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Journal articles on the topic 'State Treasury Service'
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1
Firlian, Clara Rizqi, and Dewi Kusumowati. "Prosedur pelaksanaan konfirmasi setoran negara berdasarkan peraturan Dirjen Perbendaharaan Nomor PER-5/PB/2018 (Studi pada Kantor Pelayanan Perbendaharaan Negara Tipe A1 Malang)." Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) 4, no. 1 (February 16, 2022): 16–30. http://dx.doi.org/10.26905/j.bijak.v4i1.7474.
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This study aims to determine whether the Malang Type A1 State Treasury Service Office and the Public Service Agency have implemented the procedures for implementing state revenue deposit confirmations in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018. This study uses a qualitative descriptive research method. Sources of data used are primary data and secondary data. The type of data in this study is the type of qualitative data. The data collection technique used is through in-depth interviews, observation, and documentation. The data is in the form of an application letter, recapitulation of state revenue deposits, ADK (Computer Data Archives), proof of state revenue deposits, then compared with the Regulation of the Director General of Treasury Number Per-5/PB/2018. The results of this study indicate that the State Treasury Service Office (KPPN) Type A1 Malang has complied with the implementation procedures in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018 and many Public Service Agency (BLU) Satkers are not in accordance with the Regulation of the Director General of Treasury Number Per- 5/PB/2018.
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Łopatecki, Karol. "The Introduction of the Transport Service Tax and Transport Service Treasury in the Grand Duchy of Lithuania." Lithuanian Historical Studies 24, no. 1 (December 9, 2020): 1–30. http://dx.doi.org/10.30965/25386565-02401001.
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The article analyses actions taken and normative acts issued that formed the basis for the functioning of the transport service tax (podwoda tax) (1546–1578). The impact of Lithuanian solutions on the system introduced in the Polish Crown (1564–1565) is assessed. The tax base and characteristics of rules and collection are presented in the article. The resistance of the nobility to the introduction of this tribute is described. The resistance was much stronger than that observed for even extraordinary (one-off ) taxes several dozen times higher. Reasons for the marginalisation of this tribute and the ever smaller amounts going into the Land Treasury of the Grand Duchy of Lithuania are also shown. The article stresses that the only permanent annual tax in force in Lithuania was introduced in 1558. This state of affairs lasted until the reign of Władysław IV. He donated the quarterly tax (kwarta) to the treasury as income. The potential annual revenues resulting from the introduced tax ranged between 2,700 and 4,400 zlotys, and were allocated to the transport system based on transport service provision. The Transport Service Treasury (Podwoda Treasury) was to be supervised by the treasury guardian (skarbny), together with the treasury writer (pisarz skarbowy). Both were expected to pay the calculated amounts to messengers, envoys, and other people travelling for state purposes.
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Tchaikovskaya, Lyubov A., and Maxim V. Mikheev. "FEATURES AND PROBLEMS IN MAINTAINING A SPECIAL PERSONAL ACCOUNT BY NON-PARTICIPANTS IN THE BUDGET PROCESS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 88–95. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.014.
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In the process of work of organizations with budgetary institutions, quite often there is a need to open a personal account in the treasury. The treasury support mechanism is a form of state (budget) control aimed at achieving effective use of budget funds. The treasury payment system allows you to move to a new level of customer service by the treasury. With its help, various tasks are organized, the most important of which is associated with strengthening control over the expenditure of budgetary funds. The article discusses the possibility and principles of the mechanism of treasury support using a single personal account, as one of the areas that contribute to more efficient work in that direction. The article discusses in detail the features of the personal account of a commercial organization in the treasury.
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Yukhnenko, M. A. "Organizational directions of improving the institutional model of the treasury service of Ukraine." Public administration aspects 6, no. 4 (May 17, 2018): 39–47. http://dx.doi.org/10.15421/15201822.
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The article actualizes the system of organizational measures, the implementation of which functionally ensures the work of the State Treasury Service of Ukraine. Preliminary analysis made it possible to establish the existence of two main stages in the organization of the institutional model of the treasury service in the mechanisms of public financial management in Ukraine, information on which is briefly systematized in the material of the drawing. Using the Government’s Priority Action Plan for 2016, the Action Plan for 2017-2018. on the implementation of the Concept of the Development of Electronic Democracy and the Concept of the Development of Electronic Governance in Ukraine until 2020, an information matrix for optimizing the work of the Treasury of Ukraine was compiled. Data processing of the information matrix of the expediency of optimizing the work of the Treasury of Ukraine on the basis of the initial data made it possible to determine four alternatives and eight criteria for their comparison. Alternatives and criteria were used to formalize the initial data to determine the priority of actions in the processes of optimizing the work of the Treasury of Ukraine and proposed to adhere to the established sequence. The characteristics of ranking criteria prioritization for each alternative of realizing the areas of optimization of the work of the Treasury of Ukraine are given. Interim results of transformation of organizational directions of improving the institutional model of the treasury service of Ukraine are given. Consequently, the system should share the revenues between Central and Local budgets for the date supplied by the user according to the current sharing rates defined in the system. Moreover, today the development of internal control and internal audit in the public sector bodies of Ukraine is one of criteria for assessment of international experts of reforms in the PIFC sphere within implementation by Ukraine of undertaken commitments for realization of the Association Agreement between Ukraine and the EU. As a result the Treasury Institutional Model described in this document gives guidelines for the design of automated treasury systems for government aimed at two groups of people: authorities within government and their advisors who are engaged in planning and implementing such systems; and software designers and suppliers from the private sector – or even in-house developers of treasury software. It is important that these aspects be taken explicitly into account in the design and implementation of Ukrainian treasury system.
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Zran, Jamel, and Moez Ben Messaoud. "Broadcasting Public Service in the Arab World: Rupture and Continuity." International Journal of Social Sciences and Management 5, no. 3 (July 27, 2018): 98–112. http://dx.doi.org/10.3126/ijssm.v5i3.20599.
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A large proportion of the media around the world, especially those related to radio and television, belong to the state. In principle at least, there are three different terms to talk about these types of media: (1). The public media that draws on the treasury to present programming that is in the interest of the general population. They do not support any political party, not even the party in power. (2). National media owned by the state and using the treasury money, are also controlled directly by the state. (3). Government media that is owned by the ruling party and uses the treasury money, are also controlled by the ruling party. These three models coexist already in the Arab world since independence. This phenomenon almost removed the clear distinction that existed in principle between the government media and the public media. After the Arab Spring in 2011, however, this distinction remains important. The public broadcaster model was based on a principle that is still justified for most of the world and that the private media alone can not guarantee the pluralism of broadcasting. The problem, however, is that the government media have also largely failed. In several countries, the arrival of private media has pushed governments to exercise editorial control of the public media. The discussion of media regulation is aimed primarily at ensuring that the media financed by the Public treasury exercise their profession with the full independence of the government of the day to which they are entitled, rather than aiming to restrict the freedom of the media that already enjoy full editorial independence. In the Arab world, there have been some attempts to recover and modernize the ideal model of public media, as for example the case of Tunisia, Morocco and Jordan. This study aim to search if the Arab broadcasting meet the recognized standards and the requirements of the concept of public service?Int. J. Soc. Sc. Manage. Vol. 5, Issue-3: 98-112
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Grytsyshen Dymytrii, Grytsyshen Dymytrii, and Opanasiuk Andrii Opanasiuk Andrii. "INSTITUTIONALIZATION OF PUBLIC FINANCIAL AND CONTROL ACTIVITY AS A TOOL FOR FIGHTING ECONOMIC CRIME." Socio World-Social Research & Behavioral Sciences 03, no. 01 (January 14, 2021): 39–54. http://dx.doi.org/10.36962/swd0301202139.
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The essence of institutionalization of the state financial and control activity is defined in the article. The activity of the Accounting Chamber as the highest audit body in Ukraine is studied. The normative legal acts regulating the activity of the State Audit Service of Ukraine are analyzed and generalized. The tasks and functions of the State Tax Service of Ukraine and the State Customs Service of Ukraine as institutional subjects of the state financial and control activity are defined. The institutional principles of the state financial and control activity in the focus of the fight against economic crime in the format of the activity of the State Treasury Service of Ukraine have been worked out. The functional directions and peculiarities of the activity of the State Financial Monitoring Service are analyzed. The matrix of institutionalization of financial control activity as a tool for combating economic crime has been formed. Keywords: economic crime, institutionalization, state financial and control activity, institutional principles.
