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Journal articles on the topic 'Income and expenditures of local budgets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Kuzhda, Tetiana, Ivanna Lutsykiv, and Olha Halushchak. "Research the state of local budgets execution of Ukraine during wartime." Galician economic journal 86, no. 1 (2024): 178–86. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.178.

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The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the

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2

Vatamanyuk-Zelinska, Uliana, and Olha Kazakova. "EQUALIZATION OF LOCAL BUDGET DISPROPORTIONS THAT AROSE IN CONNECTION WITH FULL-SCALE WAR." INNOVATIVE ECONOMY, no. 4 (2023): 104–9. http://dx.doi.org/10.37332/2309-1533.2023.4.15.

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Purpose. The purpose of the article is to outline ways to resolve issues related to overcoming imbalances in the local budgets of the regions of Ukraine most affected by Russian aggression. Methodology of research. General scientific and empirical methods based on a systemic approach were used in the research process. The methods of statistical data processing and grouping were used to analyse disparities in local budgets of the most affected regions, as well as the method of system analysis. Findings. The article analyses the dynamics and structure of revenues and expenditures of local budget

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BENOVSKA, Liliya, and Ruslan KARVATSKYI. "EXPENDITURES OF LOCAL BUDGETS IN THE CONTEXT OF ENSURING THE FINANCIAL STABILITY OF LOCAL BUDGETS IN WARTIME CONDITIONS." WORLD OF FINANCE, no. 1(78) (2024): 85–97. http://dx.doi.org/10.35774/sf2024.01.085.

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Introduction. In the first year of the war, despite the growing need for spending, local budgets were completed with a surplus. It is important to investigate the reasons for the surplus of local budgets in wartime conditions. The purpose of the article is to analyze local budget expenditures in the context of ensuring the financial stability of local budgets in wartime conditions. Methods. In the process of carrying out scientific research, a systematic methodical approach was used in combination with the methods of statistical research Results. The article assesses the financial sustainabili

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Dvoryadkina, Elena Borisovna, and O. Belikova. "Local budgets of municipal districts of rural type." Agrarian Bulletin of the 191, no. 12 (2019): 84–88. http://dx.doi.org/10.32417/1997-4868-2019-191-12-84-88.

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Abstract. The topicality of this article is due to firstly, the need to study local budgets as a factor in the economic growth of rural municipal districts and as a component of the economic basis of local self-government; secondly, the presence of problems in the formation and execution of local budgets of rural municipalities due to their inherent features. In the budget system structure, based on the criteria of the municipal structure, there are distinguished various types of local budgets, among which the largest group is the local budgets of rural municipalities, combining local budgets

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Rasell, Edith, Jared Bernstein, and Kainan Tang. "The Impact of Health Care Financing on Family Budgets." International Journal of Health Services 24, no. 4 (1994): 691–714. http://dx.doi.org/10.2190/mm38-p4hv-2w32-4kyr.

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Although businesses, federal and state governments, and insurance companies are major funding sources for health care, they are just intermediate sources. Ultimately, individuals and families pay all health care costs through out-of-pocket spending, insurance premiums, or federal, state, and local taxes. Using a microsimulation model with data from the 1987 National Medical Expenditure Survey, the Internal Revenue Service's Individual Tax Model, and the Consumer Expenditure Survey, the authors examine the distribution of health care spending, by decile, among families and individuals. They fin

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6

MARCHUK, Anna. "INFLUENCE OF DECENTRALIZATION ON STRUCTURE AND DYNAMICS OF INCOME AND EXPENDITURES OF LOCAL BUDGETS." WORLD OF FINANCE, no. 2(55) (2018): 20–31. http://dx.doi.org/10.35774/sf2018.02.020.

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Introduction.The objective reason for the existence of an institution of local budgets is an increase in the efficiency of the provision of public services guaranteed by the state due to the proximity of such services to the immediate consumer. This process is based on the principle of subsidiarity, requires a sufficient level of financial security of local budgets and demonstrates the basic idea of the concept of fiscal decentralization. The decentralization reform is systematic and involves structural changes in various spheres of public life. The object of research of this article is the im

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Kozhukhova, T. V., Yu H. Bocharova, and Yu О. Sudakova. "FORMATION AND IMPLEMENTATION OF THE LOCAL BUDGETS: PROBLEMS AND DIRECTIONS OF INCREASING EFFICIENCY." TRADE AND MARKET OF UKRAINE, no. 2(54) 2023 (December 30, 2023): 90–100. http://dx.doi.org/10.33274/2079-4762-2023-54-2-90-100.

