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Journal articles on the topic 'Revenues of the government budget'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

KubĂˇs, Jozef, Zuzana Ĺ tofkovĂˇ, and JĂˇn MiĹˇĂk. "THE IMPACT OF FISCAL DECENTRALIZATION ON PUBLIC ADMINISTRATION." CBU International Conference Proceedings 5 (September 22, 2017): 242–46. http://dx.doi.org/10.12955/cbup.v5.933.

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The allocating revenue to the individual budgets of self-governments in the Slovak Republic is a highly sophisticated process. Redistribution of resources using fiscal decentralization is an effective instrument through which the government attempts to eliminate subsidizing of municipalities and self-governing regions from the state budget and thus achieve higher stability of the economy. The function of municipalities and higher territorial units is secured by so-called special purpose tax revenues, which do not go into the state budget but directly into the budgets of self-governments. This

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Abdullah, Syukriy, and Afrah Junita. "BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH." MODUS 28, no. 2 (2016): 185. http://dx.doi.org/10.24002/modus.v28i2.850.

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This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.

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Tashmatova, Rano Gaibovna. "MAIN FACTORS OF INCREASING STATE BUDGET INCOME." International journal of trends in business administration 13, no. 1 (2023): 29–37. https://doi.org/10.5281/zenodo.7844515.

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The article examines topical issues of formation of budget revenues at all levels, which are important in the formation of state budget revenues. The sources of formation and the main directions of increasing the stability and increasing the revenues of budgets of all levels are analyzed. The degree of study of domestic and foreign sources on the conceptual foundations and practical aspects of increasing the revenue potential of budgets of all levels is considered. The essence and structure of state budget revenues are determined. The main directions have been explored that allow revealing the

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4

Ginting, Mitha Christina, Arthur Simanjuntak, Duma Rahel Situmorang, Rike Yolanda Panjaitan, and Reymondo Simanjuntak. "THE EFFECT OF REGIONAL ORIGINAL REVENUE AND REMAINING BUDGET FINANCING ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE OF PROVINCIAL LOCAL GOVERNMENTS NORTH SUMATRA FOR THE PERIOD 2018 - 2022." Jurnal Ilmiah Accusi 6, no. 2 (2024): 209–19. https://doi.org/10.36985/zf0wsz66.

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Regional Original Revenue is “all revenues received by the region obtained from various existing in the region, collected in accordance with applicable laws and regulations”. Remaining Budget Financing is “the difference between the realization of budget revenues and expenditures in one period. The purpose of this study was to test and analyze the effect of Local Original Revenue and Remaining Budget Financing on Local Government Financial Performance. The sample of this study was 33 districts / cities in North Sumatra province in 2018 - 2022 and obtained a total of 165 observation data. The s

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Solikin, Akhmad, and Muhammad Afdi Nizar. "Government Revenue and Government Spending Nexus: A Testing Hypothesis for Indonesia." Jurnal Borneo Administrator 19, no. 1 (2023): 103–16. http://dx.doi.org/10.24258/jba.v19i1.1151.

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There are still differences of opinion about the connection between government expenditure and revenues. This study aims to test hypotheses related to the direction of the relationship between Indonesian government revenues and expenses. By utilizing quarterly time-series data in the period 1969: q2 – 2020: q4, the test was implemented using the Vector Autoregressive (VAR) model. The test results show that an increase in total government revenue and tax revenue causes an increase in government spending during the study period. The results of this study provide supporting evidence for the reven

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6

Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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Pieter Noisirifan de Fretes. "Analisis Tingkat Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah di Kabupaten Waropen." Kajian Ekonomi dan Akuntansi Terapan 1, no. 2 (2024): 306–20. http://dx.doi.org/10.61132/keat.v1i2.447.

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The aims of this research are; (1) To find out the structure of the financial relationship between the central government and regional governments in terms of revenues from the 2019 budget year to the 2023 budget year, (2) To find out how big the growth rate of routine revenues and expenditures is from the 2019 to 2023 budget year, ( 3). To find out the level of efficiency and effectiveness of regional financial management in Waropen Regency, and (4) To find out how revenues influence Waropen Regency's routine expenditure from the 2019 to 2023 budget year. Analysis tools; (1). Analysis of the

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Mourão, Paulo Reis, Mihaela Bronić, and Branko Stanić. "The Impact of Local Governments’ Budget Transparency on Debt in Croatia." South East European Journal of Economics and Business 18, no. 2 (2023): 21–33. http://dx.doi.org/10.2478/jeb-2023-0016.

