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Journal articles on the topic 'Management of budget expenditures'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

SOKOLOVSKA, Alla. "Implementation of the concept of tax expenditures in Ukraine: problems and ways to solve them." Fìnansi Ukraïni 2022, no. 7 (2022): 32–56. http://dx.doi.org/10.33763/finukr2022.07.032.

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

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2

Thi, Thuy Ha Hoang. "Current Situation of Local Budget Management of the Province: Case of Hai Duong, Vietnam." International Journal of Case Studies (ISSN Online 2305-509X) 09, no. 03 (2021): 75–85. https://doi.org/10.5281/zenodo.4902843.

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The paper summarizes studies on budget expenditure management, thereby analyzing the situation of local budget revenue and expenditure management in Hai Duong Province, Vietnam. The situation of provincial budget revenues and expenditures is still inadequate, since then the author has proposed recommended solutions to improve the efficiency of local budget management in Hai Duong Province, Vietnam.

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MALYNIAK, Bohdan. "BUDGET EXPENDITURES: EVOLUTION OF CONCEPTUAL UNDERSTANDING, THEORETICAL AND PRAGMATIC JUSTIFICATION OF ESSENCE." WORLD OF FINANCE, no. 4(81) (2025): 36–49. https://doi.org/10.35774/sf2024.04.036.

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Introduction. The scientific interpretation of the essence of budget expenditures is fundamental to forming a methodology for understanding this economic phenomenon and deepening its theoretical conceptualization. Advancing the theory of budget expenditures will also positively impact budget management practices, optimizing resource allocation and enhancing expenditure efficiency. The purpose of the article is to generalize, to systematize scientific views on the nature of budget expenditures, to substantiate the author's position regarding the interpretation of the concept of “budget expendit

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4

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

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

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Romaikin, Pavel Denisovich. "Features, capabilities, and limitations of the methods for managing budget expenditures on social assistance to the population." Теоретическая и прикладная экономика, no. 2 (February 2025): 1–12. https://doi.org/10.25136/2409-8647.2025.2.74249.

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Improving the management of public and municipal finances in the field of social protection system functioning is a relevant task given the ongoing issues of poverty and economic inequality both in Russia and worldwide. One of the main components of the modern social protection system is social assistance aimed at the low-income population. The article discusses the management of budget expenditures on social assistance to the population, conducted within the framework of three main types of instruments: categorical, targeted, and conditional social transfers. Particular attention is given to

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Chugunov, Igor, Iryna Liubchak, Andriy Vatulov, Mykhailo Titarchuk, Valeriy Chugunov, and Svitlana Zaychuk. "State budget expenditures under martial law: Case of Ukraine." Public and Municipal Finance 14, no. 2 (2025): 52–63. https://doi.org/10.21511/pmf.14(2).2025.06.

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The direction of the state budget to defense and the military-industrial complex under martial law imposes more stringent requirements on the system of formation and execution of state budget expenditures. The study aims to determine the efficiency of the distribution of state budget expenditures and their impact on the country’s macroeconomic stability under martial law. To evaluate the implications of martial law on the expenditure component of Ukraine’s state budget, a correlation regression analysis was employed to investigate the relationship between the budget deficit and the levels of t

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Demidova, S. E. "Smart budget consolidation." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 2 (2023): 24–33. http://dx.doi.org/10.18323/2221-5689-2023-2-24-33.

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Budget consolidation aims at the correction of budget imbalances and the reduction of national debt. There are approaches to defining budget consolidation through the primary budget deficit reduction and through the improvement of the ratio of the adjusted primary balance to potential gross domestic product. As a rule, the focus of budget consolidation measures is associated with the budget expenditure austerity or revenue growth promotion. The study of the International Monetary Fund and the budget consolidation programs of selected OECD countries identified tools and activities that can be c

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8

Doddy Setiawan and Farah Rizkiah. "Political Budget Cycles In Municipalities: Evidence From Indonesia." International Journal of Business and Society 18, no. 3 (2017): 533–46. http://dx.doi.org/10.33736/ijbs.3144.2017.

