Log in

Relevant bibliographies by topics / Role of the state budget / Journal articles

To see the other types of publications on this topic, follow the link: Role of the state budget.

Journal articles on the topic 'Role of the state budget'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Role of the state budget.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

Sudavicius, Bronius. "STATE BUDGET APPROPRIATION MANAGERS AS THE SUBJECTS OF BUDGET PLANNING IN THE REPUBLIC OF LITHUANIA." Law Enforcement Review 1, no. 4 (2018): 38–45. http://dx.doi.org/10.24147/2542-1514.2017.1(4).38-45.

Full text

Abstract:

The subject. The article deals with the problem of legal status of the state budget appropriation managers in the process of budget planning in the Republic of Lithuania.The purpose of the article is evaluation of state budget appropriation managers’ role in the process of budget planning in the Republic of Lithuania.The methodology of research is the analysis of the budgetary legislation of the Republic of Lithuania and the scientific literature, using the methods of logical and systematic analysis and other methods of scientific researchMain results, and scope of it’s application. The legal

APA, Harvard, Vancouver, ISO, and other styles

3

Asatullaev, Khurshid Sunatullaevich. "ROLE OF STATE FISCAL (BUDGET-TAX) POLICY IN INCREASE OF POPULATION EMPLOYMENT." Annali d'Italia 51 (January 26, 2024): 11–15. https://doi.org/10.5281/zenodo.10573787.

Full text

Abstract:

The main goal of the state is to achieve economic development by ensuring the well-being of the population. However, this cannot be achieved by itself, for this it is necessary to develop a reasonable economic policy by the state. The research of the priorities of the state fiscal (budget-tax) policy in achieving the economic growth of the society and ensuring the employment of the population is one of the urgent topics. The state fiscal (budget-tax) policy is aimed at increasing economic activity and eliminating problems in the economy through the rational use of stat

APA, Harvard, Vancouver, ISO, and other styles

4

Ruziev, Z. I. "THE ROLE OF TAXES IN THE FORMATION OF STATE BUDGET REVENUES." European International Journal of Multidisciplinary Research and Management Studies 02, no. 09 (2022): 58–65. http://dx.doi.org/10.55640/eijmrms-02-09-13.

Full text

Abstract:

Today's in the day our country population marriage potential increase, improvement of the consumer market, from the economic point of view of Uzbekistan the world to the community the addition of on the surface important reforms done is increasing. Therefore, the formation of production in the country and development, improvement of fiscal policy, budget deficit in order put like tasks done increase for state it is important to budget income, first of all taxes, in full becomes important. In this regard, tax policy in the financial policy of the state, increasing the importance of taxes plays

APA, Harvard, Vancouver, ISO, and other styles

5

Ikramovich, Ruziev Zafar. "The Role of Income Tax Individuals in Replenishing State Budget Revenues." Journal of Advanced Research in Dynamical and Control Systems 12, SP7 (2020): 2033–37. http://dx.doi.org/10.5373/jardcs/v12sp7/20202320.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Xamidovna, Isayeva Nargiza. "THE ROLE OF THE GREEN ECONOMY IN IMPROVING THE STATE BUDGET." International Journal Of Management And Economics Fundamental 4, no. 11 (2024): 131–37. http://dx.doi.org/10.37547/ijmef/volume04issue11-12.

Full text

Abstract:

The green economy is a transformative economic model that aligns sustainability with fiscal efficiency, addressing critical environmental and economic challenges. This paper explores the role of the green economy in improving state budgets through revenue generation, cost reduction, and economic growth. It highlights mechanisms such as pollution taxes, carbon pricing, and green incentives that create new revenue streams, while showcasing the fiscal benefits of reduced spending on environmental damage and enhanced energy efficiency. The green economy also drives economic diversification by fost

APA, Harvard, Vancouver, ISO, and other styles

7

Dodonov, V. Yu. "Inter-budget Relations in Kazakhstan: State and Main Trends." Financial Journal 16, no. 5 (2024): 27–42. http://dx.doi.org/10.31107/2075-1990-2024-5-27-42.