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Abstract We investigate the impact of the budget transparency of local governments on debt using a panel data analysis of all 556 Croatian cities and municipalities over the 2014-2021 period. The analysis shows that increased budget transparency is associated with lower local government debt, i.e., budget transparency enables better public control of unnecessary debt. Additionally, regarding the legal regulation according to which higher own revenues enable higher borrowing, we examine the link between budget transparency and own revenues. The results show that local governments with higher bu

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ZAKHIDNA, Oksana, Ivanna PEDCHENKO, and Roman ZAKHIDNYI. "Tax sufficiency of territorial communities of Lviv region." Economics. Finances. Law 3, no. - (2022): 9–13. http://dx.doi.org/10.37634/efp.2022.3.2.

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Introduction. Local self-government bodies are the closest to human form of public authority, which is responsible for ensuring that citizens exercise most of their constitutional rights and freedoms. It is clear that the effective implementation of such tasks requires an appropriate level of financial resources. Therefore, in the context of administrative reform and financial decentralization, the issue of tax adequacy of local self-government is becoming increasingly important. Tax sufficiency means the establishment of taxes and fees, taking into account the need to achieve a balance of bud

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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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Janković, Gordan. "The significance of tax revenues on the volume of the government budget deficit." Trendovi u poslovanju 11, no. 1 (2023): 43–52. http://dx.doi.org/10.5937/trendpos2301043j.

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The budget is a set of all planned revenues and expenditures of individuals and corporations, institutions, the state... for a certain time frame, usually per year. We will put emphasis on the government budget. In a situation where exactly these planned revenues are at a lower level compared to planned expenditures, a government budget deficit occurs. The big problem of the modern states is the chronic budget deficit. It arises in a situation where a negative gap between public revenues and expenditures appears every year for a long period of time. The so-called tax revenues have a huge impor

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BONDARUK, Taisiia, and Oksana VINNYTSKA. "ASSESSMENT OF THE STATUS OF DECENTRALIZATION OF UKRAINE’S LOCAL BUDGETS." Economy of Ukraine 2018, no. 7 (2018): 59–75. http://dx.doi.org/10.15407/economyukr.2018.07.059.

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Decentralization of power is a necessary condition for the formation of effective local self-government. Therefore, it is important to deepen theoretical and methodological principles for assessing the status of decentralization of the revenue part of Ukraine’s local budgets. It is determined that the assessment of the status of decentralization of local budget revenues requires the use of a set of indicators that would fully characterize the financial decentralization. It is proposed to allocate the assessment indicators of financial decentralization of local budgets revenues according to thr

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Osadchuk, S. V. "TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION." Market economy: modern management theory and practice 23, no. 1(56) (2024): 116–28. http://dx.doi.org/10.18524/2413-9998.2024.1(56).309066.

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The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches

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Shkarlet, Serhiy, Iryna Dolozina, and Maksym Dubyna. "BUDGETARY REVENUE BREAKDOWN AT THE LOCAL LEVEL OF PUBLIC ADMINISTRATION IN FEDERAL COUNTRIES." Baltic Journal of Economic Studies 5, no. 3 (2019): 218. http://dx.doi.org/10.30525/2256-0742/2019-5-3-218-224.

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Ensuring the financial autonomy of local government bodies is an important component for creating conditions on accelerating the development of individual territories of the country and increasing the efficiency of their use. Creation of mechanisms for providing sufficient amounts of financial resources, activities of the above-mentioned authorities require thorough research in this area, especially within the study of foreign experience by building budget systems and organizing redistribution of financial resources between their individual components at different levels. Experience of federat

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Shvayko, Mariana, and Antonina Okovyta. "FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE." 64, no. 64 (December 30, 2022): 159–70. http://dx.doi.org/10.26565/2524-2547-2022-64-14.

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Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers. Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budget

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17

Rubin, Marilyn Marks. "Gender-Responsive Budgeting: Moving Women in China Further along the Road to Full Equality." Chinese Public Administration Review 10, no. 2 (2019): 40–53. http://dx.doi.org/10.22140/cpar.v6i1.2.85.