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This study aims to examine the presence of politically induced and electorally motivated economic policy in local government budget. Further, the study examine the presence of pre-electoral manipulation through the behavior of budget balance, total expenditures, investment expenditures, and other administrative expenditures including donations, social assistance, and financial assistance expenditure during election year. Samples of the study consists of 451 district municipalities in Indonesia which held direct local elections over the period 2010-2014. The result of the study shows an opportu

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Shaporenko, Olena. "Budget expenditure management in conditions of decentralization on the example of Ukraine." Technology audit and production reserves 3, no. 4(59) (2021): 41–45. http://dx.doi.org/10.15587/2706-5448.2021.235630.

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The object of this research is budget expenditures. The limited financial resources are typical for most countries of the world, therefore, it is important to find and improve the ways of forming and implementing the budgetary policy of the state at every stage of the budgetary process. The budget of any country reflects important economic and social aspects of the life of society as a whole and each person individually. Of course, the budget is a powerful regulator of the main economic processes. One of the most problematic areas is ineffective and inefficient use of budget expenditures. Ther

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Olena, Shaporenko. "Budget expenditure management in conditions of decentralization on the example of Ukraine." Technology audit and production reserves 3, no. 4(59) (2021): 41–45. https://doi.org/10.15587/2706-5448.2021.235630.

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<em>The object of this research is budget expenditures. The limited financial resources are typical for most countries of the world, therefore, it is important to find and improve the ways of forming and implementing the budgetary policy of the state at every stage of the budgetary process. The budget of any country reflects important economic and social aspects of the life of society as a whole and each person individually. Of course, the budget is a powerful regulator of the main economic processes. One of the most problematic areas is ineffective and inefficient use of budget expenditures.

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11

Herawati, Syamsurijal Tan, Sri Rahayu, and Syahmardi Yacob. "THE EFFECT OF FINANCIAL AND NON-FINANCIAL PERFORMANCE ON REGIONAL COMPETITIVENESS OF BUNGO DISTRICT WITH CAPITAL EXPENDITURE AND BUDGET GOVERNANCE AS INTERVENING." International Journal of Social Science 1, no. 4 (2021): 347–54. http://dx.doi.org/10.53625/ijss.v1i4.713.

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This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had

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Kuzheliev, Mykhailo, Ihor Rekunenko, Alina Nechyporenko, and Guram Nemsadze. "Discretionary budget expenditure in the system of state regulation of the country’s socioeconomic development." Public and Municipal Finance 7, no. 4 (2019): 8–18. http://dx.doi.org/10.21511/pmf.07(4).2018.02.

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The paper investigates discretionary budget expenditure and determines its role in the system of regulation of country’s socio-economic development. In a very difficult political and socio-economic situation, Ukraine faces an urgent need to finda balance between the amount of functions performed by the state and the level of their financial support. The analysis of the State Budget of Ukraine expenditure according to the functional classification in 2014–2017 has been carried out. In particular, the discretionary budget expenditures (on state functions, economic activity, defense budget expend

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Gutiérrez Ponce, Herenia, Julián Chamizo González, and Elisa Isabel Cano Montero. "Transparencia y gestión presupuestaria en los ayuntamientos españoles." Revista del CLAD Reforma y Democracia, no. 72 (January 1, 2018): 195–232. http://dx.doi.org/10.69733/clad.ryd.n72.a169.

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Abstract This article aims to study the economic management of Spanish municipalities through the information of their budgets. The relevant expenditures items related to transparency and funding were identified in quest of sustainable and transparent quantitative indicators. The budget management of several public services is analyzed to disclose transparency. The analysis is based on published databases of the Ministry of Public Finance. As a conclusion transparency and tax-rate can be explained through specific items in the expenditure budget, providing a sound basis for stakeholder to make

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TSYGANOVA, Nadiia, and Tetiana ZHYBER. "Data-driven conceptual approach to investment project budgeting for sustainable development of Ukraine." Fìnansi Ukraïni 2023, no. 3 (2023): 27–43. http://dx.doi.org/10.33763/finukr2023.03.027.