Full text

Abstract:

Balance of the state budget is one of the necessary conditions for the effective functioning of the budget system of the country. This balance is largely determined by inter-governmental fiscal relations and the resulting redistribution of financial resources between the central, regional and local levels of the budget system. Inter-budget relations in Kazakhstan over the past two decades have undergonesignificant changes, which further increased the relevance of research on this topic. Such aspects of inter-budget relations as the increase in the volume and specific weight of transfers from t

APA, Harvard, Vancouver, ISO, and other styles

8

Hashemy, Sayed Shir Shah. "THE ROLE OF LOCAL BUDGETS IN THE ECONOMY AND THEIR USE." EURASIAN JOURNAL OF ACADEMIC RESEARCH 1, no. 3 (2021): 484–95. https://doi.org/10.5281/zenodo.4996507.

Full text

Abstract:

<em>The present paper considers the theoretical and practical aspects of local budgets as well as their role in financial support for the implementation of state tasks of Afghanistan. The essence of the local budget is revealed in the context of interbudgetary relations. The paper presents an analysis of the economic mechanism for the formation of local budgets, namely the dynamics of the formation of the local budget of Pavlodar city. The authors consider the development trends of interbudgetary relations based on greater independence of local authorities and analyze modern models and methods

APA, Harvard, Vancouver, ISO, and other styles

9

Pabat, O. V. "Role of National Taxes and Fees in the System of Mandatory Payments." Bulletin of Kharkiv National University of Internal Affairs 91, no. 4 (2020): 140–46. http://dx.doi.org/10.32631/v.2020.4.13.

Full text

Abstract:

The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a

APA, Harvard, Vancouver, ISO, and other styles

10

Djumaev, Sohib. "ANALYSIS OF THE IMPACT OF THE EFFICIENCY OF THE FORMATION OF THE INCOME BASE ON THE BALANCED FINANCIAL STABILITY OF LOCAL BUDGETS." Economics and education 24, no. 1 (2023): 383–91. http://dx.doi.org/10.55439/eced/vol24_iss1/a59.

Full text

Abstract:

The article examines the financial stability of local budgets and scientific and theoretical aspects of the effectiveness of the formation of their revenue base. Also, the state budget of the country and the formation of state budget revenues by regions, the structure of local budget revenue sources were analyzed, the role of the tax system in the formation of the revenue base of local budgets and ensuring their financial stability was assessed. Proposals have been developed aimed at ensuring the sustainability of local budgets by improving their revenues

APA, Harvard, Vancouver, ISO, and other styles

11

Kyslova, Liudmyla, and Alona Severina. "Budget decentralization: socio-economic significance and its impact on local budgets." Vìsnik Marìupolʹsʹkogo deržavnogo unìversitetu. Serìâ: Ekonomìka 10, no. 20 (2020): 30–39. http://dx.doi.org/10.34079/2226-2822-2020-10-20-30-39.

Full text

Abstract:

The article explains the concept and the essence of budget decentralization, summarizes some changes in the budget legislation of Ukraine and the peculiarities of the introduction of budget decentralization at the present stage, the essence and the significance of the reform for Ukraine as a state with pro-European views. Positive and negative tendencies of budgetary and financial decentralization are characterized, the basic problems of the formation and the effective use of budgetary funds at the level of the regions, the sources of the incomes and the orientation of the expenses of the loca

APA, Harvard, Vancouver, ISO, and other styles

12

KUZMYK, Myroslav, and Taras AFONIN. "The role of the state treasury service in solving problem issues of control over the execution of the state budget of Ukraine." Economics. Finances. Law 9, no. - (2023): 21–23. http://dx.doi.org/10.37634/efp.2023.9.5.

Full text

Abstract:

The paper reveals the role and problems of determining the peculiarities of solving the problems of the State Treasury Service of Ukraine to ensure control over the implementation of the state budget of Ukraine as one of the conditions for the development of a modern democratic society. In this area, a rather important role is played by the State Treasury Service, which has been working in the field of public finances since the first days of its operation, and aims to achieve a clear and well-organized control over funds, which will certainly put a lid on their misuse. The state treasury, whos

APA, Harvard, Vancouver, ISO, and other styles

13

Shavkatovich, Parviz Usmonov. "STRENGTHENING THE ROLE OF INDIRECT TAXES IN STRENGTHENING THE REVENUE BASE OF BUDGETS OF ALL LEVELS." Emergent: Journal of Educational Discoveries and Lifelong Learning (EJEDL) 3, no. 5 (2022): 1–4. http://dx.doi.org/10.47134/emergent.v3i5.45.

Full text

Abstract:

The problem of strengthening the relationship between taxpayers and the links of the state budget has been successfully addressed and the most important conditions and the effective functioning of budgets at all levels have been studied. Scientific recommendations for the effective redistribution of budget funds are given.