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Suparjo, Corry Yohana, and Ma'ruf Akbar. "The Effect of Integrity, Professionalism, and Innovation on Service Performance." Journal of Business and Behavioural Entrepreneurship 4, no. 1 (June 5, 2020): 26–42. http://dx.doi.org/10.21009/jobbe.004.1.03.
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This study aims to analyze the influence of Integrity, Professionalism, and Innovation in order to encourage the achievement of good service performance. This study involved 207 people from 384 employees at the State Treasury Service Office in the Regional Office of the Directorate General of Treasury, Jakarta Province. The seven KPPNs were chosen because they have the same service user characteristics as other KPPNs and can represent KPPNs throughout Indonesia. Nationally, in terms of the budget managed and the number of work units served, more than half are served by the seven KPPNs. The average amount of the state budget managed by the seven KPPNs is 75.5% of all funds nationally. The technical analysis used is descriptive statistics and inferential statistics, with hypothesis testing tools using Path Analysis. The results of the study show that Integrity has a positive and significant effect on Service Performance, Professionalism has a positive and significant effect on Service Performance, Innovation has a positive and significant effect on Service Performance, Integrity positive and significant effect on Innovation, Professionalism positive and significant effect on Innovation and Integrity, Professionalism, and Innovation together have a positive and significant effect on Service Performance. This research provides evidence that Integrity, Professionalism, and Innovation as elements of the Ministry of Finance Values can create a bureaucracy that has good public service performance, so it needs to be continuously socialized and internalized to all employees of the Ministry of Finance.
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Cheptoo, Sang Hilda, and James Kilika. "DISCRETIONARY BENEFITS AND EMPLOYEE RETENTION IN STATE AGENCIES: A CASE OF REGULATORY STATE AGENCIES UNDER THE NATIONAL TREASURY, NAIROBI CITY COUNTY, KENYA." Edith Cowan Journal of Strategic Management 1, no. 1 (September 5, 2021): 10–18. http://dx.doi.org/10.55077/edithcowanjournalofstrategicmanagement.v1i1.23.
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Purpose: Retention of employees in Kenya’s state agencies has been cited as a big challenge that has continued to undermine effective and efficient service delivery to the public. Employee retention is key to these agencies and failure to retain employees significantly affects their operations thus having a great impact on their service delivery, sustainable development and contribution towards Vision 2030. This study explored the influence of discretionary benefits on employee retention in Kenya’s state regulatory Agencies operating under the National Treasury.
Design/ Methodology/Approach: The study adopted descriptive and cross-sectional research designs and 320 employees of the four regulatory state agencies under the National Treasury, Kenya, as of 30th June 2017. Stratified proportionate simple random sampling was used in selecting a sample size of 175 with top, middle-level management and support staff used as strata. Quantitative and qualitative primary data was collected using self-administered semi-structured questionnaires. The study used both descriptive and inferential statistics to analyze the collected data.
Findings: The study found a positive and significant relationship between three independent variables namely health insurance, wellness programs, and work-life balance and the dependent variable which was employee retention. A pension plan was found to have an insignificant relationship with employee retention.
Contribution to policy and practice: The study concluded that that managers should craft strategies aimed at reducing attrition rates.
Originality/Value: The study extends the literature on strategic human resource management. It is the first study to be conducted on employee retention in state agencies.
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Meinarsih, Triana, and Binsar H. Simanjuntak. "Kepuasan Pengguna Layanan Pencairan Dana ABPN Pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Khusus Jakarta VI." Liquidity 3, no. 2 (June 28, 2018): 115–25. http://dx.doi.org/10.32546/lq.v3i2.86.
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This study analyzes the problem of the level of user satisfaction the Office of State Treasury Service (KPPN), the factors that lead to customer dissatisfaction of KPPN, as well as the efforts of KPPN to improve customer satisfaction. This study shows that user customer satisfaction is quite high. The indicators of satisfaction are tangibility, reliability, responsiveness, assurance, and empathy. The result of Whitney Mann test of the entire indicators is> 0.05 (5%). So the valuating of five attribute in both groups, perceived service and expected service, shows a difference satisfaction. In Cartesian Diagram, the three entered in quadrant 1, in which quadrant 1 shows the expected high service, but instead low perceived service. So there is a high gap between expected service and perceived services, which lead to dissatisfaction, and efforts of KPPN’s to improve customer satisfaction with the implementation of one-stop service, no cost and improving the competence of staff.
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Trampusch, Christine. "The financialization of the state: Government debt management reforms in New Zealand and Ireland." Competition & Change 23, no. 1 (September 23, 2018): 3–22. http://dx.doi.org/10.1177/1024529418800778.
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The financialization of sovereign debt management has received attention in comparative political economy studies. While previous studies have highlighted the cross-national commonality of this process and the congruence of interests between finance and governments, the analysis of the role of finance and state agency in domestic reform processes is still under-exposed. By analysing the financialization of government debt management in the two early adopter countries, New Zealand and Ireland, this study seeks to close this gap. The study shows that differences in the structure of financial markets and the civil service systems resulted in different policymaking processes through which Treasury civil servants brought financial economics into the reforms. In New Zealand, economists had an in-house position within the Treasury and were able to frame the decision-making process (ideational explanation), while in Ireland, finance successfully lobbied senior civil servants who sponsored these efforts (interest explanation). With this finding, this article reveals the multiple channels that lead to sovereign debt management financialization.
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Priyandanu, Totok, Stia Budhi ., and Jamaluddin . "State Civil Service Apparatus Mechanism in the Field of Treasury and Financial Asset Management Agency." Saudi Journal of Engineering and Technology 03, no. 11 (November 30, 2019): 545–48. http://dx.doi.org/10.36348/sjef.2019.v03i11.012.
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Bulygina, O. Yu. "ADMINISTRATIVE PROCEDURES OF INTERNAL AUDIT IN THE BODIES OF THE STATE TREASURY SERVICE OF UKRAINE." State and Regions. Series: Law 2, no. 3 (2020): 30–35. http://dx.doi.org/10.32840/1813-338x-2020.3.2.5.
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Lisawanto, Lisawanto. "Pengaruh Disiplin Kerja Rekonsiliasi Satuan Kerja Dalam Aplikasi E–Rekon–LK Terhadap Kinerja Pegawai Bagian Seksi Verifikasi Dan Akuntansi Pada Kantor Pelayanan Perbendaharaan Negara Buntok Tahun 2020." Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi 6, no. 2 (October 16, 2020): 56–69. http://dx.doi.org/10.33084/restorica.v6i2.1779.
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This study aims to determine and describe the effect of Work Unit Reconciliation Work Discipline on the e-Rekon-LK Application on Employee Performance in the Verification and Accounting Section at the Buntok State Treasury Service Office in 2020 and to find out and describe the most influential indicators on work discipline unit reconciliation. work (Satker) in the e-Rekon-LK application on the performance of employees of the verification and accounting section.
The theory used in this research is Work Discipline according to Bejo Siswanto (2019: 291) and employee performance theory according to Agus Dwiyanto (2017: 47). This research uses descriptive quantitative method with data collection techniques using observation, interviews, documentation and questionnaires. This study has two variables, namely the independent variable (X) work unit reconciliation discipline in the e-rekon-lk application and the dependent variable (Y) the employee performance in the verification and accounting section. The data analysis tool used is Simple Linear Regression using SPSS Version 25. The hypothesis in this study is H1. It is suspected that there is an influence between the work unit reconciliation work discipline (satker) in the e-Rekon-LK application on the performance of employees of the verification and accounting section of the Buntok State Treasury Service Office 2020, H2. It is suspected that the level of vigilance in the work unit (Satker) reconciliation work discipline indicator in the e-Rekon-LK application has the most influence on employee performance in the verification and accounting section.
The results obtained in the calculation of simple linear regression are Y = 10.946 + 0.765 X where the value (a) is 10.946 and the coefficient value (b) is 0.765. Then the tcount is obtained from the above test that tcount> ttable (5.876> 2.035) then Ho is rejected and Ha is accepted, meaning that there is a significant influence between Work Discipline Work Unit Reconciliation (Satker) in the e-Rekon-LK Application on the Performance of Section Employees Verification and Accounting Section at the Buntok State Treasury Service Office 2020.
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Tarigan, Vitryani, Eva Sriwiyanti, and Bagudek Tumanggor. "Penerapan SPAN Pada Pencairan Dana di Kantor Pelayanan Perbendaharaan Negara (KPPN) Pematangsiantar." Owner 6, no. 2 (March 30, 2022): 1716–21. http://dx.doi.org/10.33395/owner.v6i2.792.