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This article presents a concept for decision-making on budgeting investment projects using public funds. The proposed approach is to embed data-driven budgeting into a system of anticipatory government management based on the results of fund managers. Through data and analytics, local authorities can better allocate resources and determine the priority of investments that improve community performance. Problem Statement. Data-driven budgeting of fund managers, in the network of which investment projects are carried out, is necessary to eliminate the systematic underperformance of capital expen

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15

Frumina, S. V. "Principles of tax expenditure management." Siberian Financial School, no. 2 (August 22, 2023): 32–36. http://dx.doi.org/10.34020/1993-4386-2023-2-32-36.

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The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the cla

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Vasylevska, Halyna, Kateryna Pozdieieva, Oksana Ivashchenko, Olena Shapoval, and Oleksii Kurtsev. "Budgetary fund management in resource-constrained environments: financing strategies." Multidisciplinary Science Journal 6 (May 7, 2024): 2024ss0727. http://dx.doi.org/10.31893/multiscience.2024ss0727.

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In the process of European integration, it is necessary to implement economic reforms to ensure effective management of state finances. Changes in budgetary relations and the allocation of budget monetary resources are observed in connection with the process of decentralisation and transformation processes in the budgetary system. The aim of this article is to establish the significance of financing budget managers, even under resource constraints. The study focuses on the process of financing budget managers. The research methods employed include analysis, systemic-structural, comparative-leg

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17

Samoshkina, Olga. "Effectiveness of budget expenditures in context budgetary regulation of public development." University Economic Bulletin, no. 48 (March 30, 2021): 225–31. http://dx.doi.org/10.31470/2306-546x-2021-48-225-231.

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Relevance of the research topic. Modern public financial management systems need to increase the level of effectiveness of the use of budget funds in addressing the strategic priorities of the country's development in various spheres of public relations. The issues of assessing the efficiency and effectiveness of the formation and use of budget expenditures in the development and implementation of budget policy, the integration of the assessment of budget effectiveness in the budget process are becoming important. Formulation of the problem. Given the need to implement an effective budget poli

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18

IEFYMENKO, Tetiana, Yurij IVANOV, and Oleksii NAIDENKO. "Justification of the expenditure of using the concept of tax expenditure in the preferential policy." Fìnansi Ukraïni 2021, no. 8 (2021): 7–23. http://dx.doi.org/10.33763/finukr2021.08.007.

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The article theoretically substantiates the feasibility of implementing the concept of tax expenditures in Ukraine. It is proved that one of the problems of the economy is an unreasonable approach to the application of tax benefits, which leads to a significant budget deficit in Ukraine. The losses of EU budgets by the method of lost budget revenues are analyzed. The historical experience of realization of the concept of tax expenses is generalized. The requirements are highlighted and the main approaches to the basic structure of taxes are described. The foreign experience of determining the

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19

Rukina, S. N., K. A. Gerasimova, A. S. Takmazyan, and K. N. Samoylova. "Budgetary instruments of public finance management." Vestnik Universiteta, no. 10 (November 27, 2022): 205–14. http://dx.doi.org/10.26425/1816-4277-2022-10-205-214.

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In the context of global changes, Russia faces the challenges of not only countering the economic sanctions of the West, but also fulfilling its obligations to implement the Sustainable Development Goals, legislated in 2018. The purpose of the study is to critically examine the content of budget instruments, and their role in modern conditions, problems of functioning and areas of improvement. The key instrument of state financial policy is the federal budget, the resource capabilities of which make it possible to finance national projects, measures to implement the Messages of the President o

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20

Kireeva, A. V. "Goal-Setting in Budget Expenditure Reviews: A Comparative Analysis of Russian and Foreign Practice." Theoretical and Applied Law, no. 4 (January 2, 2025): 102–12. https://doi.org/10.22394/3034-2813-2024-4-102-112.