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Objective. The objective of the present article is to identify problems and directions for improving the effectiveness of the formation and execution of budgets of territorial communities. Methods. In the research process, the following general scientific methods and methods of cognition were used: methods of scientific abstraction, analysis and synthesis (for researching theoretical aspects of the budget process at the local level, determining the main problems of the formation and implementation of local budgets, developing directions for improving the efficiency of the formation and impleme

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Tinikashvili, T. Sh. "Financial imperatives for local budgeting." Finance and Credit 26, no. 8 (2020): 1785–803. http://dx.doi.org/10.24891/fc.26.8.1785.

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Subject. In the study, I evaluate how financial imperatives and restrictions influence the formation and use of the local budget. Objectives. The study analyzes causes of the deficit of the local budget, municipal debt and debt servicing expenses and review them for current limits set by the budgetary laws. Methods. I analyzed scholarly data and other information and conducted the synthesis of the findings. Results. To ensure that the local budget is compliant with lawful financial imperatives that govern budgetary planning and local forecasts. I suggest how the profitable part of the local bu

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Гриценко, С. Е., and М. Н. Петрова. "Formation of income and directions of expenditure of budgets of municipal educations." Экономика и предпринимательство, no. 10(135) (January 10, 2022): 380–86. http://dx.doi.org/10.34925/eip.2021.135.10.072.

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Местный бюджет является основой каждого муниципального образования, так как от достаточности или дефицита финансов зависит уровень жизни населения и его социальная стабильность. В статье затронута актуальная тема современных муниципальных финансов, касающаяся эффективности формирования местных бюджетов. Обозначены основные проблемы при формировании доходов и расходов местного бюджета на основе анализа динамики и структуры его доходов и расходов. Отражены особенности формирования бюджетов муниципальных образований Республики Саха (Якутия). The local budget is the basis of each municipal formati

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Pratiwi, Azhara Oktavianita, and Imelda Sari. "South Sumatra Capital Expenditure Budget Determinants: What Factors Influence?" Research of Accounting and Governance 3, no. 1 (2025): 1–12. https://doi.org/10.58777/rag.v3i1.251.

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The purpose of this study is to examine the impact of economic growth, fluctuations in local revenue, general allocation funds, and special allocation funds on capital expenditures. The sample consists of 17 observations from South Sumatra’s Regency/City governments (13 Regencies and 4 Municipalities) during 2018–2020. Secondary data were obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). Data on Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budgets (APBD) were sourced from Regional Government Financial Reports (LKPD). Quantitative analysis t

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Vysochyna, Alina, and Artem Rudychenko. "Determining the temporal patterns of the impact of financial determinants and public health factors on the local community resilience in the context of overcoming the consequences of the COVID-19 pandemic." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2023): 37–45. http://dx.doi.org/10.21272/1817-9215.2023.4-04.

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In the article it is developed a methodological toolkit for determining the temporal patterns of the influence of financial determinants and public health factors on the local community resilience in the context of overcoming the consequences of the COVID-19 pandemic, based on the use of panel data regression modeling (testing for the presence of a lag of up to 3 years). The practical approbation of the approach was carried out on the basis of a sample from 21 European countries for the period 2000-2021. The following indicators were chosen as local community resilience parameters (outcome ind

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ZAKHARCHUK, Ekaterina A., and Polina S. TRIFONOVA. "Budgets of Russia's largest cities in the face of external constraints." National Interests: Priorities and Security 19, no. 12 (2023): 2350–72. http://dx.doi.org/10.24891/ni.19.12.2350.

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Subject. This article discusses the issues of implementation of the fiscal federalism policy. Objectives. The article aims to analyze the budgets of Russia's largest cities through various parameters of income and expenditure. Methods. For the study, we used logical and comparative analyses. Results. The revenue part of the budgets of the country's largest cities is characterized by an increase in the share of gratuitous receipts. The dependence of local budgets on other levels of the country's budget system is noted, and the differentiation of the largest cities in terms of budget expenditure

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Rudakevych, Ivan. "GEOSPATIAL ASPECTS OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES OF TERNOPIL REGION." SCIENTIFIC ISSUES OF TERNOPIL VOLODYMYR HNATIUK NATIONAL PEDAGOGICAL UNIVERSITY. SERIES: GEOGRAPHY 54, no. 1 (2023): 68–78. http://dx.doi.org/10.25128/2519-4577.23.1.8.