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This study aims to find out how the application of the State Treasury and Budget System (SPAN) to the disbursement of funds at the Pematangsiantar State Treasury Service Office (KPPN). Data collection in this study was carried out using primary data sources, namely from interviews, documents and observations. The selection of sources is carried out according to certain criteria in each section. The results of this study indicate that the mechanism for disbursement of funds has been carried out in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 190/PMK.05/2012 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget, and the application of SPAN on disbursement of funds at KPPN Pematangsiantar has been running smoothly. fluent. However, there are some drawbacks caused by system constraints in its application. Constraints faced such as switching SPAN users to the head office, the majority of baby boomers employees, network disturbances and the lack of innovation to create backup databases
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Handayani, Nur, and Maratus Zahro. "POTRET PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARA DANA BANTUAN OPERASIONAL SEKOLAH (BOS)." Wahana Riset Akuntansi 9, no. 1 (April 30, 2021): 62. http://dx.doi.org/10.24036/wra.v9i1.111962.
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This study aims to examine the implementation of tax deductions and collection by the Treasurer of Bantuan Operasional Sekolah (BOS). The research data analysis used a descriptive qualitative approach. The research objects were SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan. Data collection techniques used unstructured interviews, observation and documentation. The results showed that the implementation of witholding tax and levy carried out by the treasurer at SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan was still not optimal and some were not in accordance with the applicable taxation regulations. The results show that there are five (5) things that can make the treasurer make the mismatch, namely: first, the high incomprehension of the treasurer about tariffs, the basis for imposition and obligations related to taxation. Second, the lack of training attended by BOS fund treasurers. Third, the rapid change in taxation rules. Fourth, lack of socialization from related parties (such as the Tax Service Office, Education and Culture Office). Fifth, the high level of activity apart from taking care of BOS funds from the BOS fund treasurer. This mismatch automatically causes the tax, which is generally the state revenue that is relied on the most to become less than optimal. This is because there are still funds that should go to the state treasury. Keywords: Treasurer; BOS Funds; Deductions; Collections; Taxes
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SUSHKO, Nataliia. "Formation of state treasury service of Ukraine as a component of modernization of government finance management." Fìnansi Ukraïni 2017, no. 259 (June 25, 2017): 56–73. http://dx.doi.org/10.33763/finukr2017.06.056.
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Bulyhina, Olena. "LEGAL STATUS OF INTERNAL AUDIT SUBJECTS IN THE BODIES OF THE STATE TREASURY SERVICE OF UKRAINE." Knowledge, Education, Law, Management 2, no. 4 (2020): 19–24. http://dx.doi.org/10.51647/kelm.2020.4.2.4.
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Rachman, Siswati. "PROSEDUR PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS JASA PENGIRIMAN PAKET PADA PT POS INDONESIA (PERSERO) MAKASSAR 90000." Amnesty: Jurnal Riset Perpajakan 3, no. 2 (November 29, 2020): 202–10. http://dx.doi.org/10.26618/jrp.v3i2.4414.
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This study aims to determine the procedure for collecting value added tax (VAT) for package delivery services at PT POS INDONESIA (PERSERO) Makassar 90000. The type of research used is qualitative description, which explained between facts and data or information that has been obtained from the place of research.This research was conducted for two months from May 2019 to June 2019, at PT POS INDOENESIA (PERSERO) Makassar 90000. Techniques for collecting data using observation and interviews. The results of the research concluded that the procedure for collecting Value Added Tax (PPN), they are: 1) VAT collection starts when customers submit taxable goods (BKP) in the retail and corporate services section as VAT collectors, 2) Service section provides letter of receipt of receipt to the customer, 3) the service section prints the backsheet as proof of VAT collection then recorded by the accounting department, 4) After being accounted for by the accounting, backsheet and VAT payments deposited to the finance department and then deposited to the state treasury.
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LOWE, RODNEY. "MILESTONE OR MILLSTONE? THE 1959–1961 PLOWDEN COMMITTEE AND ITS IMPACT ON BRITISH WELFARE POLICY." Historical Journal 40, no. 2 (June 1997): 463–91. http://dx.doi.org/10.1017/s0018246x96007054.
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The Plowden committee on the control of public expenditure has been described as a milestone in the modernization of postwar British government. Certainly it effected major changes in both the Treasury's structure and personnel and, by securing the establishment of the public expenditure survey committee, gave subsequent governments the opportunity to plan public expenditure rationally in relation to prospective resources. Ultimately, however, the committee was a failure. The civil service was re-examined by the Fulton committee within five years and public expenditure soon escalated out of control. The Plowden committee thus represented a major lost opportunity. The time had been ripe for a fundamental political and administrative adjustment to the needs of the extended postwar state; but the committee failed to build the necessary political, parliamentary or public support for its recommendations. The reason for failure was its restricted nature as an internal enquiry with largely ineffectual ‘outside’ members, which enabled vested Treasury interests increasingly to dictate its deliberations. A more open enquiry would have stimulated and brought the best out of the ‘modernizers’ within the Treasury. The committee, therefore, proved to be not an administrative milestone but a prime example of how British institutions, under the guise of reform, have traditionally deflected criticism, truncated discussion and thereby stifled the fundamental reforms required to halt Britain's decline. In relation to welfare policy, the committee failed to examine the relative efficiency of collective provision in given policy areas, opposed contracyclical demand management and covertly sought to cap welfare expenditure. In short, it accepted the electoral necessity but not the legitimacy of the welfare state.
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BULYGINA, O. Yu. "FEATURES OF LEGAL REGULATION OF INTERNAL AUDIT IN THE BODIES OF THE STATE TREASURY SERVICE OF UKRAINE." Law and Society 2, no. 6-2 (2020): 153–60. http://dx.doi.org/10.32842/2078-3736/2020.6.2.2.23.
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Bulygina, O. Yu. "Directions, types and objects of internal audit in the bodies of the State Treasury Service of Ukraine." Legal Novels 2, no. 11 (2020): 19–26. http://dx.doi.org/10.32847/ln.2020.11.2.03.
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Tri Kurniawati, Desi, M. Abdi Dzil Ikhram W, and Pusvita Yuana. "The mediating role of task-technology fit (TTF) in the effect of knowledge sharing intention on job satisfaction and employee performance." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 6 (September 28, 2021): 93–100. http://dx.doi.org/10.20525/ijrbs.v10i6.1336.
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Public service offices are currently required to provide services effectively and efficiently. Therefore, technology plays a role in helping employees to be able to finish the job. The use of technology makes employees able to achieve high satisfaction and productivity. To be able to take advantage of existing technology, a collaboration between employees is needed through knowledge sharing. This study focuses on the context of the role of task-technology fit in mediating the relationship of knowledge sharing intention to employee satisfaction and performance. This is explanatory research was conducted through a survey of 412 employees of the State Treasury Service Office (KPPN) in the East Java Province. The structural Equation Model (SEM) approach was used and 214 questionnaires were processed with WarpPLS. The results of this study indicate that knowledge sharing, intention affects task-technology fit (TTF) and task-technology fit (TTF) also has a significant effect on employee satisfaction and performance.
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Thompson, Peter A. "Desultory Dividends: The Politics of Funding the Tvnz Charter." Media International Australia 117, no. 1 (November 2005): 86–99. http://dx.doi.org/10.1177/1329878x0511700110.
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The introduction of the TVNZ charter legislation in 2003 restructured the broadcaster from a state-owned enterprise (SEO) to a Crown-owned company (CROC). TVNZ was given a charter involving a dual remit obliging the delivery of extensive public service functions while maintaining commercial performance. The government also decided to directly fund charter initiatives through the Ministry for Culture and Heritage, and TVNZ anticipated that the Treasury would forego any expectations of continued dividend payments. However, in 2004 TVNZ paid a $37.6 million dividend to the Treasury — double the amount it received from the Ministry of Culture and Heritage. Despite charter requirements, TVNZ remains disproportionately dependent on commercial revenue to fund programming initiatives. Drawing on original interviews with TVNZ and ministerial officials, and using the TVNZ charter as a case study, this paper explores how different institutional agents can engage with political-economic structures in the negotiation of broadcasting policy and funding mechanisms.
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Касаткин, Дмитрий Михайлович. "Civil legal responsibility of the FPS of Russia for the obligations of the subsidiary state institutions." Vestnik Kuzbasskogo instituta, no. 4(45) (December 18, 2020): 148–53. http://dx.doi.org/10.53993/2078-3914/2020/4(45)/148-153.