APA, Harvard, Vancouver, ISO, and other styles

14

Demianyshyn, Vasyl, and Olha Shmyhel. "THE ROLE OF THE TREASURY IN ENSURING EFFECTIVE MANAGEMENT OF LOCAL FINANCES." Economic Discourse, no. 3-4 (December 30, 2024): 151–63. https://doi.org/10.36742/2410-0919-2024-2-14.

Full text

Abstract:

Introduction. The Treasury is a key element of the financial system that ensures effective management of public finances by performing payment, accounting, control and information functions for the stability and transparency of the budget.The main task of the Treasury is to provide cash services to budgets of all levels, including monitoring of revenues and control over the use of budget funds. This helps to maintain financial discipline, prevent misuse of resources, and facilitate the efficient fulfillment of state and local financial obligations. All of this contributes to improving the effi

APA, Harvard, Vancouver, ISO, and other styles

15

Žubule, Ērika. "THE ROLE OF MACROECONOMIC PROGNOSES IN THE PLANNING OF THE STATE BUDGET." Latgale National Economy Research 1, no. 2 (2010): 380. http://dx.doi.org/10.17770/lner2010vol1.2.1800.

Full text

Abstract:

Topicality of the scientific research can be justified by the fact that the development of any country in economical and social sphere is influenced by the policy of the government. Its main component is a fiscal or budget policy, which includes both taxes and government expenses that are called state finance. An essential issue of state finances is the comprehension of procedures related to the budget formation as they determine the mechanism of formation and use of funds necessary for the government. An important stage in the budget process is a budget planning, when possible state income is

APA, Harvard, Vancouver, ISO, and other styles

16

Gadzhiev, Nazirhan Gadzhievich, Irina Viktorovna Nyuhnya, and Sergey Aleksandrovich Konovalenko. "The role of inter-budgetary transfers in the socio-economic development of the country and regions." Vestnik of Astrakhan State Technical University. Series: Economics 2025, no. 1 (2025): 118–26. https://doi.org/10.24143/2073-5537-2025-1-118-126.

Full text

Abstract:

Inter-budget transfers play a significant role in the fiscal policy of the state, acting in such forms as grants, subsidies and subventions. The state, through participants in budgetary relations, provides the opportunity to create conditions for solving problems of budget financing of strategically important industries, compensation for losses from the implementation of investment and socially significant projects and programs, and provides the opportunity to develop entire industries or areas of activity in the real sector of the country's economy at various levels of the budgetary system. T

APA, Harvard, Vancouver, ISO, and other styles

17

Karabayev, Eldar, Lyazzat Sembiyeva, Altai Zeinelgabdin, Lyazzat Beisenova, and Dzmitry Pankou. "Role of External Public Audit in Ensuring the Financial Stability of the Budgets of Developing Countries." Public Policy and Administration 20, no. 1 (2021): 108–17. http://dx.doi.org/10.5755/j01.ppaa.20.1.28389.

Full text

Abstract:

The system of external state audit reveals the potential for structural changes in terms of making effective management decisions that ensure the rational consumption of investment and other resources, taking into account the organizational and economic level of development. Based on the experience of foreign countries, it should be noted that in developed countries audit is the leading form of independent control. The purpose of this article is to determine the role of external public audit in ensuring the financial stability of the budgets of developing countries. To assess the financial sta

APA, Harvard, Vancouver, ISO, and other styles

18

Zotikov, N. Z. "Budgetary and tax policy at the present stage and its role in forming budgets of different levels." UPRAVLENIE / MANAGEMENT (Russia) 11, no. 4 (2023): 35–44. http://dx.doi.org/10.26425/2309-3633-2023-11-4-35-44.

Full text

Abstract:

Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern realities. The sanctions imposed by the European Union and the United States of America against Russia affect not only the production sphere, but also economy as a whole. The decline in oil prices, ruble devaluation, and outﬂow of foreign capital eventually lead to budget deficit. In these conditions, budgetary and tax policy remains one of the most i

APA, Harvard, Vancouver, ISO, and other styles

19

Zakhozhay, Kostyantyn, and Olena Zham. "Role of direct and indirect taxes when forming incomes of the State Budget of Ukraine." Problems of innovation and investment-driven department, no. 18 (March 3, 2019): 104–14. http://dx.doi.org/10.33813/2224-1213.18.2019.11.