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In the article geospatial aspects of the financial capacity of territorial communities of Ternopil region are described. The need to conduct such a study has been updated, since not all communities in the region were financially capable after their creation. Scientific studies on the subject of financial capacity of territorial communities are characterized. Criteria for determining the financial capacity of territorial communities were defined according to the methodology of the ministry of community and territory development of Ukraine. For this research were used following indicators: reven

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14

Voznyak, Halyna V., and Vasyl M. Koval. "Local budget expenditures through the prism of the war in Ukraine." Socio-Economic Problems of the Modern Period of Ukraine, no. 2(154) (2022): 9–14. http://dx.doi.org/10.36818/2071-4653-2022-2-2.

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The war in Ukraine significantly affected the financial and economic situation of communities, which affected the execution of local budgets. Therefore, the problems of improving the tools for the implementation of budget policy at the local level are being updated. The purpose of the article is to conduct a problem-oriented analysis of the current practice of executing local budgets and financing expenditures in the conditions of Russia's armed aggression in Ukraine. A problem-oriented analysis of the implementation of the local budget of Ukraine in the conditions of Russia's military aggress

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Soltes, Viktor, Jana Stofkova, and Jakub Durica. "Impact of the global COVID-19 pandemic on the use of local government funds." SHS Web of Conferences 129 (2021): 01028. http://dx.doi.org/10.1051/shsconf/202112901028.

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Research background: Municipalities, as entities of local government, finance the performed activities on the basis of the budget, which has a program structure. However, due to the global COVID-19 pandemic, municipal incomes have declined. Municipalities therefore had to adjust their budgets and reduce expenditures, which could disrupt several processes in municipalities. Purpose of the article: The main aim of the paper is to analyse the budgets of selected local government entities and assess the impact of the COVID-19 pandemic on the use of funds by municipalities with an emphasis on the s

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Frąszczak, Jan. "Do changes in local government's income in Poland lead to the country's sustainable development?" Journal of Sustainable Development of Transport and Logistics 8, no. 2 (2023): 312–20. http://dx.doi.org/10.14254/jsdtl.2023.8-2.24.

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Purpose. The main aim of this paper is to delve into the alterations in local government revenues in Poland and their subsequent impact on the nation’s sustainable development. Methodology. Methods of literature analysis and statistical materials analysis are employed. The scope of the study encompasses the dynamics and structure of the state budget, local government budgets, and the city of Kalisz’s budget from 2015 to 2022. Results. It is concluded that an increase in the role of subsidies in local government budgets may signify a rise in the state’s influence on determining the directions o

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BENOVSKA, Liliya. "FINANCIAL EQUALIZATION IN THE CONTEXT OF DECENTRALIZATION REFORM OF POWER: PROBLEMS AND PERSPECTIVES." WORLD OF FINANCE, no. 2(59) (2019): 85–97. http://dx.doi.org/10.35774/sf2019.02.085.

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Introduction. With the conduction of the reform of decentralization of power in Ukraine in the model of financial equalization, the emphasis is placed on aligning budgets on incomes with the use of separate equalization tools by expenditures. The introduction of the new alignment system involves a number of problems. Purpose. Solving the problems of financial equalization in Ukraine in the conditions of modern reforms and finding the ways of its improvement. Results. The investigation of features and instruments of financial equalization in the context of conducting modern reforms in Ukraine h

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KHOMIAK, Myroslav. "ESTIMATION OF FISCAL SPACE OF LOCAL BUDGETS IN THE CONTEXT OF UKRAINIAN REGIONS DEVELOPMENT." WORLD OF FINANCE, no. 1(50) (2017): 69–81. http://dx.doi.org/10.35774/sf2017.01.069.