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Over the past 25 years, the progress toward gender equity has gained momentum in most parts of the world, and has been galvanized by significant actions taken by the international community of nations. There has also been a growing worldwide awareness that governments' budget decisions relating to both revenues and expenditures can be critical in promoting gender equity. For example, on the expenditure side of the budget, a government's reduction of agricultural subsidies could impact heavily on women who generally comprise the bulk of farm workers, especially in developing countries. Restorin

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18

Koliada, Tetiana A. "Financial Provision of Sustainable Development of Territorial Communities of Ukraine as a Factor of Real Decentralization of Post-War Recovery." Business Inform 7, no. 558 (2024): 385–93. http://dx.doi.org/10.32983/2222-4459-2024-7-385-393.

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The aim of the article is to assess the current state and determine the prospects for financial provision for sustainable development of territorial communities of Ukraine in the context of decentralization for the medium-term period of post-war recovery. The article generalizes the legislative grounds for Ukraine’s provision of the Sustainable Development Goals and the need to take them into account in the development of forecast documents; an analysis of the composition and structure of local budget revenues, their share in consolidated budget revenues and GDP for 2019–2023 is carried out; o

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Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.

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It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the

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Yushko, Serhii. "A new paradigm for budget revenue distribution resulting from decentralization reform in Ukraine." Fìnansi Ukraïni 2025, no. 5 (2025): 23–42. https://doi.org/10.33763/finukr2025.05.023.

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The implementation of the decentralization reform in Ukraine and its impact on the development of regions and territorial communities, the formation and implementation of local budgets impact the interests of state and local self-government bodies, business structures, and residents of newly formed communities. Problem Statement. The impact of the decentralization reform introduced in Ukraine on the formation of budget indicators and the distribution of funds between the state and local budgets. Purpose. The study of changes caused by the decentralization reform in the formation of the revenue

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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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CHEKKUEVA, L. K., and Z. R. KOCHKAROVA. "ACTUAL PROBLEMS OF FORMATION OF LOCAL BUDGETS AND THEIR SOLUTIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 3 (2020): 31–35. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.02.005.

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The article considers the role and importance of local taxes in the formation of consolidated budget revenues of the Russian Federation. The analysis of income taxes and fees in the consolidated budget of the Russian Federation. The actual problems associated with the expenditure obligations of local budgets include: the discrepancy between the scope of powers of local governments to the material and financial resources available to them; a weak revenue base; the imbalance of the local government budget. One of the main problems of local governments is an acute shortage of material and financi

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TRUSOVA, Natalia, and Olena SYZONENKO. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES." WORLD OF FINANCE, no. 3(56) (2018): 19–27. http://dx.doi.org/10.35774/sf2018.03.019.

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Introduction. Increasing the profitability of local budgets is an important issue on the way to the plundering of territorial communities, because local budgets take the main place in the socio-economic development of the territories. Particular relevance of this issue comes in terms of decentralization reform, which gives new opportunities for increasing thefinancial base of local budgets. Purpose. The purpose of the paper is to identify the peculiarities of the formation of revenues of local budgets of Ukraine in the conditions of decentralization of financial resources. Results. The theoret

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Krokeyi, Wisdom, and Michael Amaegberi. "LOCAL GOVERNMENT FINANCE AND COMMUNITY DEVELOPMENT IN NIGERIA." International Journal of Advanced Research in Public Policy, Administration and Development Strategies 6, no. 1 (2023): 47–63. http://dx.doi.org/10.48028/iiprds/ijarppads.v6.i1.05.

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Using the Ordinary Least Square (OLS) method, the research investigates the effect of local government budget on community development in Nigeria. The findings show that the overall loan taken out by local governments has a negative and significant effect on human development. Additionally, it was discovered that municipal governments' overall spending had a somewhat favourable effect on human development. Additional research revealed that local governments' present revenues significantly and favourably affected human development. The rate of population expansion had a detrimental and severe i

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RAMADAN, Jaheidr Emad Alburavi. "ASPECTS OF FISCAL SPACE ADAPTATION IN LOCAL SELF-GOVERNMENT." Ukrainian Journal of Applied Economics 5, no. 4 (2020): 275–81. http://dx.doi.org/10.36887/2415-8453-2020-4-32.

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Introduction. In the process of decentralization, the system of local self-government should gra-dually change, the purpose of which is to build an effective system of territorial power organi-zation in Ukraine. In this regard, it is advisable to reform the system of local self-government in the direction of financial decentralization, which is due to the need for redistribution of powers, responsibilities and financial support between government agencies and self-government. The purpose of the study is to reveal the main aspects of the fiscal space adaptation of local self-government in today

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Konukcu-Önal, Debi, and Nil Tosun. "Government revenue-expenditure nexus: Evidence from several transitional economies." Ekonomski anali 53, no. 178-179 (2008): 145–56. http://dx.doi.org/10.2298/eka0879145k.