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The purpose of the study is to analyze Russian and foreign goal-setting practices when choosing types of expenses and problems that will later be considered in the framework of budget expenditure reviews. The author used methods of comparative legal, logical and systemic analysis. The study showed that goal setting has a major impact on the process of selecting issues when budget expenditure reviews are preparing, on their structure and subsequent use: at the same time, there is a competition between the goals of saving and increasing the efficiency of budget expenditure. The goals of saving b

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Samoshkina, Olga. "Program targeted management of budgetary resources in the mechanism of public development." University Economic Bulletin, no. 43 (November 20, 2019): 184–96. http://dx.doi.org/10.31470/2306-546x-2019-43-184-196.

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Relevance of the research topic. The development of public relations requires an increase in the effectiveness of budgetary resource management in solving the priority tasks of the country's socio-economic development and obtaining the maximum socially beneficial effect from the use of budgetary funds. Issues of strategic program targeted management of budgetary resources in the mechanism of social development, evaluation of the effectiveness of budgetary expenditures, the introduction of medium-term budget planning are becoming of current importance. Formulation of the problem. The issue of e

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22

Lee, Tanya M., and Elizabeth Plummer. "Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures." Journal of Management Accounting Research 19, no. 1 (2007): 137–67. http://dx.doi.org/10.2308/jmar.2007.19.1.137.

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This paper examines the degree to which government administrators incorporate prior year spending variances into current year budgets. Government administrators have incentives to increase their budgets, and constraints on government spending are weaker than those found in the private sector. Therefore, we expect budget increases associated with prior year government overspending (actual exceeds budget) to be larger than decreases associated with underspending of the same amount. This differential response is called ratcheting. We examine budgets for 1,034 Texas school districts (1995 through

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Mokhnatkina, L. B. "Regional Inequality in the Federal Budget Execution in Russian Regions." Economy of Regions 19, no. 1 (2023): 274–88. http://dx.doi.org/10.17059/ekon.reg.2023-1-21.

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Federal budget expenditures in regions are not reduced to intergovernmental fiscal transfers to the budgets of the constituent entities of the Russian Federation. A significant part of the federal budget is spent directly in regions to support the expenditure commitments of the Russian Federation. The study aims to describe inter-territorial redistribution of financial resources and assess the contribution of the federal budget to regional per capita consumption by analysing data on 76 Russian constituent entities for 2016-2019. The article ranks regions according to the indicators of the fede

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Drepin, A. V. "The Priorities for Increasing the Efficiency of the Local Budgets’ Formation." Business Inform 2, no. 517 (2021): 256–65. http://dx.doi.org/10.32983/2222-4459-2021-2-256-265.

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The article is aimed at substantiating the basic principles of the formation of local budgets for the medium term in the context of improving the efficiency of budget policy. An analysis of socio-demographic and economic indicators of territorial communities is carried out, determining that their consolidation has a positive effect on the optimization of the local budget expenditures. The efficiency of expenditures of local budgets of Central and Eastern Europe was evaluated on the basis of Musgrave criteria and the aggregated indicator of quality of public goods and services. The empirical an

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M. Yusuf, Hamdi Abdul Karim, and Dasril. "OPTIMISING THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS IN PUBLIC PRIMARY SCHOOLS." ICMIE Proceedings 1 (June 13, 2025): 119–25. https://doi.org/10.30983/2ye6fe06.

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The purpose of this study was to obtain an overview of how to optimize the management of the School Operational Assistance Fund (BOS) as one of the education budgets in public primary schools to achieve competitive advantage in public primary schools. This research uses a qualitative approach with a descriptive type, and the focus of the research is to evaluate how to optimize the revenue and expenditure of the education budget in public primary schools to achieve the competitive advantage of public primary schools. This research was conducted at public primary schools in Mandiangin Koto Selay

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M. Yusuf, Hamdi Abdul Karim, and Dasril. "OPTIMISING THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS IN PUBLIC PRIMARY SCHOOLS." ICMIE Proceedings 1 (June 13, 2025): 119–25. https://doi.org/10.30983/icmie.v1i.39.