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Introduction. Fiscal decentralization, which is now actively being implemented in Ukraine, provides for increasing the level of fiscal autonomy of local budgets. In this context, it is necessary to assess the real possibilities of local governments to form a fiscal space, which should be understood as the ability to generate income and to implement rational expenditure in order to achieve regional development goals. Purpose. The goal of the article is a quantitative assessment of the fiscal space of local budgets to identify promising areas of fiscal decentralization in Ukraine. Methods. The t

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Yenada, Kefas Bernadinova, and Muslimin Muslimin. "Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Daerah Kabupaten/Kota Pada Provinsi Jawa Barat dan Banten." Reslaj : Religion Education Social Laa Roiba Journal 6, no. 3 (2023): 1018–30. http://dx.doi.org/10.47467/reslaj.v6i3.4545.

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To attain autonomy at the regional level, local administrations must efficiently and effectively manage available resources. The decentralization strategy, which granted greater authority to the states, made this feasible. Examining how PAD, GAF, and SAF affect local budgets in West Java and Banten is the primary objective of this research. The Regional Revenue and Expenditure Budget Realization Report for the Provinces of West Java and Banten covers the years 2017-2021 and provides numerical analysis of regional own revenues, general allocation funds, special allocation funds, and regional ex

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Matviichuk, Diana. "Fiscal stability of local budgets in Ukraine: analysis and impact of local debt." Market Relations Development in Ukraine 140, no. 1(272) (2024): 32–37. https://doi.org/10.5281/zenodo.10837254.

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The subject of the impact of the level of local debt on the fiscal stability of local budgets in Ukraine.The purpose of the study is to establish the relationship between the level of local debt and thefiscal stability of local budgets in Ukraine.Research methods. The article employs analytical, structural, logical, comparative analysis, as wellas generalization methods for drawing conclusions. Additionally, a multifactor regression model wasused to assess the relationship between the factors and the resulting characteristics.Research results. The study demonstrates that reducing the level of

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Usmonov, Parviz. "METHODOLOGICAL ASPECTS OF ENSURING THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS." Economics and education 24, no. 2 (2023): 260–65. http://dx.doi.org/10.55439/eced/vol24_iss2/a40.

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This article is devoted to the methodological aspects of ensuring the financial independence of local budgets, as well as the analysis of the state of affairs of local budgets in order to further increase their income and ensure their financial independence in the implementation of their expenditures based on the role of local budgets in the economy and their tasks. At the end of the article, proposals and recommendations for improving the methodological aspects of ensuring the financial independence of local budgets are formulated.

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Humenna, Y. H., and D. V. Storozhenko. "LOCAL LEVEL BUDGET FORMATION SYSTEM: THEORETICAL ASPECTS, TRENDS AND DEVELOPMENT PROSPECTS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 222–33. http://dx.doi.org/10.21272/1817-9215.2021.3-25.

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This article is devoted to the study of the peculiarities of the functioning the system of budgeting local levels in Ukraine. The aim of the article is to study the theoretical aspects of the local budget system, to conduct the analytical assessment of trends in the functioning of local budgets and to study the prospects for their further development. Systematization of literature sources to determine approaches to the essential component of the local budget allowed defining the local budget as detailed plan for the use of financial resources, economic relations related to improving the social

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Storonyanska, Iryna, Mariana Melnyk, Lilia Benovska, Natalia Sytnyk, and Oksana Zakhidna. "Economic activity vs generation of local budgets’ revenues: Regional disparities in COVID-19 instability." Public and Municipal Finance 10, no. 1 (2021): 94–105. http://dx.doi.org/10.21511/pmf.10(1).2021.08.

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In the last two years, Ukraine and the world have been living in economic instability caused by the COVID-19 pandemic, which has fundamentally changed the trends in global and domestic economies, public and local finance. This study aims to estimate the trends of economic development of Ukrainian regions in the coronavirus crisis and their impact on the local budgets’ tax revenues generation. Main findings show the impact of the COVID-19 crisis on the development of Ukrainian regions is territorially differentiated. It is determined that in quarantine restrictions, the regions were developing

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Benovska, Liliya. "Challenges and financial opportunities of the development of territorial communities in the conditions of war." Galician economic journal 86, no. 1 (2024): 25–32. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.025.