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Budget deficits and the debate on the sources of deficit finance have been on the agenda of public economics ever since the 1980s. However recently in the post-communist countries fiscal imbalances appear to be an important problem due to prolonged periods of growing poverty resulting from the transition process. Poverty alleviation policies considerably affect the revenue and expenditure decisions of governments, which are subject to hard budget constraints in an open transitional economy and do not have room for departing from sound fiscal policies. The public finance literature provides a v

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Tatjana, Moçka. "The causal relationship between government revenue and expenditure: evidence from Albania." ECONOMICUS, no. 17 (November 16, 2018): 105–20. https://doi.org/10.5281/zenodo.7582555.

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<strong>Abstract</strong> A sound fiscal policy is important to promote price stability and sustain growth in output and employment. Fiscal policy is regarded as an instrument that can be used to lessen short-run fluctuations in output and employment in many debates of macroeconomic policy. It can also be used to bring the economy to its potential level. If policymakers understand the relationship between government expenditure and government revenue, without a pause government deficit can be prevented. Hence the relationship between government expenditure and government revenue has attracted

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Yulianto, Krist Setyo, and Irwan Taufiq Ritonga. "Gap Analysis between Potential and Budgeted Entertainment Tax Revenues in Local Government." Journal of Accounting and Investment 23, no. 3 (2022): 546–62. http://dx.doi.org/10.18196/jai.v23i3.13845.

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Research aims: This study seeks to explain factors causing a significant gap between the potential and budgeted entertainment tax revenues in Wonosobo Regency Government.Design/Methodology/Approach: This study used a qualitative research approach with a case study method. The data were obtained through in-depth interviews and document content analysis.Research findings: This study uncovered that factors causing the gap between potential and budgeted entertainment tax revenues comprised the legislature's waiver to discuss the entertainment tax revenues budget intensively and in detail, executiv

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Vdovichen, Anatolii А., Olga G. Vdovichena, and Julia V. Tabenska. "Formation of Local Budgets Revenues Under Fiscal Decentralization." Business Inform 5, no. 544 (2023): 187–95. http://dx.doi.org/10.32983/2222-4459-2023-5-187-195.

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The article is aimed at defining the peculiarities of formation of revenues of local budgets of Ukraine under current conditions and providing proposals for further increase of financial capacity of local self-government bodies. The article highlights the methodology for calculating the tax autonomy of local self-government bodies, focuses on the need to strengthen the financial potential of territorial communities. The structure of the revenue side of local budgets of Ukraine during 2013–2022 is studied. It is found that under the conditions of decentralization, the highest share in the struc

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YUSHKO, Serhii. "ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES." WORLD OF FINANCE, no. 3(60) (2019): 139–49. http://dx.doi.org/10.35774/sf2019.03.139.

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Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates

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Krivonosova, Natalia. "Some Aspects of Settlement Budget Revenue (on the Example Budget Settlement of the Trans-Baikal Region)." Bulletin of Baikal State University 34, no. 3 (2024): 426–38. https://doi.org/10.17150/2500-2759.2024.34(3).426-438.

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This paper investigates the problems of budget revenue generation at the settlement level. Analytical calculations were carried out on the basis of data from reports on the budget appropriations of municipal district "Chita district" settlements of the Trans-Baikal Territory. The period 2019–2022 was chosen for the analysis because of significant changes and economic instability caused by the COVID-19 pandemic and sanctions pressure. It was determined that the budgets of settlements in the pandemic period faced the problem of falling revenue as subsidies and land tax revenues decreased, and op

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Bedrinets, M. D., K. O. Ugriumova, and K. O. Kolesnik. "Assessing the Impact of Budget Decentralization and Tax Revenues of the City of Irpin." Business Inform 12, no. 527 (2021): 244–49. http://dx.doi.org/10.32983/2222-4459-2021-12-244-249.