Full text

Abstract:

The subject of the research is a set of economic relations arising in the process of filling the revenue part of the State Budget of Ukraine with the help of direct and indirect taxes. The purpose of writing this article is to study the role of direct and indirect taxes in the formation of incomes of the State Budget of Ukraine, assessment of their dynamics, structure, identification of problems and ways to solve them. Since tax revenues constitute the bulk of budget revenues, taking the largest share in their structure, they affect the socio-economic development of the state and also one of t

APA, Harvard, Vancouver, ISO, and other styles

20

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

21

Chen, Hanmei, and Steven Howard Smith. "School board directors’ information needs and financial reporting’s role." Journal of Public Budgeting, Accounting & Financial Management 31, no. 4 (2019): 578–95. http://dx.doi.org/10.1108/jpbafm-09-2018-0097.

Full text

Abstract:

Purpose The purpose of this paper is to examine whether Washington State school district financial reporting and budget reporting meet the information needs of school board directors charged with governance. Design/methodology/approach Washington State school board directors were surveyed and asked to rank information items’ usefulness in carrying out their governance role. School district annual reports, budgets and websites were examined to determine whether the identified information was reported and easily transparent to those charged with governance and the public. Findings Directors rank

APA, Harvard, Vancouver, ISO, and other styles

22

Yu, Jinhai, Edward T. Jennings, and J. S. Butler. "Dividing the Pie: Parties, Institutional Limits, and State Budget Trade-Offs." State Politics & Policy Quarterly 19, no. 2 (2019): 236–58. http://dx.doi.org/10.1177/1532440018822469.

Full text

Abstract:

Although many studies on budgetary outcomes of state politics focus on budget sizes, budget trade-off studies focus on budget composition. This study examines the role of state politics in explaining budget trade-offs. We apply Peterson’s typology to analyze budget trade-offs among developmental, allocational, redistributive, and educational expenditures. We focus on the roles of partisan and ideological factors and their interactive effects with institutional limits. Results show that politics matters. The Democratic Party and liberal citizen ideology increase state spending in redistribution

APA, Harvard, Vancouver, ISO, and other styles

23

Anatolii, VDOVICHEN, CHORNOVOL Alla, and TABENSKA Yuliia. "BUDGET PLANNING IN THE CONDITIONS OF INSTITUTIONAL TRANSFORMATIONS." Herald of Kyiv National University of Trade and Economics 135, no. 1 (2021): 90–100. http://dx.doi.org/10.31617/visnik.knute.2021(135)07.

Full text

Abstract:

Background. Quality level of the budget planning is an important factor in ensuring balance of state and local budgets in the conditions of institutional transformations. Adoption of effective management decisions by public authorities and local governments involves the development of the budget planning system taking into account information technology, assessment of changes in socio-economic processes. The aim of the article is to reveal the areas of improvement of the budget planning system and its tools. Materials and methods. Thesystematic method has been used in determining nature and r

APA, Harvard, Vancouver, ISO, and other styles

24

STOROZHUK, Iryna. "Features of the budget organization under martial law." Economics. Finances. Law 8, no. - (2023): 88–92. http://dx.doi.org/10.37634/efp.2023.8.20.

Full text

Abstract:

The paper is devoted to the characteristics of the functioning of the budget system, as a component of the budget system, in the conditions of martial law, which is one of the most important issues of the viability of our state. The purpose of the paper is to study the peculiarities of the budget system through the functioning of the budget system under martial law, as well as the analysis of key norms of budget legislation that ensure the organization and functioning of the budget system of Ukraine in today's realities. The main difference between the budget system and the budget system is th

APA, Harvard, Vancouver, ISO, and other styles

25

Norboeva, D.J, and M.A Malikov. "FINANCE AND ITS ROLE IN THE COUNTRY'S ECONOMY." Educational Research in Universal Sciences 3, no. 4 (2024): 320–22. https://doi.org/10.5281/zenodo.10652861.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

KYRYLENKO, Olha, and Oleh VATSLAVSKYI. "BUDGET CONTROL WHEN PLANNING LOCAL BUDGETS." WORLD OF FINANCE, no. 4(57) (2018): 40–51. http://dx.doi.org/10.35774/sf2018.04.040.