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The article analyzes the main trends in the financial capacity of development of territorial communities under the influence of the war with Russia. The dynamics of own revenues of local budgets of territorial communities across the regions of Ukraine were analyzed, taking into account the inflation index, the rate of growth of personal income tax from the financial support of military personnel, local taxes, and interbudgetary transfers. New, war-induced, financial challenges to the development of territorial communities are highlighted, namely: unforeseeable and numerous changes in the legal

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Tymchenko, Olena, Yuliia Sybirianska, Yevheniia Polishchuk, Nataliia Rudyk, and Volodymyr Korotun. "Personal income tax management in Ukraine on the game theory basis." Public and Municipal Finance 7, no. 1 (2018): 41–48. http://dx.doi.org/10.21511/pmf.07(1).2018.05.

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One of the main problems of the fiscal decentralization in Ukraine is the substantiation of the optimal proportion of the personal income tax distribution among the state and different types of local budgets in order to insure the sufficient financial resources for the territorial communities. Since period of the Budget Code adoption, the percentage of the personal income tax paid from salaries to the different levels of budgets has changed three times. However, the methodic of such distribution is not clear. The authors suggest approach of analyzing the logic of the personal income tax distri

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Miszczuk, Magdalena. "Local Government Unit Budgets in Poland, 1999-2023." Barometr Regionalny. Analizy i Prognozy 20, no. 2 (2024): 51–62. https://doi.org/10.56583/br.2737.

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In 1999, additional levels of local government were established in Poland: the county (Polish: powiat) and the voivodship (Polish: województwo). The year 2024 marks the 25th anniversary of this reform. Therefore, the study aims to examine the formation of the Local Government Units finances and to identify the factors influencing them. Budgets of these units in the years 1999–2023 were analyzed. The study reveals that the revenue and expenditure potential of municipalities, including cities with the county rights, is considerably higher than that of counties and voivodships. However, among all

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Osypenko, Svitlana. "MANAGEMENT OF THE FINANCIAL SECURITY SYSTEM OF LOCAL GOVERNMENT BODIES UNDER THE CONDITIONS OF THE STATE OF MARTIAL." Economies' Horizons, no. 2(24) (June 7, 2023): 50–59. http://dx.doi.org/10.31499/2616-5236.2(24).2023.281211.

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The purpose of the article is to determine the features managing the system financial support local self-government bodies under martial law and to find new ways to increase their financial capacity to solve tasks in new realities. The key changes in the norms of budget legislation regarding the management of the system financial support local self-government bodies introduced in the conditions of martial law were determined. It was established that legislative innovations to a certain extent contradict the principles of decentralization, but their adoption made it possible to stabilize the fi

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Storonyanska, Iryna Z., and Liliya Ya Benovska. "Budgetary factors of regional economic growth in the spread of COVID-19 pandemic." Regional Economy, no. 1(103) (2022): 51–61. http://dx.doi.org/10.36818/1562-0905-2022-1-5.

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Domestic regions with different financial and economic development potential and budget revenues face the negative impact of the COVID-19 pandemic in different ways and demonstrate different opportunities for economic growth. The purpose of the study is to examine the impact of budgetary factors on the economic growth of regions in the context of the COVID-19 pandemic. The following methods were used for the study: abstract-logical, comparative analysis, graphical visualization, statistical. The article analyzes the financial stability of local budgets and identifies its dependence on the fina

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Purwanto, Rizki Indrawan, and Ajeng Nuraeni Heryanti. "Capital Expenditure Allocation Analysis Of Local Governments." International Journal of Science, Technology & Management 3, no. 2 (2022): 453–60. http://dx.doi.org/10.46729/ijstm.v3i2.479.

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Because of the resources limitation so resource allocation is a fundamental issue for public sector budgeting especially revenue and expenditure calculation. Regional budget distribution shows local government policies on development funding whereas capital expenditure is concerned with a component of direct expenditure of government budgets that deliver output in the form of fixed asset. This study purposes to determine factors that impress capital expenditure allocation of local governments, are Economic Growth and Regional Revenue (PAD). The population of this study is 35 local governments

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Dekhtyar, Nadiya, Katarina Valaskova, Olga Deyneka, and Nataliya Pihul. "Assessment of the level of local budget financial decentralization: Case of Ukraine." Public and Municipal Finance 9, no. 1 (2020): 34–47. http://dx.doi.org/10.21511/pmf.09(1).2020.04.