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The article considers the theoretical foundations and problems of functioning of local self-government bodies in the implementation of budget decentralization in Ukraine. In the process of reforming local authorities, the dependence of local budgets on the State budget is determined. The development of budget decentralization for the period 2015–2021 is considered, namely: the number of amalgamated hromadas, the share of the local budgets’ own revenues, and the structure of the share of revenues of the general fund of local budgets (without transfers). The revenues to the budget of the city of

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Smolinska, Sofia. "State of Financial Support of Local Budgets." Modern Economics 33, no. 1 (2022): 110–16. http://dx.doi.org/10.31521/modecon.v33(2022)-14.

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Abstract. Introduction. Given the independence of local governments in the performance of their duties and the exercise of their own and delegated powers, the local budget occupies a special place as the financial basis for their implementation. The current system of mobilization of budget resources in Ukraine is characterized by a low level of own revenues to local budgets, which is expressed in an increase in intergovernmental transfers. The real financial opportunities of local authorities are very limited, which, in turn, hinders the socio-economic development of the regions of Ukraine. Gi

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Rubin, Marilyn Marks. "Gender-Responsive Budgeting: Moving Women in China Further Along the Road to Full Equality." Chinese Public Administration Review 10, no. 2 (2019): 40. http://dx.doi.org/10.22140/cpar.v10i2.209.

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Over the past 25 years, the progress toward gender equity has gained momentum in most parts of the world, and has been galvanized by significant actions taken by the international community of nations. There has also been a growing worldwide awareness that governments’ budget decisions relating to both revenues and expenditures can be critical in promoting gender equity. For example, on the expenditure side of the budget, a government’s reduction of agricultural subsidies could impact heavily on women who generally comprise the bulk of farm workers, especially in developing countries. Restorin

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Rubin, Marilyn Marks. "Gender-Responsive Budgeting: Moving Women in China Further Along the Road to Full Equality." Chinese Public Administration Review 6, no. 1/2 (2016): 27. http://dx.doi.org/10.22140/cpar.v6i1/2.85.

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Over the past 25 years, the progress toward gender equity has gained momentum in most parts of the world, and has been galvanized by significant actions taken by the international community of nations. There has also been a growing worldwide awareness that governments’ budget decisions relating to both revenues and expenditures can be critical in promoting gender equity. For example, on the expenditure side of the budget, a government’s reduction of agricultural subsidies could impact heavily on women who generally comprise the bulk of farm workers, especially in developing countries. Restorin

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Wantoch-Rekowski, Jacek, and Małgorzata Cilak. "The share of corporate income tax as revenue of a provincial self-government and the effects of the COVID-19 pandemic." Ekonomia i Prawo 20, no. 2 (2021): 439–56. http://dx.doi.org/10.12775/eip.2021.027.

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Motivation: The paper addresses the issue of shares in corporate income tax (CIT) as revenue for the budgets of provincial governments. A study of the formation of revenues from this source in relation to total revenues in 2019–2021 was carried out, resulting in the observation that amongst the provinces a wide disparity exists in terms of the importance of CIT shares as a source of revenue. In most provinces, the percentage ratios of the size of CIT shares planned for 2021 in the structure of total revenue decreased compared with 2019. The study made it possible to advance a thesis on the pos

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Sumskaya, T. V. "The Main Aspects of Financial Support of Local Governments in the Russian Federation." World of Economics and Management 19, no. 2 (2019): 99–115. http://dx.doi.org/10.25205/2542-0429-2019-19-2-99-115.

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For the effective functioning of local governments an important role is played by the sufficiency of the revenue base of local budgets. It is the municipal level of power in the Russian Federation that is responsible for the most important social expenditures of the state. The purpose of this work is to analyze the revenue sources of local governments, as well as the expenditures of municipal budgets in Russia in the framework of the sub-federal fiscal policy. A set of calculations based on materials from municipalities of the Russian Federation allows to determine the main directions of forma

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Qwader, Amjad. "Impact of Oil Price Changes on Certain Budget Variables, Government and Tax Revenues, External Grants, and Government Expenditures in Jordan." International Journal of Economics and Finance 10, no. 7 (2018): 150. http://dx.doi.org/10.5539/ijef.v10n7p150.

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This study evaluated the impact of oil price changes on certain budget variables in Jordan over the period of 1992 to 2015. Time series data were analyzed using econometric techniques that included ordinary least squares. Findings from the analysis revealed a statistically significant positive correlation for oil price on government and tax revenues, external grants, and government expenditures, whereas oil price on budget deficits had a statistically significant negative correlation. Therefore, the study proposes that the government of Jordan directly invests its oil tax revenues in economic

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Szydłowski, Cezary. "INCOME BUDGETS EVALUATION OF SELECTED COMMUNES OF POMORSKIE VOIVODSHIP IN POLAND FROM THE TAX ON MEANS OF TRANSPORT." Baltic Journal of Economic Studies 6, no. 3 (2020): 41–47. http://dx.doi.org/10.30525/2256-0742/2020-6-3-41-47.

