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1

Sutberry, Thomas D. A revenue guide for Washington counties. Municipal Research & Services Center of Washington, 2001.

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2

Sağbaş, İsa. Local government finance in Turkey: Theory and practice of municipal revenus and expenditures, municipal budgeting, central-local fiscal relations. Afyon Kocatepe University, 2003.

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3

Vagin, Vladimir, Milyausha Pinskaya, Nadezhda Gavrilova, and Natal'ya Shapovalova. Taxes of citizens in initiative budgeting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1816637.

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The monograph is devoted to the analysis and evaluation of the productivity of the methodology of initiative budgeting in relation to taxation. The ways of involving citizens in public administration and budget decisions formed in Russian and foreign studies are revealed. It is shown that one of the promising practices of initiative budgeting can be the participation of citizens in decisions on the direction of part of the expenditures of local budgets for co-financing projects of initiative budgeting. It is revealed that additional positive effects arise in the form of increased motivation fo
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4

Department, Fife (Scotland) Finance. Revenue budget. Fife Council, 1998.

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5

Council, Fife (Scotland). Revenue budget. Fife Council, 2001.

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6

Council, Fife (Scotland). Revenue budget. Fife Council, 2000.

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7

Marin, Jean-Marie. Les budgets communaux. Syros, 1995.

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8

Jackson, P. M. Local authority budgets and macroeconomic stability. University of Leicester, 1991.

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9

Vieille, Thierry. Les budgets locaux depuis la décentralisation: Essai. Lacour, 2001.

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10

Kittredge, William P. Budget manual for Georgia local government. University of Georgia, Carl Vinson Institute of Government, 2005.

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11

Yi, Hong-nyŏl. Chibang chŏngbu yesan pʻyŏnsŏng chedo kaesŏn pangan yŏnʼgu: Nongŏchʻon chiyŏk chonghap kaebal chʻujin ŭl wihan chiyŏk pyŏl yesan pʻyŏnsŏng chedo toip kwa kwallyŏn hayŏ. Hanʼguk Nongchʻon Kyŏngje Yŏnʼguwŏn, 1986.

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12

Zaĭchykova, V. V. Mist︠s︡evi finansy Ukraïny ta i︠e︡vropeĭsʹkykh kraïn. NDFI, 2007.

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13

Accotto, Alejandro López. Gestión presupuestaria en los nuevos municipios: La estructura del gasto en San Miguel, José C. Paz y Malvinas Argentinas. Instituto del Conurbano, Universidad Nacional de General Sarmiento, 2000.

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14

Berkenhoff, Hans Albert. Das Haushaltswesen der Gemeinden. 8th ed. Maximilian, 1986.

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15

Réunion (Région). Conseil économique et social régional., ed. Bu dgets communaux: Pour une maîtrise des dépenses de fonctionnement. Conseil économique et social régional, Région Réunion, 1995.

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16

Soedarsono. Pengawasan/pemeriksaan atas tanggungjawab keuangan pemerintah daerah. Karisma Indonesia, 1985.

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17

Revestido, Javier Elcarte. La estructura del presupuesto ordinario de las haciendas locales de Navarra para 1984. Gobierno de Navarra, Departamento de Interior y Administración Local, 1986.

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18

Bhat, Ahalya S. Building budgets from below. United Nations Development Fund For Women, 2003.

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19

Brender, Adi. The effect of fiscal performance on local government election results in Israel: 1989-1998. Research Dept., Bank of Israel, 1999.

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20

Im, Sŏng-il. Chibang yesan chedo ŭi kaesŏn pangan: Sŏnggwa chʻŭkchŏng ŭl wihan tʻuip piyong sanjŏng ŭl chungsim ŭro = Improving the budgeting system of local governments. Hanʾguk Chibang Haengjŏng Yŏnʾguwŏn, 2000.

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21

Garadzha, M. I︠U︡. Monitoring rezulʹtativnosti bi︠u︡dzhetnykh raskhodov: Osnovnye ėtapy vnedrenii︠a︡ na mestnom urovne. Fond "In-t ėkonomiki goroda", 2002.

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22

Sumskai︠a︡, T. V. Ukreplenie bi︠u︡dzhetnogo potent︠s︡iala munit︠s︡ipalʹnykh obrazovaniĭ (na primere Novosibirskoĭ oblasti). Rossiĭskai︠a︡ akademii︠a︡ nauk, Sibirskoe otdelenie, In-t ėkonomiki i organizat︠s︡ii promyshlennogo proizvodstva, 2006.

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23

Sasaki, Katsuki, and Buichirō Kuroda. Chihō kōkyō dantai no zaisei un ei. Gyōsei, 1999.

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24

Michel, Guillemet, Raphalen Philippe, INSEE Bretagne, and Trésorerie générale de Bretagne, eds. Les ressources des communes bretonnes, 1987-1993: Comparaison spatiale. INSEE Bretagne, 1996.

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25

Anggarini, Yunita. Anggaran berbasis kinerja: Penyusunan APBD secara komprehensif. UPP STIM YKPN, 2010.