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The purpose of this study was to obtain an overview of how to optimize the management of the School Operational Assistance Fund (BOS) as one of the education budgets in public primary schools to achieve competitive advantage in public primary schools. This research uses a qualitative approach with a descriptive type, and the focus of the research is to evaluate how to optimize the revenue and expenditure of the education budget in public primary schools to achieve the competitive advantage of public primary schools. This research was conducted at public primary schools in Mandiangin Koto Selay

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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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СЕМЕНОВА, Валентина, та Єлизавета ТРОПІНІНА. "УПРАВЛІННЯ ФОНДАМИ ДЕРЖАВНОГО БЮДЖЕТУ ТА МІСЦЕВИХ БЮДЖЕТІВ В УКРАЇНІ". Herald of Khmelnytskyi National University. Economic sciences 334, № 5 (2024): 325–30. https://doi.org/10.31891/2307-5740-2024-334-48.

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The article examines the problems of managing the funds of the State budget and local budgets in Ukraine, since the effective management of budget funds becomes a key factor for ensuring the financial stability of the state and regions. The purpose of the study is a comprehensive analysis of the current state of management of funds of the State Budget and local budgets of Ukraine, identification of key problems and development of recommendations for improving the system of management of budget funds. The system of managing the funds of the State budget and local budgets in Ukraine was consider

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Jaelani, Aan. "PUBLIC EXPENDITURE MANAGEMENT IN INDONESIA:." HUNAFA: Jurnal Studia Islamika 15, no. 2 (2018): 189–224. http://dx.doi.org/10.24239/jsi.v15i2.527.189-224.

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This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy,

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RADIONOV, Yurii. "THE STATE’S FINANCIAL RESOURCES MANAGEMENT UNDER MARTIAL LAW." Economy of Ukraine 2023, no. 1 (2023): 20–43. http://dx.doi.org/10.15407/economyukr.2023.01.020.

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The legislative, normative legal acts adopted during martial law, which regulate the filling of budgets and using financial resources, are analyzed. It is established that in September 2022, compared to March, the deficit of the consolidated and state budgets increased several times. The analysis of the sources and structure of revenues and directions of state and local budgets spending for the nine months of 2022 by areas, including the study of budget programs, showed that most of the state budget expenditures were made on the country's defense, social security of the population, performing

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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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Wulandari, Ratna, and Lidya Primta Surbakti. "Analisis Kinerja Anggaran Belanja Pada PTN BLU X Tahun Anggaran 2021-2023." Akbis: Media Riset Akuntansi dan Bisnis 8, no. 2 (2024): 66. http://dx.doi.org/10.35308/akbis.v8i2.10041.

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In managing the budget, it is crucial to conduct budget performance measurement or analysis, which involves assessing and measuring the implementation or realization of the budget. This study presents an original analysis of PTN X, a State University with BLU (Public Service Agency) status under the Ministry of Education, Culture, Research, and Technology. The BLU status provides flexibility in budget management. Therefore, the purpose of this research is to analyze the budget performance of PTN X as a basis for evaluation to improve quality. In this study, the authors use a descriptive quanti

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MALYNIAK, Bohdan, and Ivan PIDLISNY. "EFFICIENCY OF LOCAL BUDGET EXPENDITURES: CONTROL MECHANISM IN SCOTLAND AND LESSONS FOR UKRAINE." WORLD OF FINANCE, no. 3(56) (2018): 41–57. http://dx.doi.org/10.35774/sf2018.03.041.

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Introduction. The system, wich is designed to ensure the rational use of budget funds, functions in Ukraine imperfectly. It is important to scan the experience of foreign countries and introduce the best experience in domestic practice. Purpose is to formulate the scientific approaches to integrated assessment of the efficiency of local budget expenditures, considering foreign experience. Results. The mechanism for ensuring the efficient use of budgetary funds in Scotland is built in the modern period of history, considering current challenges, opportunities for implementation and the results

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Nguyen, Thi Oanh, Tran My Hanh Phung, and Le Van Pham. "Management of Regular State Budget Expenditures in Thai Nguyen Province, Vietnam." European Journal of Development Studies 4, no. 3 (2024): 46–51. http://dx.doi.org/10.24018/ejdevelop.2024.4.3.362.