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Local government in Poland at the commune level has various sources of own income, one of them being the tax on means of transport. The need for communes to carry out many tasks requires ensuring income to the local budget at a sufficiently high level. The risk of a decrease in income to the budgets of communes caused by the worsening of the economic situation as a result of an epidemic makes it necessary to assess the sources of communes’ income. An audit, which evaluates selected areas of activity of a given organization, is a useful tool. The main objective of the research for the purposes

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Srinivasan, Sharmadha, and Prakhar Misra. "Grants from Centre and States’ Fiscal Marksmanship." Indian Public Policy Review 2, no. 1(Jan-Feb) (2021): 65–83. http://dx.doi.org/10.55763/ippr.2021.02.01.005.

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Issue: Jan-Feb 2021 In this paper, we aim to establish the issues with fiscal marksmanship of states’ revenue budgets. We particularly focus on the grants received from the Union government. Within grants, we find state plan schemes and centrally sponsored schemes to be the most volatile. Our analysis looks at three key stakeholders in the budget-making process and their role in poor fiscal marksmanship. These are the Centre, the states and the Finance Commission. The actuals could miss budget estimates due to the Centre misprojecting its revenues or expenditures, the states misprojectin

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El-Khoury, Gabi. "Arab government budgets: selected indicators." Contemporary Arab Affairs 10, no. 1 (2017): 165–70. http://dx.doi.org/10.1080/17550912.2017.1280261.

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This statistical file is concerned with Arab government budgets as it assumes that the sharp drop in oil prices coupled with ongoing regional conflicts have caused significant deficits in the budgets of most Arab countries, especially Arab oil-exporting countries, where governments had to implement a wide range of fiscal reforms aiming at rationalizing public spending and enhancing public revenues. On the other hand, lower oil prices have eased pressures on public finance in Arab oil-importing countries, especially in light of the rising cost of energy subsidies. Yet, many of these countries h

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Refilwe, Ngwako, and A. Matandare Mufaro. "Budget and Mineral Revenues in Botswana." International Journal of Management Sciences and Business Research 8, no. 6 (2019): 125–38. https://doi.org/10.5281/zenodo.3496824.

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Policymakers have been interested in the area of public finance especially in the issue of potential links among and between government expenditure and revenue. On one side, the access to tax revenue accumulation presents difficulties due to a narrow tax base as most people in developing countries are lowincome earners and tax collection is marred by several loopholes. On the other side, developing countries government expenditures are constantly increasing as they aspire for economic development. This poses a challenge for developing countries given shocks in their main revenue sources. The p

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ZHELEVA KALCHEVA, DESISLAVA ZHELEVA, and DANIELA USHATOVA. "PROPERTY TAX IN BULGARIA – THE NEED FOR UPDATING THE TAX BASE." Review of Economic and Business Studies 17, no. 1 (2024): 161–96. https://doi.org/10.47743/rebs-2024-1-0007.

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In recent years, local authorities in Bulgaria and the European Union member states have faced numerous challenges. The crisis related to the spread of COVID-19, the war conflict in Ukraine, high inflation rates, increased energy prices, and disrupted supply chains have significantly negatively impacted municipal budgets. The growth of local expenditures not only outpaces revenue growth but does so at significantly higher rates. The low elasticity of tax revenues prevents them from increasing in parallel with the expenditures. The inflation recorded in recent months further creates fiscal gaps

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Karpyshyn, Nataliia, and Olha Nipialidi. "Personal income tax: practice and problems of management in local budgets of Ukraine." INNOVATIVE ECONOMY, no. 5-6 (August 2019): 169–74. http://dx.doi.org/10.37332/2309-1533.2019.5-6.24.

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Purpose. The aim of the article is investigation of the practice of tax income on individuals in the local budgets of Ukraine in the context of decentralized reform in order to identify the most pressing problems of collecting PITs and develop a proposal to increase its fiscal role at the local level. Methodology of research. The following methods are used to achieve this goal: analysis, synthesis and generalization – in the processing of literary, statistical, legislative and Internet sources on the topic of research; methods of systematization and generalization of data, comparison and detai

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Radelytskyy, Yuriy, and Nazar Symanych. "Local budgets as the financial base of local government in conditions of economic instability." Ukrainian Journal of Applied Economics and Technology 2023, no. 4 (2023): 403–7. https://doi.org/10.36887/2415-8453-2023-4-65.