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Cтатья посвящена анализу специфики субсидиарной ответственности ФСИН России по обязательствам подведомственных ей учреждений. Рассмотрено сложившиеся правовое регулирование отношений ФСИН России и подведомственных ей учреждений, распределение между ними ответственности по обязательствам. Особое внимание уделяется проблемным вопросам правильного определения субъекта ответственности по обязательствам учреждений ФСИН России. Проведен анализ нормативных правовых актов, регулирующих правовое положение и ответственность государственных казенных учреждений. Подведомственные учреждения ФСИН России, как правило, имеют организационно-правовую форму государственных казенных учреждений, что предполагает особую форму субсидиарной ответственности, при которой ФСИН России несет ответственность только при недостаточности денежных средств у подведомственного учреждения. Это вступает в коллизию с общими нормами Гражданского кодекса Российской Федерации о субсидиарной ответственности, где достаточно лишь один раз предъявить требование к основному должнику, чтобы затем привлечь к ответственности лицо, которое несет субсидиарную ответственность по обязательству. Цель данной статьи - выработать определенные условия и порядок привлечения ФСИН России к ответственности по обязательствам подведомственных казенных учреждений. The article is devoted to the analysis of the specifics of subsidiary liability of the Federal Penitentiary Service of Russia for the obligations of its subordinate institutions. The existing legal regulation of relations between the FPS of Russia and its subordinate institutions, the distribution of responsibilities between them under obligations are considered. Particular attention is paid to the problematic issues of correctly determining the subject of responsibility for the obligations of the FPS of Russia institutions. The analysis of regulatory legal acts governing the legal status and responsibility of state treasury institutions. Subordinate institutions of the Federal Penitentiary Service of Russia, as a rule, have the legal form of state treasury institutions, which implies a special form of subsidiary liability, in which the Federal Penitentiary Service of Russia is only liable for insufficient funds at the subordinate institution. This comes into conflict with the general norms of the Civil Code of the Russian Federation on subsidiary liability, where it is enough to submit a claim to the main debtor only once, in order to then bring to justice, the person who bears subsidiary liability for the obligation. The purpose of this article is to develop certain conditions and a procedure for holding the FPS of Russia of Russia liable for the obligations of subordinate state institutions.
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Demina, Vera, Svetlana Demina, Oksana Kozhukalova, and Irina Zayakina. "Quality of education as a requirement of modern society." E3S Web of Conferences 210 (2020): 22031. http://dx.doi.org/10.1051/e3sconf/202021022031.
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The aim of the work is to study the compliance of the quality of education in Russia with the requirements determined by the needs of the Russian society. The article reveals the genesis of such categories as" quality of education "and"quality of products and services". The features of educational services as a public good in the forms of market relations are revealed. The structure and role of various consumers of educational services are defined separately, and a classification of the needs and requirements of consumers to the quality of education is proposed. In the course of the research, such methods as analysis and synthesis, induction and deduction, and statistical methods for studying the economic situation were used. The empirical base of the research is scientific works of Russian and foreign authors on the problems of education quality, National standards of the Russian Federation and International standards in the field of quality, the Federal law "on education in the Russian Federation", Federal state educational standards of the Russian Federation, official data of the Federal Treasury and the Federal state statistics service of the Russian Federation.
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Marchenko, Lyudmila. "Archetypal principles of implementation of sustainable development technologies in the sphere of customers of state treasury service of Ukraine." Public management 18, no. 3-2019 (June 2019): 288–97. http://dx.doi.org/10.32689/2617-2224-2019-18-3-288-297.
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Suslova, L. N., and I. V. Yarkova. "Formation of a Pension Allowance system for Civil Servants of the Tobolsk Province of the 19th - early 20th Centuries." Nauchnyy Dialog, no. 1 (January 30, 2020): 484–94. http://dx.doi.org/10.24224/2227-1295-2020-1-484-494.
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The article is devoted to the study of historical experience in the formation of pensions for employees of the Tobolsk province in the XIX - early XX centuries. The authors of the article associate their interest in the indicated problems with its poor knowledge, as well as the reform of pension provision in modern Russia. The source of the study was the legislative, clerical and statistical documents of the funds of the School Directorate, City Council, Tobolsk Provincial Board, Tobolsk State Chamber, Tobolsk Gymnasium, Tobolsk State Bank, Tobolsk Post and Telegraph Office, Tobolsk Notary Archive and others. The most significant of these are the lists of pensioners living in the Tobolsk province, the Tobolsk Treasury Chamber statements on pensioners, documents that fix the number and size of pensions issued and not issued, and cases regarding the assignment of pensions. The authors of the article note the absence in the period under review of a single pension provision practice for all social categories of the population. The author analyzes pension payments accrued to officials from the treasury, and funded payments from public emmeritial cash desks. It is concluded that the formation of the pension provision of civil servants can be attributed to the end of the first quarter of the XIX century. The circle of persons entitled to receive a pension is designated, the sources of pension financing are identified. It was concluded that for the provision of pensions to officials of the period under review, the dependence of the pension salary on the size of the annual salary, the rank and length of service of the civil service was characteristic.
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Zaenudinsyah, Fandi. "Analisis Faktor Penyebab Penumpukan Pencairan Dana APBN pada Akhir Tahun Anggaran." Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 1, no. 1 (June 30, 2016): 67–83. http://dx.doi.org/10.33105/itr.v1i1.56.
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Central government expenditures as the largest component of state expenditures have an important role in determining national output and affecting allocation and efficiency of economic resources. The increase of state expenditures, both for central government expenditures and transfer to local governments, are ideally followed by responsive budget absorption pattern. The high remaining budget at the end of the year indicates that the budget implementation is not optimal, which could lead to economic losses. This low budget absorption pattern has also occurred at the spending units at the State Treasury Service Office (KPPN) Jakarta V. This study aims to determine the factors that cause a low budget absorption pattern of the state budget (APBN) at the end of the fiscal year at KPPN Jakarta V. This study used method of data analysis in the form of factor analysis. The results show that the low budget absorption pattern of the state funds at the end of the fiscal year is caused by eight factors, namely treasury administration, procurement implementation, budget planning, technical support requirements, procurement schedule, human resources, competencies, and job rotation. This study uses method of data analysis in the form of factor analysis. The results showed that the buildup of disbursement of state funds by the end of the fiscal year at the working units within KPPN Jakarta V caused by the eight factors, namely the treasury administration, procurement implementation, planning, supporting technical requirement, procurement scheduling, human resources, competencies, and mutation of officers in charge. Abstrak Belanja pemerintah pusat sebagai komponen terbesar belanja negara memiliki peran penting dalam menentukan output nasional dan mempengaruhi alokasi dan efisiensi sumber daya ekonomi. Peningkatan belanja negara, baik belanja pemerintah pusat maupun transfer ke daerah, idealnya diikuti dengan pola penyerapan yang responsive. Penyerapan anggaran yang masih menumpuk pada akhir tahun mengindikasikan bahwa pelaksanaan anggaran belum optimal, bahkan dapat menyebabkan kerugian negara secara ekonomis. Penumpukan pencairan dana tersebut juga terjadi pada Satuan Kerja lingkup Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta V. Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab penumpukan pencairan dana APBN pada akhir tahun anggaran. Penelitian ini menggunakan metode analisis data berupa analisis faktor. Hasil penelitian menunjukkan bahwa penumpukan pencairan dana APBN pada akhir tahun anggaran pada Satuan Kerja lingkup KPPN Jakarta V disebabkan oleh delapan faktor, yaitu administrasi perbendaharaan, pelaksanaan pengadaan, perencanaan anggaran, persyaratan teknis pendukung, jadwal pengadaan, sumber daya manusia, kompetensi, dan mutasi pejabat.
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Zaenudinsyah, Fandi. "Analisis Faktor Penyebab Penumpukan Pencairan Dana APBN pada Akhir Tahun Anggaran." Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik 1, no. 1 (June 30, 2016): 67–83. http://dx.doi.org/10.33105/itrev.v1i1.56.