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This article analyzes the current state of state budget expenditure management in Dai Tu district, Thai Nguyen province, in the period 2020–2022. The results show that state budget management activities have contributed significantly to helping the district achieve major changes during this period. In the period 2020–2022, Dai Tu district will manage regular budget expenditures locally in accordance with the provisions of law, regulations, and guiding documents of the Ministry of Finance and superior financial agencies. The economy maintains stable growth; people’s lives are always guaranteed.

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RADIONOV, Yurii. "PUBLIC FINANCE IN ENSURING STABILITY OF THE COUNTRY’S FINANCIAL SYSTEM." Economy of Ukraine 2022, no. 9 (2022): 77–98. http://dx.doi.org/10.15407/economyukr.2022.09.077.

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The structure of public finance in modern conditions is revealed. The dynamics of revenues and expenditures of both the consolidated and the State Budget of Ukraine in 2011–2021, as well as for five months of 2022, is studied. It is established that during the last decades, the budgets were executed with a significant deficit. With the beginning of the Russian Federation’s full-scale invasion of Ukraine, the problems of budget execution intensified. Since significant number of enterprises ceased their activities, serious problems with filling the budget and its execution in terms of expenditur

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Raskin, D. I., and A. A. Solnyshkin. "Expenditures on Pensions and Benefits in State Budget of Russian Empire in 19th to Early 20th Century." Nauchnyi dialog 12, no. 7 (2023): 450–66. http://dx.doi.org/10.24224/2227-1295-2023-12-7-450-466.

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The article deals with the issue of the place of expenditures for the payment of pensions and benefits in the structure of public expenditures of the Russian Empire. It is shown that the amount of expenditures on pensions in absolute terms constantly increased (from 1741 to 1913 by more than 13 times). Since the amount of pensions paid, determined by the Pension statute of 1827, remained unchanged until 1917, this growth was determined by a constant increase in the number of pension recipients. This increase was due to an increase in the number of civil servants. At the same time, the share of

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Pirogova, T., and N. Kolyada. "The Efficiency of Municipal Expenditure and Quality of Work of Local Authorities in the Context of the Interests of Civil Society." Living Standards of the Population in the Regions of Russia 14, no. 4 (2018): 32–41. http://dx.doi.org/10.19181/1999-9836-2018-10037.

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The Object of the Study. Budget policy of the municipality.The Subject of the Study. Assessment of the effectiveness of local budget expenditures, the activities of local authorities and society as participants in the budget process and budget policy.The Purpose of the Study. Carrying out the analysis and giving an assessment of efficiency of municipal expenses and activity of local governments of the city district. Determining the priorities of budget policy in the interests of civil society in order to improve the quality of life of the population.The Main Provisions of the Article. The arti

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Griffiths, Ulla K., Jennifer Asman, Alex Adjagba, Marina Yo, James O. Oguta, and Chloe Cho. "Budget line items for immunization in 33 African countries." Health Policy and Planning 35, no. 7 (2020): 753–64. http://dx.doi.org/10.1093/heapol/czaa040.

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Abstract When seeking to ensure financial sustainability of a health programme, existence of a line item in the Ministry of Health (MOH) budget is often seen as an essential, first step. We used immunization as a reference point for cross-country comparison of budgeting methods in Sub-Saharan African countries. Study objectives were to (1) verify the number and types of budget line items for immunization services, (2) compare budget execution with budgeted amounts and (3) compare values with annual immunization expenditures reported to WHO and UNICEF. MOH budgets for 2016 and/or 2017 were obta

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Romenska, Kateryna, Viktoriia Datsenko, Valentyna Samoday, Yurii Puhach, and Oksana Dudchyk. "Management of budget flows under martial law." Public and Municipal Finance 13, no. 1 (2024): 55–69. http://dx.doi.org/10.21511/pmf.13(1).2024.05.