Full text

Abstract:

Introduction. Most of the local budgets are subsidized, there are many shortcomings in planning the revenue and expenditure part of the budgets, a rather high level of violations when considering and taking decisions on local budgets, which, accordingly, does not carry out a number of socio-economic functions of local self-government bodies. Therefore, the key role in reducing all of the above-mentioned negative phenomena, which are currently present in the process of forming local budgets, is allocated to budget control. Purpose. The purpose of the article is to analyze the current state of b

APA, Harvard, Vancouver, ISO, and other styles

27

Qomaryati, Nurul, and Yohanna M. L. Gultom. "Impact of Strengthening Internal Audit’s Roles towards State Budget Loss." JEJAK 14, no. 2 (2021): 345–63. http://dx.doi.org/10.15294/jejak.v14i2.30855.

Full text

Abstract:

This research evaluates the effect of strengthening government internal audit’s (APIP) roles on reducing state budget loss in Indonesia. Since 2014, the role of internal audit as a provider of objective quality assurance is strengthened by adding comprehensive consulting activities that are inherent in each cycle of state budget process to make sure that there are no irregularities on managing the stage budget. By using the difference-in-differences (DID) approach, this study analyzes state budget loss data obtained from the Audit Board of Republic of Indonesia (BPK) in 492 cities/districts du

APA, Harvard, Vancouver, ISO, and other styles

28

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

29

Frolov, Serhiy, Sylwester Bogacki, Fathi Shukairi, and Alina Bukhtiarova. "Evaluation of state budget structural changes based on the coefficient method." Investment Management and Financial Innovations 18, no. 1 (2021): 55–64. http://dx.doi.org/10.21511/imfi.18(1).2021.05.

Full text

Abstract:

According to the current situation in the world economy connected with the coronavirus pandemic, it is difficult to predict GDP growth. Non-economic factors determine the rate of decline in economies of almost all countries. Accordingly, it is extremely difficult to ensure the stable functioning of financial systems. In this situation, the role of public finance, especially the state budget, significantly increases, given the peculiarities of the formation of different levels’ budgets. This research aims to evaluate state budget structural changes on the example of Ukraine. Based on the linear

APA, Harvard, Vancouver, ISO, and other styles

30

Хayitov, Javdod Muhamadaliyevich. "THE ROLE OF PUBLIC CONTROL IN INCREASING THE EFFICIENCY AND EFFICIENCY OF BUDGET FUNDS EXECUTION." Nazariy va amaliy tadqiqotlar xalqaro jurnali 3, no. 2 (2023): 91–98. https://doi.org/10.5281/zenodo.7776682.

Full text

Abstract:

<em>This article describes the research conducted on the improvement of the analysis and monitoring procedure of public control and the rational use of budget funds. It contains scientific and practical suggestions and recommendations for improving the management of the state financial system, analyzing and monitoring the types, forms and effectiveness of assessment methods used in the practice of many developed countries of the world. Mazkur maqolada budjet mablag‘lari ijrosi samaradorligini oshirishda jamoatchilik nazoratini tahlil va monitoring qilish tartibini takomillashtirish,

APA, Harvard, Vancouver, ISO, and other styles

31

Bondaruk, O. S. "Budget Interests in the System of Economic Security of the State." Statistics of Ukraine, no. 2(77) (June 20, 2017): 90–95. http://dx.doi.org/10.31767/su.2(77).2017.02.12.

Full text

Abstract:

The necessity of intensification of research studies in the sphere of economic security of the state appears in Ukraine under the condition of the development of market relations. In this case, instruments of the improvement of the level of economic security in the budget sphere become very significant. The purpose of the article is to determine, concretize, and interpret budget interests and risks in the system of ensuring economic security of the state. Results of the article are analyzed theoretical basis of economic security in the correlation with budget interests. It examines

APA, Harvard, Vancouver, ISO, and other styles

32

Shaibu, Mohammed Hardi, Seidu Al-Hassan, and Abdulai Abubakari. "Assessing the Role of Strategic Groups in the Formulation of Composite Budgeting in the Tamale Metropolitan Assembly, Ghana." European Journal of Development Studies 3, no. 1 (2023): 1–10. http://dx.doi.org/10.24018/ejdevelop.2023.3.1.202.