Full textAbstract:
Central government expenditures as the largest component of state expenditures have an important role in determining national output and affecting allocation and efficiency of economic resources. The increase of state expenditures, both for central government expenditures and transfer to local governments, are ideally followed by responsive budget absorption pattern. The high remaining budget at the end of the year indicates that the budget implementation is not optimal, which could lead to economic losses. This low budget absorption pattern has also occurred at the spending units at the State Treasury Service Office (KPPN) Jakarta V. This study aims to determine the factors that cause a low budget absorption pattern of the state budget (APBN) at the end of the fiscal year at KPPN Jakarta V. This study used method of data analysis in the form of factor analysis. The results show that the low budget absorption pattern of the state funds at the end of the fiscal year is caused by eight factors, namely treasury administration, procurement implementation, budget planning, technical support requirements, procurement schedule, human resources, competencies, and job rotation. This study uses method of data analysis in the form of factor analysis. The results showed that the buildup of disbursement of state funds by the end of the fiscal year at the working units within KPPN Jakarta V caused by the eight factors, namely the treasury administration, procurement implementation, planning, supporting technical requirement, procurement scheduling, human resources, competencies, and mutation of officers in charge.
Abstrak
Belanja pemerintah pusat sebagai komponen terbesar belanja negara memiliki peran penting dalam menentukan output nasional dan mempengaruhi alokasi dan efisiensi sumber daya ekonomi. Peningkatan belanja negara, baik belanja pemerintah pusat maupun transfer ke daerah, idealnya diikuti dengan pola penyerapan yang responsive. Penyerapan anggaran yang masih menumpuk pada akhir tahun mengindikasikan bahwa pelaksanaan anggaran belum optimal, bahkan dapat menyebabkan kerugian negara secara ekonomis. Penumpukan pencairan dana tersebut juga terjadi pada Satuan Kerja lingkup Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta V. Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab penumpukan pencairan dana APBN pada akhir tahun anggaran. Penelitian ini menggunakan metode analisis data berupa analisis faktor. Hasil penelitian menunjukkan bahwa penumpukan pencairan dana APBN pada akhir tahun anggaran pada Satuan Kerja lingkup KPPN Jakarta V disebabkan oleh delapan faktor, yaitu administrasi perbendaharaan, pelaksanaan pengadaan, perencanaan anggaran, persyaratan teknis pendukung, jadwal pengadaan, sumber daya manusia, kompetensi, dan mutasi pejabat.
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Antonów, Radosław. "Zamówienia publiczne w II Rzeczypospolitej." Studia nad Autorytaryzmem i Totalitaryzmem 43, no. 4 (December 31, 2021): 233–40. http://dx.doi.org/10.19195/2300-7249.43.4.18.
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Following Poland’s regaining of independence in 1918, the country had to face a considerable range of challenges virtually at all levels of government functioning. Rebuilding the Polish state involved major expenditure, which, on the one hand, implied raising public resources in a sustainable way, while, on the other hand, the need to prioritizeand use public funds efficiently while implementing public undertakings set by the state. The huge scale of the needs coupled with limited financial resources forced Poland’s government, as it were, to develop suitable legal arrangements in the 1930s. Those measures were designed to spend public funds on the country’s reconstruction in a manner that was efficient, purposeful, economical, and competitive. The key legal measure at that time was the Act of 15 February 1933 on Supplies and Works for the Benefit of the Treasury, Local Government and Public Law Institutions. Moreover, the relevant implementing act was Regulation of the Council of Ministers of 29 January 1937 on Supplies and Works for the Benefit of the Treasury, Local Government and Public Law Institutions. Both acts implemented innovative legal measures in terms of public-service contracts which were in force not only until the outbreak of the Second World War (they were subsequently repealed by the rules established in PRL — Polish People’s Republic), considering that they also provided a basis for the new rules governing public spending implemented after 1990 and set out in the Act of 10 June 1994, Public Procurement Law.
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Logvencheva, A. O. "Legal bases of automation of Federal Treasury activities in the field of state financial control: problems of using information systems." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (December 24, 2021): 178–90. http://dx.doi.org/10.17803/2311-5998.2021.85.9.178-190.
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The strategy of economic security of the Russian Federation for the period up to 2030 defines various directions of ensuring economic security, one of which is to improve the activities of control bodies, including the Federal Treasury, which, in turn, is carried out through the application of various measures, in particular, information, which includes the creation and organization of information systems aimed at automating control activities. The presented research is devoted directly to the analysis of the legal regulation of these information systems. The article discusses the legal foundations of the organization and functioning of information systems specified in the Letter of the Ministry of Finance of the Russian Federation No. 02-10-07/74315, namely the GIS of public Finance management “Electronic Budget”, GIS “Official website of the Russian Federation in the information and telecommunications network “Internet” for posting information on the implementation of state (municipal) financial audit (control) in the field of budgetary legal relations” and GIS “Unified Information System in the field of procurement”. In addition, a study of the legal regulation of systems not mentioned by the Ministry of Finance of the Russian Federation among those contributing to the conduct of state financial control is presented — an automated system for planning control and supervisory activities of the Federal Service for Financial and Budgetary Supervision in executable modules and GIS “Standard cloud solution for automation of control (supervisory) activities”. The impossibility of using the second of these systems when carrying out state financial control measures has been established. In conclusion, the specific directions of the use of the considered information systems in carrying out control measures by the Treasury of Russia are presented.
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Saputri, Evita Intan. "ANALYSIS OF FACTORS WHICH CAUSED STATEMENT OF BUDGETING OF APBN FUNDS IN THE END OF THE BUDGET YEAR IN THE WORKING UNITS OF SCOPE OF PAYMENT OFFICE OF BLITAR COUNTRY SERVICES." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 1, no. 01 (September 18, 2020): 17–33. http://dx.doi.org/10.21274/balance.v1i01.3154.
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APBN which tends to increase every year, but not followed by a good absorption pattern. This causes a buildup of disbursement of APBN funds at the end of the fiscal year. This can result in losses for the country. This study discusses the factors that caused the accumulation of disbursement of APBN funds at the end of the fiscal year. This study aims to analyze the factors that cause the accumulation of disbursement of APBN funds at the end of the fiscal year in the scope of payment of the Blitar State Treasury Service Office. The method used is a quantitative associative type. Direct researchers give questionnaires to respondents to get data. The results of data analysis showed that the eight factors consisted of administration, human resources, planning, procurement of goods and services, mutations of officials, providers of goods and services, regulations, and internal. Factors of official and internal mutations affect the buildup of funds disbursement. While administrative factors, human resources, planning, procurement of goods and services, providers of goods and services, and regulations have no effect. In silmutan administration, human resources, planning, procurement of goods and services, mutations of officials, providers of goods and services, regulations, and internal positive and significant effect on the accumulation of disbursement of APBN funds.
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NOVY-MARX, ROBERT, and JOSHUA D. RAUH. "Policy options for state pension systems and their impact on plan liabilities." Journal of Pension Economics and Finance 10, no. 2 (April 2011): 173–94. http://dx.doi.org/10.1017/s1474747211000084.
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AbstractWe calculate the present value of state pension liabilities under existing policies and separately under policy changes that would affect pension payouts. If promised payments are viewed as default free, then it is appropriate to use discount rates given by the Treasury yield curve. If plans are frozen at June 2009 levels, then the present value of liabilities would be $4.4 trillion. Under the typical actuarial method of recognizing future service and wage increases, this figure rises to $5.2 trillion. Compared to $1.8 trillion in pension fund assets, the baseline level of unfunded liabilities is therefore around $3 trillion. A 1 percentage point reduction in cost-of-living adjustments (COLAs) would lower total liabilities by 9–11%; implementing actuarially fair early retirement would reduce them by 2–5%; and increasing the retirement age by 1 year would reduce them by 2–4%. Dramatic policy changes, such as the elimination of COLAs or the implementation of Social Security retirement age parameters, would leave liabilities around $1.5 trillion more than plan assets. This suggests that taxpayers will bear the lion's share of the costs associated with the legacy liabilities of state DB pension plans.
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Kusuma, Mega, and Nopikah Safitri. "PENERAPAN KEBIJAKAN ELEKTRONIK FAKTUR PAJAK DALAM RANGKA KEMUDAHAN PELAYANAN KEPADA WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI SELATAN." Reformasi Administrasi 4, no. 2 (September 30, 2017): 196–205. http://dx.doi.org/10.31334/.v4i2.8.