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Managing budget flows under martial law is important to ensure the security and financial stability of the state, helping to mobilize the necessary resources and concentrate them on financing key needs. This paper aims to identify and outline possible measures to balance the movement of budget flows in order to harmonize them with the goals of state policy in the field of national security. The movement of budget flows of income and expenses was assessed, and trends and changes were identified using economic and statistical methods. The assessment results confirmed the need for reasonable plan

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Циклаури, В. Ю., И. В. Бабенко, and Е. В. Тинькова. "IMPROVING THE EFFICIENCY OF MUNICIPAL EXPENDITURE MANAGEMENT." Вестник Академии права и управления, no. 2(77) (May 3, 2024): 185–92. http://dx.doi.org/10.47629/2074-9201_2024_2_185_192.

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Статья направлена на исследование критериев эффективности расходов бюджета муниципального образования. С этой целью в статье исследованы научно-методические подходы оптимизации расходной части бюджета, выявлены основные критерии эффективности использования бюджетных ресурсов, установлено, что в качестве критериев эффективности бюджетных расходов также необходимо использовать показатели социальнодемографического развития территории. Эмпирический анализ расходов бюджета муниципального образования показал, что рост бюджетных расходов на одного жителя обеспечивает рост индекса человеческого развит

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Abdi Hidayat, Salis Ariza, Abdul Hadi Sirait, and Suwito. "Refocusing on Reallocation of Regional Shopping During the Pandemic Covid-19 in the Government of North Maluku Province." Jurnal Economic Resource 5, no. 1 (2022): 70–81. http://dx.doi.org/10.57178/jer.v5i1.247.

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Refocusing and Reallocating Regional Expenditures During the COVID-19 Pandemic in the North Maluku Provincial Government. This study aims to describe the management of refocusing activities and reallocation of the regional budget of the North Maluku Provincial Government for Fiscal Year 2020. The research method used is descriptive qualitative research with a case study approach. The North Maluku Provincial Government rationalized the regional expenditure budget to obtain funds for handling COVID-19 in the form of refocusing regional spending on 17 SKPDs amounting to Rp. However, the expenditu

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Alandarov, R. A. "Quality Assessment of Financial Management of Budget Investment in Russia." Economics, taxes & law 11, no. 6 (2018): 69–79. http://dx.doi.org/10.26794/1999-849x-2018-11-6-69-79.

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The subject of the research is the assessment of the quality of financial management of budget investment in Russia. The purpose of the research was to analyze the current legal framework for assessing the quality of financial management of budget investment expenditures and make proposals concerning its development. Based on the comparative analysis of the key methodologies for assessing the quality of financial management of budget investment, it has been concluded that it is necessary to clarify the conceptual framework, expand the system of indicators for assessing the quality of financial

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Balynin, Igor Viktorovich, Tat'yana Borisovna Terehova, and Madina Azhmambetovna Azhmuratova. "Vectors of management of revenues and expenditures of regional budgets in 2025." Теоретическая и прикладная экономика, no. 2 (February 2025): 52–70. https://doi.org/10.25136/2409-8647.2025.2.74751.

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The subject of the study is the expenditures and revenues of regional budgets in the Russian Federation. The authors conducted a study of issues related to the management of expenditures and revenues of regional budgets at the beginning of 2025. At the same time, within the framework of the disclosure of the stated topic, an emphasis is placed on regional disproportions in their growth rates. Particular attention is focused on issues related to potential areas for increasing the transparency of regional budget management in modern socio-economic conditions, which are distinguished by both posi

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Ningsih, Eka Amiati, Abd Ghafur, and Norhayati Norhayati. "Analysis of Village Revenue and Expenditure Budget Management." Jurnal Ilmiah Manajemen Kesatuan 12, no. 2 (2024): 427–36. http://dx.doi.org/10.37641/jimkes.v12i2.2497.