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Further improvement of financial relations at the local level and the development of local budgets take place in the context of financial decentralization. This implies strengthening the role of local governments in attracting necessary financial resources to ensure socio-economic development of territories. The purpose of this paper is to identify the impact of decentralization on the state of local budgets and to develop a scientific and methodological approach to assessing the level of financial decentralization of local budgets using the example of Ukraine for 2010–2019. The developed meth

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Lyubovtseva, Elena G., and Irina A. Gordeeva. "ASSESSMENT OF REGIONAL BUDGET REVENUE GENERATION AND WAYS OF ITS GROWTH." Oeconomia et Jus, no. 3 (September 30, 2021): 26–34. http://dx.doi.org/10.47026/2499-9636-2021-3-26-34.

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The reasons for the constant attention to the problems of developing budgets at various levels are well known and understandable, since the budget is the basis of state, regional and local finance, it is the form of formation and spending of the cash fund intended for the financial provision of tasks and functions of state importance and local self-government. The relevance of the topic of the formation of regional budget revenues consists in the fact that such a budget is the main instrument aimed at regulating and stimulating the regional economy. Regional budget revenues are channeled to en

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Karim, M., Syafrul Antoni, and Karlini Oktarina. "ANALYSIS OF CAPITAL EXPENDITURE DETERMINANTS IN DISTRICTS/CITIES IN JAMBI PROVINCE." AKSY Jurnal Ilmu Akuntansi dan Bisnis Syariah) 6, no. 2 (2024): 258–69. http://dx.doi.org/10.15575/aksy.v6i2.36846.

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Regional Expenditures are details of regional income and expenditures within one year. Capital expenditure is one of the most important components of regional expenditures. Through capital expenditure, the budget prepared in the Regional Expenditures can be realized properly and correctly by improving services to the public. In this case, regional governments must be careful when allocating their resources. This research aims to analyze the influence of local revenue, general allocation funds, and special allocation funds on capital expenditure allocation. Capital expenditure plays a very impo

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PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

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The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

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BATAZHOK, S.G. "146-151." Market Relations Development in Ukraine №6(253)2022 167 (October 25, 2022): 152–61. https://doi.org/10.5281/zenodo.7249881.

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Subject of study. Development budgets as a tool for strategic development of territories. The purpose of the study. To reveal the problems and argue the need to improve the mechanism of the formation of sources of development budget income, provided it is preserved as a tool for strategic development of territories. Methodology of work. The article examines the factors that have a negative impact on the formation of the development budget. The reasons for the differentiation of the budgets of territorial communities by the amount of income and the amount of development budget expenditures are

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

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

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Vatamanyuk-Zelinska, Uliana, Iryna Shtunder, and Solomiia Havryliuk. "TRENDS IN THE FORMATION AND EXECUTION OF LOCAL BUDGETS UNDER MARTIAL LAW." INNOVATIVE ECONOMY, no. 4 (2022): 60–67. http://dx.doi.org/10.37332/2309-1533.2022.4.9.

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Purpose. The aim of the article is to study the structure and volumes of the revenue and expenditure parts of local budgets of Ukraine in the pre-war period and during martial law, with the determination of indicators of financial security of local budgets and the substantiation of measures to strengthen them in the future. Methodology of research. In the process of research, methods of general scientific and empirical techniques based on a systemic approach were used. Such methods as: statistical method of data processing, grouping method - to analyse the dynamics of tax and non-tax revenues

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Reiljan, Janno, Aivo Ülper, and Tarmo Puolokainen. "The impact of Demand Factors on the Supply of Local Public Services in Estonian Municipalities." Public Finance and Management 15, no. 1 (2015): 24–46. http://dx.doi.org/10.1177/152397211501500102.

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The goal of this paper is to model and assess the influence of demand-side factors on the supply of mixed local public services in Estonian municipalities. Population size and structure, as well as income levels and employment structures of the residents of the municipalities, are considered the demand-side factors of mixed local public services in this study. The supply of these services are described through different types of budget expenditure per resident or service user, but also through the shares of different expenditure types in total expenditure in Estonian local governments budgets.

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Bakanov, Sergey A., and Alina A. Milyukova. "Moscow City Finances in the 1950s–1980s: Dynamics and Structure of the Local Budget." Izvestia of the Ural federal university. Series 2. Humanities and Arts 25, no. 1 (2023): 271–84. http://dx.doi.org/10.15826/izv2.2023.25.1.018.