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Tax is one of the important components of the State administration because of all activities that enter the State treasury. Based on this it becomes very important how the Directorate of Tax Jederal as a state institution in charge of taxation can create policies that can maximize tax revenue for the country. And one of the policies made by the Directorate General of Taxes is an electronic Tax Invoice referred to as an e-invoice which was officially launched on 1 July 2014. The emergence of the policy is based on the abundance of tax invoices in the form of fictitious taxes with a high number of violations.The purpose of this study is to determine the implementation of Electronic Tax Invoice policy in order to ease service to taxpayers at the tax service office pratama South Bekasi.This type of research used in this research is descriptive by using qualitative approach.The results showed that the Application of Electronic Tax Invoice Policy In A Framework of Ease to Taxpayers at the Office Pratama South Bekasi Overall quite good although there are still some that hamper in the manufacture of tax invoices and affect taxpayer compliance such as uneven socialization conducted by the tax service office,Servers are often down / offline,An unstable Internet network, Knowledge of taxable companies that are still less policy-related and the lack of members of the tax authorities to socialize the policy in the Tax Office itself.
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Sydorova, Elvira. "Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, no. 1 (March 29, 2021): 332–37. http://dx.doi.org/10.31733/2078-3566-2021-1-332-337.
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The article reveals the peculiarities of the legal regulation of tax powers of public authorities in Ukraine. It is noted that the tax legal personality of the state is a direct consequence of the implementation of the public territorial entity's own tax sovereignty. It is emphasized that one of the main classification criteria for the division of public authorities with tax powers is the functional purpose and nature of the body. On the grounds of functional purpose and the nature of powers in the field of taxation, the investigated bodies are divided into: 1) bodies of general competence (Verkhovna Rada of Ukraine, Cabinet of Ministers of Ukraine, local representative bodies); 2) bodies of special competence with the presence of part of the functions in the field of taxation (Ministry of Finance of Ukraine, State Treasury Service of Ukraine); 3) bodies of special tax competence (State Fiscal Service of Ukraine as a controlling body in the field of taxation). The content and structure of tax powers are considered. It is emphasized that the main distinguishing feature of the ratio of tax competence and tax powers is the possibility of delegating part of the powers, while the competence is not subject to delegation. Based on the analysis of the current legislation of Ukraine, the tax powers of public authorities and local governments are considered. The rights and responsibilities in the tax sphere of the Verkhovna Rada of Ukraine, the State Fiscal Service of Ukraine, the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, local councils are covered. In order to prevent violation of the principle of tax stability in the adoption of laws on taxes and fees, the Law of Ukraine "On the Rules of Procedure of the Verkhovna Rada of Ukraine" should provide for the implementation of laws defining taxes, fees and their elements. It is the direct duty of the parliament to strictly adhere to the requirement of stability in its interpretation, which is set out in the Tax Code of Ukraine. To bring the Regulation on the Ministry of Finance of Ukraine in terms of tax powers in accordance with the Tax Code of Ukraine, it is necessary to set out subparagraph 39 of paragraph 4 of the Regulation as follows: The Ministry of Finance of Ukraine fees for a period exceeding one budget year, if the amount declared for installment or deferral or the amount of deferred or deferred monetary obligations or tax debt in respect of which payment is deferred is 1 million hryvnias or more; makes a reasoned decision to grant installments or deferrals of monetary obligations or tax debt in respect of national and local taxes and fees, as well as to postpone the payment of deferred or deferred amounts, if the amount of previously granted installments or deferrals of monetary obligations or tax debt was not repaid».
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Tsys’, О. Р. "TRAVELS OF PARISH PRIESTS AND MISSIONARIES OF THE TOBOLSK NORTH AS A FORM OF INTERACTION OF AUTHORITIES AND SOCIETY IN THE SYNODICAL PERIOD IN THE HISTORY OF RUSSIAN ORTHODOXY." Bulletin of Nizhnevartovsk State University, no. 3 (December 15, 2019): 94–107. http://dx.doi.org/10.36906/2311-4444/19-3/13.
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The study investigates the relationship between the spiritual and secular authorities regarding travelling arrangements for clergy in the territory of the Tobolsk North during the Synodical Period in the history of Russian Orthodoxy. The difficulties that abbots had to face when travelling to parishes were studied. For a long time travelling arrangements for clergy were unregulated and accompanied by abuse of indigenous population of the region. The search for mechanisms to ensure proper conditions for religious service, including the possibility of visiting parishes, required joint efforts of the state and the church. The secular authorities generally took a negative attitude to the requirements of priests and clergymen to freely use state-owned horses and questioned their travelling needs. Serving the fiscal interests of the State Treasury, the secular authorities were critical of the ‘excessive zeal’ of the clergy and tried to restrain the abuse of wandering and nomadic minorities. By the end of the studied period, the adoption of necessary legislative acts solved the problems of organizing trips for priests and clergymen to entrusted parishes.
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Igbokwe-Ibeto, C. J., Barisua Barry Nkomah, Kehinde O. Osakede, and Ruth Fanny Kinge. "Treasury Single Account – Transparency and Accountability in Public Finance Management in Nigeria: The Journey So Far." Africa’s Public Service Delivery and Performance Review 4, no. 2 (June 1, 2016): 342. http://dx.doi.org/10.4102/apsdpr.v4i2.116.
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The purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA) adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial. Theoretically, it is expected that TSA would bring about mutual benefit, halt economic injustice and engender financial discipline, transparency, accountability, a new economic and political order in Nigeria. However, in the public sector management and political economy of Nigeria, its impact has been a mixed bag of the good, the bad and the ugly. Within the framework of New Public Management approach, the paper explores the gamut of issues surrounding the implementation of TSA and concludes that, for an administration that has social contract with Nigerians in terms of service delivery; it has the obligation to aggregating states’ resources to provide social services, amenities and infrastructural development to the people. Any step taking to ensure accountability and transparency by revenue generating agencies of government should be seen as a step in the right direction. However, while change is desirable, we feel there is need to exercise caution on account of the peculiar nature and character of the Nigerian state and society. Given the catalogue of challenges facing the operations TSA, it recommends among others, that the adoption of TSA in the country’s public sector should progress slowly and wisely. Institutions and institutional rules should be strengthened, be accountable and made autonomous of cabals and individual who might want to manipulate the system for group or personal interests.
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Malyshev, M. K. "Assessing Finance Interaction of Chemical Industry Corporations with State." Vestnik of the Plekhanov Russian University of Economics, no. 6 (December 22, 2021): 112–25. http://dx.doi.org/10.21686/2413-2829-2021-6-112-125.
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The article assessed interaction of state and chemical industry corporations by criteria of budget making, tax burden and managerial impact. The appraisal was made on the basis of methodological tools worked out by the author. Within the period from 2012 to 2020 earnings of corporations of chemical industry producing mineral fertilizers grew and exceeded tax revenues of regions of their location, which caused an increase in companies’ taxation potential. However, analysis of tax payments to the budget system by profit tax, property tax, income tax and VAT did not confirm the growth in this potential. A rise in dividends, payments for losses were typical for enterprises, as well as increasing amount of dividends surpassing net profit. The goal of the article is to identify the level of finance interaction efficiency between state and enterprises of chemical industry. The following enterprises of chemical industry producing mineral fertilizers acted as the object of the research: the public company ‘Apatit’ (Vologda region), the public company ‘Akron’ (Novgorod region) and the public company ‘Dorogobuzh’ (Smolensk region). This choice was stipulated by location of these enterprises in regions with weakly-diversified economic structure and serious dependence on the budget-forming enterprise. The information base of the research was formed by works by Russian and overseas authors dealing with chemical industry development, finance accounting of the companies, data of the Federal Taxation Service and the Treasury of Russia.
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Svirko, S. V., and T. O. Tarasova. "Institutionalization of Public Administration in the Field of Budget Security: Subjective Renewal." PROBLEMS OF ECONOMY 2, no. 48 (2021): 56–62. http://dx.doi.org/10.32983/2222-0712-2021-2-56-62.
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The article aims at forming a general vision of the institutionalization of public administration in the field of budget security and summing up the latest trends in the sphere. Systematic, integral, complex and logical approaches are used in the research. It is suggested to understand the institutionalization of public budget security management as the process of identifying relevant institutions, formalizing and systematizing fundamental provisions (object, purpose, principles, functions, tasks, forms, and norms), their connections and communications within public budget security management in particular and in general, as a whole or in the context of a particular focal request. Regulatory institutions of direct and indirect action as for budget security are identified in accordance with the legislation of Ukraine, namely: the Ministry of Finance and the Verkhovna Rada of Ukraine are institutions of direct action; the Ministry of Economy, the Accounting Chamber, the State Audit Service of Ukraine, the State Customs Service of Ukraine, the State Treasury Service of Ukraine, and the State Financial Monitoring Service are institutions of indirect action. A general institutional activity model for the Bureau of Economic Security of Ukraine is designed on the basis of the elaboration of legislative documents. The analysis made of its provisions provides grounds for formulating a proposal to clarify the Law of Ukraine "On the Bureau of Economic Security in Ukraine" by introducing a new section III "Lines of Activity of the Bureau of Economic Security of Ukraine" with a specific structure; provisions of budget security are presented in three draft articles of the law, enumerating the objects of regard for the Bureau of Economic Security and the grounds for starting activity and communication. Prospects for further research are seen in continuing to detail the institutional provisions for all the declared regulatory institutions, while identifying vulnerabilities for each of them with regard to the object of the research, i.e., public budget security management, and in suggesting recommendations for their solution.
