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Abstract This paper examines the impact of budgetary institutions on public finances in the European Union on the basis of a critical survey of the relevant theoretical and empirical literature. In general, the authors find that fiscal institutions (namely fiscal rules) have successfully contributed to greater fiscal sustainability, reduced procyclicality of fiscal policies within the EU, and increased national ownership of fiscal rules by strengthening national fiscal frameworks. A fiscal reaction function was one of the widely used methods to determine the principal variables affecting fisca

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Liargovas, Panagiotis, and Vasilis Pilichos. "Is EU Fiscal Governance Effective? A Case Study for the Period 1999–2019." Economies 10, no. 8 (2022): 187. http://dx.doi.org/10.3390/economies10080187.

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This paper examines the factors that influence the effectiveness of fiscal governance in the EU through a panel of 19 Eurozone countries for the period 1999–2019 using an OLS method. The results show the positive effects of economic growth, inflation and the change in the general government balance on the fiscal forecast error. Furthermore, the fiscal forecast error is negatively affected by the level of public debt and by elections. Fiscal transparency is integrated into the analysis through independent financial institutions, which positively influence the general government balance forecast

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Malinowska-Misiąg, Elżbieta. "Przejrzystość fiskalna a stabilność polskiego systemu finansów publicznych." Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace, no. 1 (November 23, 2017): 31–44. http://dx.doi.org/10.33119/kkessip.2017.1.2.

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The aim of the article is to verify the impact of fiscal transparency on the quality and reliability of public finance sector data which in turn are the basis for formulating conclusions on the effectiveness of fiscal policy and the sustainability of public finance. The article identifies and provides examples of the primary areas that impair fiscal transparency in Poland, particularly: the scope of public finance sector, the extra-budgetary institutions and fiscal rules. In conclusion the author underlines that the findings based on published budgetary data can be subject to a significant err

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Lazarenko, A. L. "EFFECTIVE USE OF FINANCIAL TOOLS IN THE FIELD OF STATE REGULATION OF CULTURE." Education and Science without Limits: Fundamental and Applied Researches, no. 10 (November 25, 2019): 150–53. http://dx.doi.org/10.36683/2500-249x-2019-10-150-153.

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For any branch to be financed effectively, the necessary condition is the availability of legislative base which defines the directions of the state financial policy in many respects. These direc-tions include: effective organization and functioning of budgetary system of the Russian Federation, optimum incomes differentiation between the levels of budgetary system, including taxes, and etc. The decisions made at the state level are of influence on financing of culture institutions.

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Diachenko, Svitlana. "PUBLIC ADMINISTRATION DECENTRALIZATION AND INSTITUTIONAL TRANSFORMATIONS OF LOCAL FINANCE SYSTEM IN UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Public Administration 18, no. 2 (2023): 43–48. http://dx.doi.org/10.17721/2616-9193.2023/18-7/14.

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B a c k g r o u n d . Strengthening the financial basis of local self-government takes on archival importance, considering the economic circumstances of the wartime and post-war reconstruction of the territories of Ukraine. In this regard there is a need to improve the local finance management system and develop its institutional support in conditions of financial decentralization. Theoretical and practical aspects of management in the field of local finances, inter-budgetary relations, financial relations of local self-government bodies in the context of decentralization are considered in the

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Ivanchenkova, Larysa, Anatoliy Maslov, Olha Pikhotska, Halyna Partyn, Kateryna Blishchuk, and Mariia Pikhotska. "THE ROLE OF DIGITAL TECHNOLOGIES IN THE ORGANIZATION OF CONTROL OVER TAX LIABILITY SETTLEMENTS OF BUDGETARY INSTITUTIONS." Business, Management and Economics Engineering 20, no. 02 (2022): 389–403. http://dx.doi.org/10.3846/bmee.2022.17419.

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Purpose – the aim of the study was to assess the impact of digital technologies on the organization of control over tax liability settlements of state-financed institutions in the general fiscal discipline system. Research methodology – specific methods of accounting and control of tax liabilities were used: Pareto analysis; cluster analysis of EU countries by fiscal discipline level. Findings – the study proved a direct relationship between the extent at which digital technologies are applied in the control of tax liabilities and the level of fiscal discipline in the country. The clustering o

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Bostan, Ionel, Mihaela Brindusa Tudose, Raluca Irina Clipa, Ionela Corina Chersan, and Flavian Clipa. "Supreme Audit Institutions and Sustainability of Public Finance. Links and Evidence along the Economic Cycles." Sustainability 13, no. 17 (2021): 9757. http://dx.doi.org/10.3390/su13179757.

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Against the backdrop of concerns for diminishing the vulnerabilities of the economies of the Member States, the EU has adopted measures to strengthen budgetary discipline and control of the public deficit. In this context, the responsibility of government institutions has increased, not only in ensuring the sustainability of public finances but also in direct or indirect cooperation for good economic governance. From this perspective, this study aims to assess the impact of macroeconomic variables and those associated with supreme audit institutions on the sustainability of public finances mea

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

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

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Gordeeva, Natalya. "Public Finance in Modern Conditions: Problems and Challenges." Regionalnaya ekonomika. Yug Rossii, no. 4 (December 2024): 99–110. https://doi.org/10.15688/re.volsu.2024.4.10.