Full text

Abstract:

This study assesses the role of strategic groups in the formulation of composite budgets and the dynamics of power play at the Tamale Metropolitan Assembly. It deals with the questions of how participatory budgeting is operationalized, how strategic groups affect the composite budget system, and how strategic groups' participation in the composite budget is determined. It uses purposive sampling to select 45 members of strategic groups that are critical to the Assembly's composite budgeting processes. Data collected were mainly qualitative; key informant interviews, observations and focus grou

APA, Harvard, Vancouver, ISO, and other styles

33

L, Kozak, and Chkalova T. "PROBLEMS OF FINANCIAL DECENTRALIZATION IN UKRAINE." National Transport University Bulletin 2, no. 47 (2020): 124–30. http://dx.doi.org/10.33744/2308-6645-2020-2-47-124-130.

Full text

Abstract:

To date, the Ukrainian state is in the process of changing the vector of economic development and updating the governance mechanism in the context of the European integration trend, which includes supporting, adopting and approximating to European standards of economic and social development and reforming budgetary policy in the direction of strengthening the role of local budgets. This requires a new look at the concept of «development budget» within the state's budget system, which emphasizes the need to research the category «development budget» and its role in managing local finances. The

APA, Harvard, Vancouver, ISO, and other styles

34

Grigalashvili, Levan, and Avtandil Mamasakhlisi. "The Role of Local and General-state Taxes in the Formation of the State Budget." Works of Georgian Technical University, no. 1(535) (March 25, 2025): 112–18. https://doi.org/10.36073/1512-0996-2025-1-112-118.

Full text

Abstract:

Local and general-state taxes play one of the largest roles in the formation of the state budget. The current legislation in Georgia defines one local and five general-state taxes. Local taxes include property tax, and general-state taxes include income tax, profit tax, value-added tax, excise duty and import duty. If we do not focus on the grants and other revenues received by the state, which, according to the data of the year ended in 2023, constituted 9.2% of the total budget revenues, the importance of local and general-state taxes for the revenues of the Georgian state budget becomes cle

APA, Harvard, Vancouver, ISO, and other styles

35

Tadtaeva, Naira V. "BUDGET AND BUDGET SYSTEM OF RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/10, no. 154 (2024): 131–38. https://doi.org/10.36871/ek.up.p.r.2025.01.10.016.

Full text

Abstract:

The article highlights the essence and relationship of two categories that are most important for the country’s economy in modern conditions: the budget and the budget system. Through the budget system, at various periods of its development, the state has the opportunity to regulate and influence social and economic processes, respecting the interests of all members of society. With the development and transformation of society, those financial resources that were mobilized into the budget system served as a guarantor for all government bodies in the state to fulfill their functions and obliga

APA, Harvard, Vancouver, ISO, and other styles

36

ГРИЦЕНКО, Ольга. "THE ROLE OF LOCAL TAXES IN THE FORMATION OF REVENUES OF LOCAL BUDGETS." Herald of Khmelnytskyi National University. Economic sciences 328, no. 2 (2024): 324–29. http://dx.doi.org/10.31891/2307-5740-2024-328-56.

Full text

Abstract:

The system of financial support of the social process of the country must constantly adapt to the influences of the external environment both in the conditions of the hybrid war with Russia and in the conditions of the post-war period. This requires systemic transformational changes in the socio-economic environment, reform of the financial system, further improvement of the decentralization of the management of state financial resources, since expenditures from the state budget to cover the costs of armaments and ensuring the independence of Ukraine will have a large specific weight annually.

APA, Harvard, Vancouver, ISO, and other styles

37

Tom, Edet Joshua, and Uduak Iwok Asian. "Budget Implementation and Socio- Economic Development of Akwa Ibom State." International Journal of Development and Economic Sustainability 13, no. 2 (2025): 1–16. https://doi.org/10.37745/ijdes.13/vol13n1116.

Full text

Abstract:

This study examined the impacts of budget implementation on socio-economic development in Akwa Ibom State from 2015-2023 as a reference point. Budgets played a crucial role in guiding resource allocation to sectors like education, healthcare, and infrastructure, driving economic growth and societal welfare. Globally, effective budget execution led to improved economic stability, growth, and poverty reduction. However, developing nations, including Nigeria, faced significant hurdles such as revenue shortfalls, policy inconsistencies, and corruption, which undermined fiscal performance. In Akwa

APA, Harvard, Vancouver, ISO, and other styles

38

Zarova, Yulduz Komil qizi, and Hotamov K.R. "REVENUE AND EXPENDITURE MANAGEMENT." MULTIDISCIPLINARY JOURNAL OF SCIENCE AND TECHNOLOGY 4, no. 4 (2024): 263–67. https://doi.org/10.5281/zenodo.11040203.