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The era of globalization, development phenomena are described in increasingly complex problems. The management of Village Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Desa/ABDes) in Jurang Jero Village, Gading District, Probolinggo Regency has been implemented in accordance with the budget management mechanism, from the preparation stage, assessment stage, alternative activity planning stage (planning), action plan formulation stage, activity implementation stage (implementation), Evaluation stage and termination stage. And there are also factors that hamper Village APBDes M

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MALYNIAK, Bohdan. "THE FUNCTIONS OF PUBLIC EXPENDITURES IN PUBLIC MANAGEMENT, ECONOMIC AND SOCIAL SYSTEMS OF A COUNTRY." WORLD OF FINANCE, no. 2(67) (2021): 35–50. http://dx.doi.org/10.35774/sf2021.02.035.

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Introduction. The functions of public expenditures reveal their intended purpose in the regulation of various processes and explain their role in the attainment of specific goals. Scientific literature provides extensive insights into definitions of budget functions in market democracies, but the functional purpose of public expenditures is covered only fragmentarily. The purpose of the article is to present a scientific substantiation for the system of public expenditure functions in the market democracies. Results. Based on the analysis of public expenditure functions, we believe that it wou

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Molotok, Ihor. "Does Fiscal Decentralization Influence on Management Efficiency of Country Innovative Development?" Marketing and Management of Innovations, no. 1 (2020): 54–62. http://dx.doi.org/10.21272/mmi.2020.1-04.

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

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Qiao, Yuhua. "Voter initiatives and their impact on states budget balance." Journal of Public Budgeting, Accounting & Financial Management 27, no. 1 (2015): 1–36. http://dx.doi.org/10.1108/jpbafm-27-01-2015-b001.

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AbstractThis paper examines how voters' initiatives used in 24 states affect state budget balance. The author first uses a qualitative approach to investigate the extent to which ballot initiatives are used and identifies the initiatives that have had significant impacts on state revenues and expenditures. The review shows that the impact of initiatives differs from a state to state. The heavy initiative user states have experienced substantial impact on their budgets. Second, as their impact on state budget is particularly significant during economic downturn, a linear regression analysis is

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Lu, Yaotai. "Public Financial Information Management for Benefits Maximization." International Journal of Organizational and Collective Intelligence 6, no. 3 (2016): 50–74. http://dx.doi.org/10.4018/ijoci.2016070104.

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Information management is an essential part in the public budgetary process. This paper analyzes the theoretical basis, tools, and consequences of information management throughout a budget cycle. Budgeters and decision makers need necessary financial data related to all types of revenues and expenditures, economic conditions, and agency needs, among other factors. From an organization theory perspective, budget agencies face a great number of uncertainties and constraints throughout each phase of a budget cycle. Using appropriate budgeting techniques and approaches, they collect, analyze, and

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Salimbayeva, Sh. "Analysis of budget expenditures of the Republic of Kazakhstan." Siberian Financial School, no. 3 (October 22, 2024): 81–91. http://dx.doi.org/10.34020/1993-4386-2024-3-81-91.

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This article provides a comprehensive analysis of the structure of the budget system and expenditures of the Republic of Kazakhstan (ROK), which are characterized by complexity and multilevel and reflect the amount of financial resources and the size of budget constraints at the levels of the budget system. The main focus is on the republican budget, which generates the country's revenues and finances national expenditures directed to such areas as defense, national security, foreign policy, as well as projects and assistance programs. The functioning of the budget system is regulated by regul

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Baxodir, ILKHOMOV. "Issues of Implementing the Program-Based Budgeting System for Effective Management of State Budget Funds in Uzbekistan." International Journal of Social Science and Human Research 07, no. 08 (2024): 6325–30. https://doi.org/10.5281/zenodo.13709640.

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The implementation of the Program-Based Budgeting (PBB) system in Uzbekistan aims to enhance the efficiency and transparency of state budget expenditures. This article discusses the key concepts and stages of PBB implementation, such as planning, execution, monitoring, and evaluation. It highlights the role of PBB in ensuring targeted expenditure of state funds, increasing transparency, and strengthening accountability. Proposals for improving strategic planning, public involvement, and transparency of the budget process in Uzbekistan are presented.

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