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This article studies the changes in the structure and dynamics of the capital’s budget in the late Soviet period (1950s–1980s). The authors refer to materials of the Department of Finance of the Moscow Government kept in the Central State Archives of Moscow, as well as published in the 1950s–1970s collections of documents of the Executive Committee of the Moscow City Council of Deputies, dedicated to the budget estimates of Moscow. On their basis, the authors created an electronic database Moscow Budget in the 1950s–1980s, which was used to make all the calculations necessary for the analysis.

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Arlashkin, I. Y., A. N. Deryugin, and I. N. Filippova. "The Influence of Intergovernmental Fiscal Relations on Regional Economic Growth." Economic Policy 20, no. 1 (2025): 56–83. https://doi.org/10.18288/1994-5124-2025-1-56-83.

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The article examines the impact on regional economic growth from intraregional fiscal decentralization and the structure of regional financial assistance to local public budgets. For this purpose, a panel regression was arrived at using the data from Russia’s regions for 2011–2021 or for 2015– 2021. The resulting calculations demonstrate that the relationship between the degree of decentralization of expenditures and the rate of economic growth is ∩-shaped. While an increase in the decentralization of expenditures can have a positive effect on economic growth, that holds true only for those re

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Chudaieva, Iіa, Olena Sukach, and Lesia Sarana. "MODERN TOOLS FOR MANAGING LOCAL BUDGETS IN THE CONTEXT OF DECENTRALISATION." Baltic Journal of Economic Studies 10, no. 1 (2024): 247–55. http://dx.doi.org/10.30525/2256-0742/2024-10-1-247-255.

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The crisis in Ukraine's economy requires the government to take significant transformation steps. The issue of decentralization of state powers in favor of local self-government as a basis for the transition to a new administrative-territorial system remains relevant. After all, the current assistance from partner countries to rebuild infrastructure and provide social guarantees does not cover the needs of local governments. Today, the budgets of hromadas, which are formed in accordance with the basic principles of the Concept of Reforming Local Self-Government and Territorial Organization of

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Korobtsova, D. V., and L. V. Mishchenko. "Financial and legal bases for the formation of territorial communities capable budgets." Law and Safety 82, no. 3 (2021): 159–65. http://dx.doi.org/10.32631/pb.2021.3.18.

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The formation of UTC budgets requires not only the improvement of the structure of tax revenues, as well as the analysis of revenues, but currently the use of intergovernmental transfers as important additional revenues of UTC budgets in modern research is the subject of discussion. The budgetary and legal relations which are formed at the level of formation of budgets of the united territorial communities are investigated, and the financial and legal bases of formation of capable budgets are defined. Examples of scientific research on various aspects of local finance as factors influenc

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PYSMENNYI, Vitalii. "ENSURING INDEPENDENCE OF LOCAL BUDGETS UNDER CONDITIONS OF FINANCIAL DECENTRALIZATION." Socio-Economic Research Bulletin, no. 1(76) (February 16, 2021): 144–56. http://dx.doi.org/10.33987/vsed.1(76).2021.144-156.

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The article investigates the modern conditions and problems of forming local budget revenues in Ukraine. It is determined that local budgets must function as a well-oiled machine ensuring the equivalence of financial resources and planned allocations under conditions of financial decentralization. Approaches to ensuring budgetary independence are substantiated, outlining the tools necessary for local self-government bodies to ensure their capacity to develop. It is established that increased emphasis on independence of local budgets can become one the levers used for ensuring the local finance

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Savina, L. L., and A. A. Nefedova. "THEORY AND PRACTICE OF TAX REGULATION OF RUSSIAN MUNICIPALITIES (ON THE EXAMPLE OF THE NIZHNY NOVGOROD REGION)." National Association of Scientists 2, no. 29(56) (2020): 50–54. http://dx.doi.org/10.31618/nas.2413-5291.2020.2.56.241.

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Taxes play a huge role in the life of municipalities, as they ensure the profitability of budgets and the possibility of financing social expenditures. Despite the relative independence of the country's local budgets, the composition of tax revenues is regulated at the Federal level by the country's Budget and Tax codes and a number of Federal laws and Regulations. In General, tax revenues of municipalities of the Russian Federation include mandatory payments of legal entities and individuals to the budget,which include: part of the tax on personal income; tax levied by the USNO; part of excis

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Amellya, Shebrina, and Syukriy Abdullah. "Analisis Kinerja Pada Beberapa Kabupaten dan Kota Di Aceh." Jurnal Ilmiah Ekonomi Terpadu (Jimetera) 1, no. 1 (2021): 49. http://dx.doi.org/10.35308/jimetera.v1i1.4325.