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The article focuses on the problems and challenges which public finance face in the period of digitalization. In recent years, numerous studies emphasised the changes taking place in the financial system under the influence of digital technologies. The article analyses public financial administration in the context of digitalisation. The main problems arising from the introduction of digital innovations in public finance are shown, such as insufficient efficiency in the management of budgetary resources, insufficient transparency and openness of budgetary processes, inefficient tax administrat

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El-Khishin, Sarah, and Mohamed Zaky. "The impact of budgetary and political institutions on fiscal cyclicality: Evidence from Egypt." Journal of Governance and Regulation 10, no. 3 (2021): 72–84. http://dx.doi.org/10.22495/jgrv10i3art6.

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We investigate the cyclicality of fiscal policy in Egypt during the period of 1976–2019 with a focus on how budgetary and political institutions affect fiscal performance during economic cycles. We define new variables for budgetary and political institutions and incorporate them in a vector error correction model (VECM) and impulse response functions (IRFs) analysis. While current and capital spending are proven to behave procyclically, revenues respond countercyclically during business cycles. Poor political and budgetary institutions have a negative impact on the primary deficit in a way th

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Mutambara, Emmanuel, and Andrias Chinyoka. "The budgetary process for effective performance of universities in a resource stricken economy: a conceptual framework." Public and Municipal Finance 5, no. 3 (2016): 32–38. http://dx.doi.org/10.21511/pmf.5(3).2016.04.

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Sound budgetary processes form the bedrock of public expenditure in public institutions. This article proposes a conceptual budgetary framework for public universities in Zimbabwe. Zimbabwe’s public universities have been under fiscal stress due to the country’s harsh economic environment for close to three decades without any sign of improvement to the extent that there is a need to rethink the public university’s budgetary processes. To achieve this, the article draws from the early open systems theory by Ludwig von Bertanlanffy (1956), as revised by Gibran and Sekwat’s (2009). The basis of

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Considine, John. "Budgetary institutions and fiscal discipline: Edmund Burke's insightful contribution." European Journal of the History of Economic Thought 9, no. 4 (2002): 591–607. http://dx.doi.org/10.1080/0967256021000024691.

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HOU, YILIN, and WILLIAM DUNCOMBE. "State Saving Behavior: Effects of Two Fiscal and Budgetary Institutions." Public Budgeting & Finance 28, no. 3 (2008): 48–67. http://dx.doi.org/10.1111/j.1540-5850.2008.00910.x.

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Умархаджиев, М. Х. Р., С. С. А. Вазкаева, and Х. К. Хожаева. "Improving the efficiency of the financial planning system of budgetary educational institutions." Экономика и предпринимательство, no. 9(134) (December 17, 2021): 867–70. http://dx.doi.org/10.34925/eip.2021.134.9.163.

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Данная статья посвящена теме современных муниципальных финансов и эффективности исполнения местного бюджета. На основе анализа динамики и структуры доходов и расходов в данной статье выявлены основные проблемы в исполнении доходов и расходов местного бюджета в районе. Также предлагается направление решения перечисленных проблем. This article is devoted to the topic of modern municipal finance and the effectiveness of local budget execution. Based on the analysis of the dynamics and structure of income and expenses, this article identifies the main problems in the execution of income and expens

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

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

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Rajan Ram, Mr Pankajkumar, Prof Rameshwari Akkoikar, and Dr Ashwini Kshirsagar. "Study on Finance in Bright Way Institution." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 01 (2024): 1–13. http://dx.doi.org/10.55041/ijsrem28286.

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This study delves into the financial management practices of Bright Way Institution, exploring various aspects related to financial planning, budgeting, resource allocation, and performance evaluation. The financial health of an educational institution is crucial for its sustainability and ability to provide quality education. The research employs a mixed-methods approach, combining quantitative analysis of financial data with qualitative insights gathered through interviews and surveys. The study begins by providing an overview of the current financial landscape in the education sector and th

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HALLERBERG, MARK, and SAMI YLÄOUTINEN. "Political Power, Fiscal Institutions and Budgetary Outcomes in Central and Eastern Europe." Journal of Public Policy 30, no. 1 (2010): 45–62. http://dx.doi.org/10.1017/s0143814x09990213.

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AbstractThis paper considers the effects of fiscal governance in Central and East European countries 1998–2008. The first part makes predictions about which form of fiscal governance fits which form of government. Under multi-party coalition governments, fiscal contracts where governments make political commitments to multi-annual fiscal plans work well. In countries where two political blocks face off against one another, delegation based around a strong finance ministry should be most effective. The second part examines electoral and party systems, which affect the form of government in plac

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Druzhilovskaya, E. S. "Modern features of accounting for borrowing costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 1, 2021): 34–41. http://dx.doi.org/10.33920/med-17-2112-03.

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Accounting for borrowing costs is undoubtedly relevant for many modern organizations. It should be noted that from this year a new federal public finance accounting standard (FAS PF) “Borrowing costs” came into force. This standard establishes updated accounting rules for borrowing costs for state (municipal) budgetary and autonomous institutions (including healthcare institutions). These rules are analyzed in this article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. On the basis of the research carried out

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