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Khuzaeni, Khuzaeni. "The Influence of Work Culture, Work Stress to the Job Satisfaction and Employees Performance in the State Treasury Service Office in Jakarta, Indonesia." IOSR Journal of Business and Management 9, no. 2 (2013): 49–54. http://dx.doi.org/10.9790/487x-0924954.
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Shunevych, Anton. "Excise Tax Fiscal Efficiency as a Component of Optimizing the Indirect Taxation System." Accounting and Finance, no. 4(90) (2020): 82–88. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-82-88.
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The excise taxes contain a hidden reserve for raising funds for the state budget. Therefore, in the case of ensuring their high fiscal efficiency, they can serve as a significant resource for filling the revenue side of the country's budget. The purpose of the article is to analyze the dynamics and structure of excise tax receipts to the State Budget of Ukraine, to determine the main indicators that can be used to assess the fiscal efficiency of the excise tax. The information base for the study was the official data of the State Statistics Service of Ukraine, reports of the State Treasury Service on the implementation of the State budget, data from the Ministry of Energy and Coal Industry of Ukraine. The analysis of the structure and dynamics of the excise tax transferred to the state budget for the period 2014-2019 was carried out. Indicators that characterize the fiscal significance of the excise tax as part of the state budget revenues were determined. The tendencies revealed by the author of a decrease in the fiscal significance of the excise tax are, first of all, a consequence of the insufficient efficiency of administration of this tax, which follows from the imperfection of the current legislation and the ignorance of some potential sources of excise taxation. Based on the data of the State Fiscal Service and the Ministry of Energy and Coal Industry of Ukraine on the production of thermal coal in the period 2017-2019, an assessment of the potentially lost revenues of the state budget was made. These revenues would become possible with the introduction of an excise tax on thermal coal. In the context of optimizing the system of indirect taxation, it was determined that an increase in the current rates of excise tax on excisable goods will not give a tangible effect in the medium term, but will lead to an increase in the level of “shadow” (illegal) production, sale and movement of excisable goods across the customs border of Ukraine. Therefore, the legislature should pay attention to those groups of goods that are in a state monopoly, and their taxation can give significant additional funds to the state budget.
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SAPHONOVA, Liudmyla, and Nadiia STEPANIUK. "BUDGET FUNDING RISKS IN UKRAINE AND WAYS OF MINIMIZING FACTORSE." WORLD OF FINANCE, no. 1(50) (2017): 82–90. http://dx.doi.org/10.35774/sf2017.01.082.
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Introduction. One of the most important and most urgent task of improving budget management in Ukraine is timely identification of budgetary risks and ensure its effective management. The management of budget risks, including budget funding risks requires first of all, studying factors of their occurrence and identifying ways to minimize them. Purpose. The purpose of the article is to distinguish risk factors of budget funding and determining ways to minimize them. Results. Based on the author’s definition of “budget funding risks” factors of budget funding risks in terms of its participants are singled. The factors of budget funding risks associated with the performance of its functions by the main managers of budget funds, by the Ministry of Finance of Ukraine, by the State Treasury Service of Ukraine and by the State Audit Service of Ukraine are analyzed. The main ways of minimizing risks are offered. Conclusion. The factors of budget funding risks that were singled create the probability of adverse situations and negative results. In our opinion, the main way to minimize budget funding risks is compliance by all participants of the provisions of existing legal acts that govern the order of execution of expenditure part of the budget. Also we offer to develop and approve the Order regarding the “Budget funding risks: definition, classification, factors and ways of minimizing” at the Ministry of Finance of Ukraine.
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Muamarah, Hanik Susilawati, Marsono Marsono, and Arifah Fibri Andriani. "Program Pendampingan Pemungutan Pajak Yayasan Keagamaan." Wikrama Parahita : Jurnal Pengabdian Masyarakat 3, no. 1 (May 31, 2019): 13. http://dx.doi.org/10.30656/jpmwp.v3i1.1065.
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This mentoring program aims to provide an understanding of the provisions of tax collection by religious foundations, such as the MRBJ Foundation managing the Great Mosque of Bintaro Jaya located in Bintaro Jaya, South Tangerang. In carrying out its activities, the MRBJ Foundation involves and makes payments to several parties, such as lecturers, doctors, and service providers. However, so far, the foundation has not fully understood the provisions regarding the tax deduction. Politeknik Keuangan Negara STAN (PKN STAN) conducts assistance to identify objects and calculate the amount of payable income tax that must be deducted or collected, which is deposit to the state treasury, up to the reporting of the Income Tax Period SPT. The results of the assistants are expected to enable the MRBJ foundation to analyze itself and carry out its obligations as a cutter/collector per the provisions of tax laws and regulations.
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Vastine, J. Robert. "Services Negotiations in the Doha Round: Promise and Reality." Global Economy Journal 5, no. 4 (December 7, 2005): 1850059. http://dx.doi.org/10.2202/1524-5861.1146.
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The paper analyzes the state of play in the negotiations and the challenges facing meaningful services trade liberalization in the Doha Round. In tracing the treatment of services in the WTO, the reasons are examined for the success of the 1997 financial and telecommunications services negotiations and how those negotiations marked the entry of services companies and associations as advocates for services liberalization in the WTO. High expectations for substantial reductions in barriers to services trade emerged from the 1997 negotiations, but thus far remain unfulfilled. In the Doha Round the quality of offers has been poor and little progress has been made primarily because many WTO Members cannot perceive the economic benefits of trade liberalization. It is argued that this Round’s success is contingent upon the ability of the developed countries to respond to the legitimate concerns of the developing countries. However, too much attention has been given to trying to find a formula for services liberalization and not enough on hard bilateral bargaining. After analyzing various proposals put forth to jumpstart the talks, the paper suggests grouping key WTO Members and identifying “incentives that will motivate those groups.” The countries of greatest interest to the United States can be divided into three groups. Offers in agriculture, temporary entry, and emergency safeguards would appeal to each of these and provide a basis for progress. It is concluded that “a Doha Round that does not contain substantial benefits for services is a Round that will have failed” and will not have industry support if it is to be implemented by the US Congress. J. Robert Vastine is the President of US Coalition of Service Industries (CSI) in Washington, DC. Prior to joining the CSI, he served as President of the Congressional Economic Leadership Institute, a bi-partisan, non-profit foundation that helps educate Congress on issues affecting US economic competitiveness. His extensive Capitol Hill experience includes posts as Staff Director of the Senate Republican Conference, Minority Staff Director of the Senate Committee on Government Affairs; Legislative Director for Senator John H. Chafee of Rhode Island; and Legislative Assistant for Congressman Thomas B. Curtis of Missouri. His Executive Branch experience includes service as Deputy Assistant Secretary of the Treasury for International Trade and Raw Materials Policy and Vice President of the Oversight Board of the Resolution Trust Corporation, which was chaired by Secretaries of the Treasury Brady and Bentsen, and he has had extensive private-sector experience. Vastine is Chairman of the official Industry Trade Advisory Committee for International Trade in Services (ITAC 10), which advises the US Trade Representative. He was a fellow of the Institute of Politics of the John F. Kennedy School of Government at Harvard University, and has written a number of articles on US trade policy. Vastine is a graduate of Haverford College and the Johns Hopkins University School for Advanced International Studies.
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Хомутенко, Алла Віталіївна. "ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ДЕРЖАВНИМИ ФІНАНСАМИ УКРАЇНИ." Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 129, no. 6 (May 13, 2019): 56–72. http://dx.doi.org/10.30857/2413-0117.2018.6.6.