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The article explores the issues of local budgets as the financial foundation of local self-government in conditions of economic instability. It defines the competencies of local self-government bodies in the sphere of local budget functioning and accumulation of financial resources. The article aims to substantiate the possibilities of strengthening the financial base of local self-government bodies in the context of economic instability. According to the European Charter of Local Self-Government, the article investigates the financial autonomy of local self-government bodies. According to the

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PYSMENNYI, Vitalii. "GRANTS IN PROVIDING FINANCIAL POTENTIAL OF TERRITORIES." WORLD OF FINANCE, no. 1(54) (2018): 70–81. http://dx.doi.org/10.35774/sf2018.01.070.

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Introduction. Government grants are a very specific instrument in the functioning of local budgets. On the one hand, the high degree of liberalization of their use makes it possible for local authorities to channel financial resources to programmes and measures that, subjectively, are most needed for the economic and social development of territories. On the other hand, such liberalization poses a potential threat to the self-sufficiency of local budgets in Ukraine. Even with the formation of an open and civil society, such phenomena as corruption in the authorities, political lobbyism, ineffi

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Poniatowicz, Marzanna, and Agnieszka Piekutowska. "The Fiscal Effects of Economic Immigration on Subnational Government Finance in Poland." e-Finanse 15, no. 1 (2019): 45–58. http://dx.doi.org/10.2478/fiqf-2019-0005.

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AbstractThe aim of the paper is to analyse the effects of economic immigration on subnational government finance (SNG) in Poland. The goal to achieve is to answer the following research question: what are the fiscal effects of immigration on SNG budget revenues and expenditures. To answer this question, logarithmic models were developed. The analysis refers to the years 2007-2016. In this respect, data from Statistics Poland - referring to budget revenues and expenditures of communes, cities of district status, districts and voivodeships - were used. As far as immigration statistics are concer

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Khan, Wajid, Muhammad Yar Khan, and Anam Javeed. "Government Revenues and Government Expenditures, or Fiscal Synchronization: Empirical Evidence from South and Eastern Asia." Journal of Tax Reform 9, no. 3 (2023): 317–29. http://dx.doi.org/10.15826/jtr.2023.9.3.144.

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To understand and solve budget deficit problems, some academics propose budgets cuts while some suggest increase in taxes. The purpose of this study is to check the causal relationship among ten countries from two regions, south and eastern Asia, where all countries are developing except, Japan. The relationship is tested among three fiscal variables for the period of twenty-seven years from 1980 to 2017. For analysis purposes, Augmented Dickey Fuller test, Toda and Yamamoto Granger Causality Test and Johnson co-integration tests has been used. The results reveal three co-integrating effects f

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ZAMASLO, Olha, and Maksym KOBYLNYK. "FISCAL EFFECTIVENESS ASSESSMENT OF THE BUDGET-GENERATING TAXES IN UKRAINE." WORLD OF FINANCE, no. 2(67) (2021): 66–78. http://dx.doi.org/10.35774/sf2021.02.066.

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Introduction. A significant share of tax revenues in the revenue part structure of the Consolidated budget of Ukraine forms the grounds for assessing the economic efficiency of established taxes in order to make managerial decisions in the budget and tax management field at the macro level. Therefore, it is important to analyse the fiscal effectiveness indicators of taxes that form the tax revenues majority to the budgets of Ukraine, as well as to identify socio-economic factors that affect the size of such revenues. The purpose of the article is to analyse the fiscal effectiveness indicators

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Đorđević, Marina, and Saška Jovanović. "Analysis of the volume and structure of original and assigned revenues of the budget of the city of Leskovac." Ekonomika 70, no. 2 (2024): 1–11. http://dx.doi.org/10.5937/ekonomika2402001d.

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Strengthening the financial independence of local self-government is a prerequisite without which the demand for faster democratization and decentralization of state power, as well as the implementation of economic development processes, cannot be fulfilled. In order to achieve a series of tasks and functions that the state is obliged and competent to perform, it needs certain financial resources. Local public revenues represent the revenues of local authorities from which their public affairs are financed. The strengthening of local government is related to the process of fiscal decentralizat

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