Full text

Abstract:

Establishing a modern state budget in our country, creating, reviewing, accepting and executing the budget project inensuring the functioning of the budget system, monitoring its execution, preparing and approving the report on its execution, as well as between the budgets included in the structure of the state budget effective organization of the activities of the state authorities and local self-government bodies and the participants of the budget process, which are related to the regulation of mutual relations in accordance with the laws, ensured the relations of the budget process. However

APA, Harvard, Vancouver, ISO, and other styles

39

Chorshanbiyev, Umrzoq, and Olmos Boboqulov. "BUDGET SYSTEM OF THE REPUBLIC OF UZBEKISTAN AND ISSUES OF EXPANDING THE ROLE OF LOCAL BUDGETS IN IT." MODERN SCIENCE AND RESEARCH 2, no. 12 (2023): 1278–85. https://doi.org/10.5281/zenodo.10441367.

Full text

Abstract:

<em>Increasing the capacity of the state budget largely depends on expanding the revenue base of local budgets and developing the self-sufficiency of regions. Based on this, this article discusses the issues of expanding the role of local budgets.</em>

APA, Harvard, Vancouver, ISO, and other styles

40

Jaxbarov, Jamshidbek Tilavoldi o'g'li. "ISSUES OF EXPANDING THE USE OF INFORMATION TECHNOLOGIES IN PUBLIC FINANCIAL CONTROL." Nazariy va amaliy tadqiqotlar xalqaro jurnali 3, no. 2 (2023): 73–80. https://doi.org/10.5281/zenodo.7766820.

Full text

Abstract:

<em>This article describes the state financial control system, its role in the implementation of the state budget, increasing the efficiency of state budget expenditures, strengthening the prevention of violations of budget legislation and expanding remote financial control, as well as the directions for improving the activities of state financial control bodies. Analysis of the state of state financial control in our country and scientific and practical conclusions and suggestions on the organization of state financial control with extensive use of digital technologies are given.</em>

APA, Harvard, Vancouver, ISO, and other styles

41

Zotikov, Nikolay Z., and Anna A. Danilova. "TAX REVENUES OF BUDGETS IN CONDITIONS OF CURRENT TAX LEGISLATION." Oeconomia et Jus, no. 4 (December 26, 2022): 35–44. http://dx.doi.org/10.47026/2499-9636-2022-4-35-44.

Full text

Abstract:

The relevance of the research topic is due to the fact that taxes are an important component of budget revenues at various levels. With the help of taxes, the activities of the state, the functioning of the budgetary sphere, and the financial stability of the state are ensured. The Russian Federation, being a federal state, has a three-level budget: federal, regional and local budgets. Taxes, being one of the sources of budget revenue generation, are also divided by the tax legislation of the Russian Federation into three levels: federal, regional and local. Budget legislation introduced the p

APA, Harvard, Vancouver, ISO, and other styles

42

MAKOHON, Valentyna. "State wartime budget: 2022." Herald of Kyiv National University of Trade and Economics 148, no. 2 (2023): 59–66. http://dx.doi.org/10.31617/1.2023(148)06.

Full text

Abstract:

Introduction. Increasing the quality level of implementation of the State Budget of Ukraine requires a systematic approach in view of the importance of the development and adoption of mutually agreed decisions of financial and budgetary institutions under martial law. Problem. It is important to ensure dynamic budget balance, take into account the principles that determine the basic model of the budget regulation mechanism in the conditions of large-scale military operations, which significantly influenced the change in the trend of economic development. The aim of the paper is to identify th

APA, Harvard, Vancouver, ISO, and other styles

43

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

44

Babich, Lyudmila, and Alla Grechan. "FEATURES OF THE FORMATION OF THE BUDGET UNDER THE CONDITIONS OF MARITAL STATE." Automobile Roads and Road Construction, no. 113.2 (2023): 193–201. http://dx.doi.org/10.33744/0365-8171-2023-113.2-193-201.

Full text

Abstract:

The article is devoted to the substantiation of scientific approaches to the formation of the state budget in the modern conditions of Ukraine's martial law. The object of the study is regulatory and analytical support for the formation and implementation of the budget as an integral basis of macroeconomic forecasting. The purpose of the work is to study the key issues related to the formation of the budget and outline the main directions for increasing its role as a financial basis for ensuring the economic development of the country with an emphasis on the main priorities of budget expenditu

APA, Harvard, Vancouver, ISO, and other styles

45

Pavlova, Svetlana Yu, and Nikita V. Geroev. "THE ROLE OF STATE PROGRAMS IN FORMING THE EXPENDITURE PART OF THE FEDERAL BUDGET." Oeconomia et Jus, no. 2 (June 25, 2021): 21–29. http://dx.doi.org/10.47026/2499-9636-2021-2-21-29.