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The paper seeks to explore the nature of ensuring information support to public financial management. A range of subjects authorized to create and maintain government information systems has been identified. An overview of the systems that contribute to providing management information support to the state budget financial inflows, in particular: “Tax Block”, “Inspector”, “Electronic Check” (e-Receipt) and “ProZorro. Sales” is presented. Special focus is paid to the systems that entail information on the transactions of the State Treasury Service of Ukraine, state budget funds utilization data as well as to the transactions of state-owned business entities, such as "ProZorro public e-procurement system", "SPENDING" and "Transparent budget". The findings revealed that application of the "Automated System for computer-based pension documents processing" and the "Our Family" information system had enhanced the accuracy and transparency of cash outflows from extrabudgetary funds and facilitated the reduction of labor and working time costs of authorized managing officers. A critical review on the information systems capabilities has demonstrated the shortcomings of particular government information systems and their organizational frameworks that hamper the management performance effectiveness. The method of logical generalization was employed to provide a rationale and suggest pathways for improving information support for public financial management in Ukraine. Among the key priorities is the creation of an Electronic Government, a single information portal which will integrate the existing information systems and help to eliminate data duplication across different information systems; ensure public financial management, budget and extrabudgetary funds standardization; enhance the efficiency of financial control including the sectoral one; increase the availability of public goods and services; strengthen the responsibility of each of the authorized managing and executive officers and officials.
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Khairani, Khairani, and Zuliana Zulkarnaen. "SISTEM PENGENDALIAN INTERNAL TERHADAP GAJI DAN UPAH PADA DISTRIK NAVIGASI KELAS 1 BELAWAN." Worksheet : Jurnal Akuntansi 1, no. 1 (November 8, 2021): 76–81. http://dx.doi.org/10.46576/wjs.v1i1.1545.
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Navigation District is a company engaged in the transportation sector. Everycompany has an internal control system. The purpose of designing an internalcontrol system from a recent perspective that includes a broader scope is essentiallyto protect company property, encourage accuracy and reliability of accountingdata and reporting, increase business effectiveness and efficiency, and encouragecompliance with management policies that have been outlined and regulations. -the rules are there. The type of data used in this research is primary data, namelyqualitative data. The data obtained were collected, interpreted and analyzed thendescribed in detail to find out the problem and seek an explanation. Researchconducted by researchers is primary data obtained directly from the company inthe form of interviews and observations. The purpose of this study was to analyzeand explain the system and procedures for payroll and wages of the Belawan Class1 Navigation District employees and to analyze and explain internal controls in thepayroll and wage systems of employees in the Class 1 Navigation District ofBelawan. The results showed that the payroll procedure that is usually carried outin Belawan Class 1 Navigation District, namely the treasurer makes payroll detailsthen tested by the Commitment Making Officer (PPK) by issuing a paymentapproval letter, after which it is validated by the SPM Signing Officer (PaymentOrder) by issuing a letter. Pay Order (SPM). The SPM main salary is converted bythe State Treasury Service Office (KPPN). After being converted by KPPN, themain salary will be paid to each employee's account. The internal control systemcarried out by the Ministry of Transportation, Directorate General of SeaTransportation, Class 1 Navigation District, Belawan, is controlled by the KPA(Proxy of Budget Users) which is authorized to prepare DPA (BudgetImplementation Documents) , a budget implementation document used as areference for budget users in carrying out government activities as theimplementation of the APBD (State Budget), establishing a PPK (CommitmentMaking Officer), issuing a decree on the appointment of an expenditure treasurer,article 22 (1), (2), (3), KPA may concurrently act as PPK, formulate a system ofsupervision and control so that the process of settling bills at the expense of theAPBD is carried out in accordance with statutory regulations.
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SYNYUTKA, Nataliya, and Kateryna KRYSOVATA. "FISCAL DYSFUNCTION OF VAT ELECTRONIC INVOICING IN UKRAINE." WORLD OF FINANCE, no. 4(61) (2019): 23–36. http://dx.doi.org/10.35774/sf2019.04.023.
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Introduction. During 2014–2017 VAT electronic invoicing was adopted in Ukraine, which allows for the automatic exchange of tax data between taxpayers and tax authorities. It was estimated the positive impact of e-invoicing reform on gross sales and purchases, tax liabilities across all firms, tax compliance etc. Purpose. The purpose of the article is to study the impact of VAT e-invoicing on a fiscal efficiency of the tax. Methodological approaches to understand the essence and nature of the taxation of spending under the conditions of an innovative digital trend in society can be used to implement a fair fiscal policy in Ukraine. Methods. The author used scientific methods such as abstraction, deduction, comparison, analysis, systematization and others. It was used statistical data, data of tax authorities, data of the State Treasury Service of Ukraine. Results. It was established that e-invoicing in Ukraine increases VAT refund and improves its mechanism firstly. On the other hand, digital technologies positive effect on tax collection for imported goods and services in Ukraine. Despite that, the fiscal efficiency of VAT hasn`t increased. Conclusions. The lack of a positive impact of e- reform on value added tax collection in Ukraine was revealed. The main factors causing fiscal VAT dysfunction in Ukraine are: a significant shadow economy, the sale of goods and services to end-users using a simplified tax system, tax benefits for the rapidly growing agricultural sector, non-taxation of electronic goods and services. Digital tools, e-invoicing system should be supplemented by other reforms to improve revenue mobilization, enhance compliance.
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Slamet, Triko, Busaini ., and Nur Fitriyah. "Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram)." Indonesian Accounting Review 6, no. 2 (December 5, 2017): 207. http://dx.doi.org/10.14414/tiar.v6i2.610.
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The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.
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Grebinchuk, O., and A. Hora. "The current trends in the development of budget crediting in Ukraine." Galic'kij ekonomičnij visnik 66, no. 5 (2020): 67–77. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.05.067.
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General directions of budget crediting in Ukraine, as well as the conditions and current state of financing of the main existing economic and social programs are investigated in this paper. Based on the analysis of the regulatory framework and literature sources, the peculiarities of budget crediting as a type of credit relationships are identified, its principles and main functions are characterized. According to the statistical reporting of the State Treasury Service, the dynamics of the implementation of the planned indicators of domestic budget crediting for the last five years, as well as the distribution of the implementation of the relevant indicators by industries are analyzed. Modern social programs of lending from the state budget according to the following direction: the preferential mortgage youth lending, preferential lending to legal entities (including housing cooperatives) for the reconstruction and repair of housing and communal services; preferential lending for vocational and higher education; preferential mortgage lending to internal employees and participants of the anti-terrorist operation/environmental protection are investigated. Loan terms, interest rates on loan programs, terms of exemption from interest and partial/full loan repayment are identified. The actual performance indicators of each social program are analyzed. In addition, the economic programs for agricultural producers support are considered, conditions for granting and repaying loans, as well as the state of their financing from the moment of introduction till present are analyzed. It is determined that under the conditions of economic crisis budget crediting programs are financed on a regulatory framework. Under the current conditions of chronic budget funds shortage, the budget lending programs are not able to operate on the permanent basis. As a result, the State Fund for Youth Housing stopped to provide loans for most programs. The necessity of regulation of the normative-legal base on the issues of budget crediting and redistribution of the expenditure part of the budget is substantiated, increasing the specific weight of budget crediting for increase of efficiency of budgetary funds use.
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Al-Kubissi, Abdulwahhab Gumaah, and Shatha Ahmed Al-Assaf. "Reasons for Hand Pulling Public Employees from Their Position and Judicial Oversight of the Decision to Pull Hand in The Iraqi and Jordanian Laws." Journal of AlMaarif University College 32, no. 2 (April 30, 2021): 328–45. http://dx.doi.org/10.51345/.v32i2.254.g226.
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This research focuses on the reasons for withdrawing the public employees hand from his position in the Iraqi and Jordanian Laws and judicial oversight over the decision to withdraw. He public employees. The research tries to answer a very important problem which is the extent of the legal regulation for the reasons for withdrawing the employees hand from the work of this job and the judicial: The first topic focuses on the reasons for withdrawing the public employees hand from his position. The second topic deals topic deals with judicial oversight of decisions to withdraw the employees hand from his position. A number: 1- that the administrative courts look into the penalties directed at the employee from the administrant to the employee who has withdrawn the hand from his public office. especially in the penalties of dismissal and dismissal, provided that the appeal is mandatory either by the employee or by investigative committee to raise all the investigative papers and the penalty directed to the employee to the administrative court consider whether the punishment is correct or not, the two penalties mentioned above are among the most serious penalties that are applied to the employee. 2- He suggested to the civil service system, setting time to suspend the year from work and not to be dismissed because in this it generates the state treasury and harms the public employee who is suspended from work to receive half of his salaries and does not provide any community service.