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26

Jean-Marie, Marin, and Association d'information, formation des élus locaux (France), eds. Le Budget communal: Services publics, fiscalité, taxes locales, dotations globales, comptes, choix budgétaires--. Syros, 1985.

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27

I, Kravchenko V. Finansy mist͡s︡evykh orhaniv vlady Ukraïny: Monohrafii͡a︡. Nat͡s︡ionalʹnyĭ in-t stratehichnykh doslidzhenʹ, 1996.

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28

1973-, Yuwono Sony, ed. Memahami APBD dan permasalahannya: Panduan pengelolaan keuangan daerah. Bayumedia, 2008.

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29

Office, World Bank Indonesia. Kinerja pelayanan publik dan tantangan pembangunan di bumi Haluoleo: Analisis keuangan publik Provinsi Sulawesi Tenggara, 2012. Kantor Bank Dunia Jakarta, 2012.

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30

National Seminar on Fiscal Decentralization in Lithuania (1996 Vilnius, Lithuania). National seminar on fiscal decentralization in Lithuania (FDI-CEE), April 30-May 1, 1996, Vilnius. Lithuanian Information Institute, 1996.

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31

Rwanda. Ministère de l'administration locale et des affaires sociales., ed. Manuel de gestion financière et procédures de comptabilité pour les administrations locales. République rwandaise, Ministère de l'administration locale rt des affaires sociales, 2002.

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32

Bui︠a︡nkina, A. N. Organizat︠s︡ionno-pravovoe obespechenie bi︠u︡dzhetnogo kontroli︠a︡ na urovne subʺekta Rossiĭskoĭ Federat︠s︡ii: Monografii︠a︡. Alʹtair, 2009.

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33

Cho, Ki-hyŏn. Chibang chachʻi tanchʻe ŭi kwalli kigŭm ŭi kaesŏn pangan. Hanʾguk Chibang Haengjŏng Yŏnʾguwŏn, 1997.

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34

Tùng, Nguyẽ̂n Đình. Cơ ché̂ mới và ché̂ độ quản lý ngân sách xã. Thó̂ng kê, 1993.

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35

Yi, Hyo. Chibang chachʻi tanchʻe ŭi chagŭm unyong kaesŏn pangan. Hanʾguk Chibang Haengjŏng Yŏnʾguwŏn, 1998.

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36

I, Sergeev L., ed. Bi︠u︡dzhetnai︠a︡ pi︠a︡tiletka rossiĭskogo ėksklava, 2001-2005 gg. Izd-vo "IP Mishutkina I.V.", 2005.

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37

Universitas Gadjah Mada. Pusat Studi Ekonomi dan Kebijakan Publik. Penyusunan analisis standar belanja: Pengalaman praktis di pemerintah daerah. PSEKP UGM, 2009.

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38

Kaasalainen, Silvo. Budjetointi kunnan taloussuunnittelussa. Tampereen yliopisto, Kunnallistieteiden laitos, 1987.

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39

Brémond, Christine. Guide des finances locales: La gestion des communes de moins de 10,000 habitants. Syros/Alternatives, 1989.

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40

Lavrov, A. M., та V. Klimanov. Optimizat︠s︡ii︠a︡ raskhodov regionalʹnykh bi︠u︡dzhetov. Ėditorial URSS, 2002.

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41

Kānpokkhrō̜ng, Thailand Krom, ред. Rūpbǣp læ rabop ngoppramān rāičhāi khō̜ng ʻongkō̜n pokkhrō̜ng sūan thō̜ngthin. Krom Kānpokkhrō̜ng, Krasūang Mahātthai, 1999.

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42

1945-, Rabin Jack, Hildreth W. Bartley 1949-, and Miller Gerald, eds. Budgeting: Formulation and execution. Carl Vinson Institute of Government, University of Georgia, 1996.

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43

Rabin, Jack. Public budgeting laboratory: Data sourcebook. 2nd ed. Carl Vinson Institute of Government, University of Georgia, 1987.

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44

Katsina State (Nigeria). Directorate of Budget and Economic Planning. Local government areas: Rolling plan, 1994-1996. The Directorate, 1993.

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45

In-uk, Ch'oe. Chibang chach'i tanch'e, ton i saego itta: Taehan Min'guk risŭk'ŭ : Chibang chaejŏng p'yŏn. Sallim Ch'ulp'ansa, 2012.

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46

Yiqian, Yang, and Ma Yue, eds. Di fang zhi li, cai zheng he gong gong yu suan. Xibei da xue chu ban she, 2009.

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47

Seal, W. B. The Impact of Local Government Modernisation Policies on Local Budgeting-CIMA Research Report: The impact of third way modernisation on local government budgeting. Elsevier, 2008.

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48

Gabriel, Casado Ollero, Editorial Aranzadi, and Spain, eds. Aranzadi-hacienda local. Aranzadi, 1993.

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49

Zami︠a︡tina, M. F. Ot︠s︡enka prozrachnosti i obshchestvennogo uchastii︠a︡ v bi︠u︡dzhetnom prot︠s︡esse: Analiticheskiĭ doklad. Strategii︠a︡, 2002.

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50

Baynes, Peter A. Diversifying local revenues: User fees and benefit assessments. New York State Conference of Mayors, 1988.

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