Full text

Abstract:

The article analyzes the structure of state programs financing, provides actual data on federal budget expenditures for several years. On the basis of actual data, the predominant role of state programs in forming the budget system expenditures in the Russian Federation is shown. On average, in 2014-2019, the share of expenditures on state programs was 51.5%. In 2019, the share of expenditures for implementing the state programs in the structure of federal budget expenditures was about 61%. The relevance of the topic showing the impact of state programs on the federal budget expenditures is ca

APA, Harvard, Vancouver, ISO, and other styles

46

Aguzarova, Fatima S. "Stages of formation of the budget system of Russia." ACCOUNTING AND CONTROL 1 (2025): 78–83. https://doi.org/10.36871/u.i.k.2025.01.01.007.

Full text

Abstract:

The article examines the key stages of the development of the Russian budget system. It is noted that before the revolution there was a two-tier budget system, which later underwent drastic changes. The author analyzes the role of tax reform in the formation of revenues of territorial budgets. Special attention is paid to the impact of economic and political changes on the country’s budget. In conclusion, it is proposed to adapt the budget system to modern challenges in order to ensure the well-being of the population and the sustainable development of the state.

APA, Harvard, Vancouver, ISO, and other styles

47

Ashirov, Jasur. "BUDGET SYSTEM OF THE REPUBLIC OF UZBEKISTAN AND ISSUES OF EXPANDING THE ROLE OF LOCAL BUDGETS IN IT." MODERN SCIENCE AND RESEARCH 3, no. 3 (2024): 432–39. https://doi.org/10.5281/zenodo.10828026.

Full text

Abstract:

<em>Ensuring the stability of the state budget, reducing the differences in socio-economic development of regions is largely related to the expansion of the income base of local budgets. Based on this, this article discusses the issues of expanding the revenue base of local budgets.</em>

APA, Harvard, Vancouver, ISO, and other styles

48

Boyko, Natalya N. "Relevant Issues of Inter-Budget Transfers in Local Budgets." State power and local self-government 10 (October 15, 2020): 30–36. http://dx.doi.org/10.18572/1813-1247-2020-10-30-36.

Full text

Abstract:

Increasing the independence of regional and local budgets is the task that the state faces most acutely in modern conditions. The decline in the financial independence of the territories, the problem of the adequacy of their own resources at the regional and local levels of the budget system are one of the most urgent and demanding issues for the effective functioning of the budget system in the Russian Federation. The purpose of this article is to analyze the current problems of inter-budget transfers in local budgets. The article considers the role of inter-budget transfers in the local budg

APA, Harvard, Vancouver, ISO, and other styles

49

Novikov, Dmytro. "Participants of the budget process at the level of local budgets: system, powers and challenges of martial law." Problems of legality, no. 167 (December 30, 2024): 53–70. https://doi.org/10.21564/2414-990x.167.314403.

Full text

Abstract:

This article examines the powers and functions of key participants in the budgetary process at the local budget level in Ukraine. The activities of local self-government bodies, executive authorities, as well as territorial offices of the State Treasury Service, the State Tax Service, and the State Audit Service are analyzed. Particular attention is paid to their role in ensuring the efficient functioning of the budgetary system under martial law. It has been determined that coordination between the participants of the budget process, as well as ensuring financial transparency and accountabili

APA, Harvard, Vancouver, ISO, and other styles

50

Sunnatov, Qudratulla Sundorqul ogli. "THE ROLE OF THE STATE BUDGET AND TAX POLICY IN REGULATING THE ECONOMY." Journal of Contemporary World Studies 3, no. 1 (2025): 48–50. https://doi.org/10.5281/zenodo.14715652.

Full text

Abstract:

<strong>Abstract:</strong> This article analyzes the role of the state budget and tax policy in regulating the economy. The state budget and tax policy are important tools for ensuring efficient resource allocation, social justice, and economic stability in the economy. The budget helps promote economic growth, meet social needs, and maintain economic stability through the management of state revenues and expenditures. Tax policy, on the other hand, is a key instrument in ensuring the efficient operation of markets, equitable income distribution, and supporting economic activity. The article e

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!