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Abstract PAD becomes the basis for consideration for local governments when preparing budgets that will be agreed with the DPRD. Some of the PAD targets have not been achieved, so there is a possibility of a shortage of funds to finance expenditures. When setting PAD targets, local governments inflate the target so that they can budget the same amount of spending. If the income does not reach the target, there will be a cut in spending allocation. Therefore, this research is needed to analyze how the pattern or behavior in the performance of PAD and its components. Poor performance for PAD or

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Darwanis, Darwanis, and Ryanda Saputra. "Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh)." Jurnal Dinamika Akuntansi dan Bisnis 1, no. 2 (2014): 183–99. http://dx.doi.org/10.24815/jdab.v1i2.3628.

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The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expe

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Prasasyaningsih, Xaveria Indri, and Yuliana Pradewi Yanti Rohos. "Analisis Kinerja Keuangan Pemerintah Daerah di Indonesia: Studi Kasus di Lima Kabupaten/Kota." Prosiding Seminar Nasional Forum Manajemen Indonesia - e-ISSN 3026-4499 1 (November 20, 2023): 320–33. http://dx.doi.org/10.47747/snfmi.v1i.1511.

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This study aims to analyze the financial performance of five district/city local governments in Indonesia. This type of research is descriptive quantitative using secondary data in the form of Budget Realization Reports (LRA). The data analysis technique in this study is to use financial ratios including the ratio of the degree of decentralization, the ratio of independence, the ratio of effectiveness of PAD, the ratio of regional financial efficiency, and the ratio of harmony. The results of the study show that in general the ratio of the degree of decentralization obtained by each Regency/Ci

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Natalia, A. Dobrіanska, M. Halytskyi Oleksandr, and P. Lukianchuk Kateryna. "The concept, structure and statistical analysis of the state budget of Ukraine." Economics: time realities 3, no. 61 (2022): 33–39. https://doi.org/10.5281/zenodo.7425740.

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In today's environment, market reforms and their provision in Ukraine require effective management of budget revenues and expenditures. The system of development of approval of the State Budget of Ukraine requires a lot of economic, social and legal knowledge, but, as scientists point out, this is not enough for the effective socio-economic development of the state. The process of approval of revenues and expenditures of the State Budget of Ukraine is complicated by the following political processes: political instability, imbalance in the financial system, and others. The normative legal

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Putri, Farisa Rizky, and Rita Meutia. "The Influence of Fixed Assets and Local Own Revenue on Maintenance Expenditures with Previous Years Budget Balance as Moderation (Study on Aceh Government 2016-2020)." Jurnal Akuntansi dan Keuangan 11, no. 1 (2023): 65. http://dx.doi.org/10.29103/jak.v11i1.9928.

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ABSTRACTThis research aims to evaluate how the Fixed Assets and locally-generated revenue effect to the original income maintenance expenditure with previous year’s budget balance as moderation in Aceh Province on 2016-2020. This research is a descriptive research. It takes the sample with the census method which makes the entire population as a sample in 115 LKPD. The population takes a place in all the cities in the Aceh Province. The time span evaluate all the variable effects including the moderating variables to dependent variables and processes by SPSS version 22. The results show that i

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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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BURKINSKY, B. V., V. F. GORIACHYK, and G. M. MURZANOVSKIY. "THE ADMINISTRATIVE AND TERRITORIAL REFORM IN UKRAINE: ECONOMIC ASPECTS." Economic innovations 21, no. 1(70) (2019): 8–21. http://dx.doi.org/10.31520/ei.2019.21.1(70).8-21.

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Topicality. It is caused by excessive centralization of powers and financial and material resources by the executive authorities, the inability of the territorial communities of the basic level to fulfill their powers, the deterioration of the quality and availability of public services due to the lack of financial and material provision. Aim and tasks. To investigate the economic aspects of administrative-territorial reform in Ukraine, to identify the main problems of financial provision of territorial communities of the baseline level. Research results. The model of budget relations implemen

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