Log in

Relevant bibliographies by topics / Treasury service of local budgets / Journal articles

To see the other types of publications on this topic, follow the link: Treasury service of local budgets.

Journal articles on the topic 'Treasury service of local budgets'

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 'Treasury service of local budgets.'

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

Polishchuk, Vadym. "TREASURY FORM OF BUDGETS SERVICING OF UKRAINE IN THE CONTEXT OF ENSURING A BALANCED FINANCIAL POLICY." Socio-Economic Research Bulletin, no. 3-4(78-79) (November 30, 2021): 108–21. http://dx.doi.org/10.33987/vsed.3-4(78-79).2021.108-121.

Full text

Abstract:

The article investigates the main problems of the treasury system of the execution of state and local budgets. The subject of the study is the treasury service of state and local budgets in the context of ensuring a balanced financial policy. The goal is to study how much the treasury service of budgets in Ukraine has changed over the past years. It is also worth to offer possible ways to improve the treasury service of budgets of different levels in the context of providing balanced financial policies. The study methodology involves the use of the following methods of empirical research metho

APA, Harvard, Vancouver, ISO, and other styles

2

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

3

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

4

Dmytrenko, Emilia. "Current issues of legal regulation of financial relations under the conditions of martial state in Ukraine." Visnik Nacional’nogo universitetu «Lvivska politehnika». Seria: Uridicni nauki 10, no. 37 (2023): 236–44. http://dx.doi.org/10.23939/law2023.37.236.

Full text

Abstract:

The article clarifies the issue of legal regulation of financial relations during martial law in Ukraine. Changes in the powers of the Cabinet of Ministers of Ukraine, the Minister of Finance of Ukraine, the State Treasury Service of Ukraine, the National Bank of Ukraine, the Supreme Commander-in-Chief of the Armed Forces of Ukraine, military administrations, and local bodies during this period were considered. It is justified that the purpose of making changes to the budget legislation is primarily to ensure: priority financing of security and defense expenditures, their increase and redistri

APA, Harvard, Vancouver, ISO, and other styles

5

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

6

Novikov, Dmytro О. "Participants of the Budget Process at the Level of Local Budgets: System, Powers and Challenges of Martial Law." Problems of Legality 167 (2024) (December 31, 2024): 53–70. https://doi.org/10.21564/2414-990X.167.314403.

Full text

Abstract:

The relevance of this study is driven by the persistent trend toward decentralization and the expansion of fiscal powers of local self-government bodies, observed in Ukraine and developed countries worldwide, as well as the need to deepen scientific research on the local-level budgetary process in Ukraine for its modernization and legal oversight. The purpose of the article is to examine the system of participants in the budgetary process at the level of local budgets, outline their powers and functions, and identify key challenges in legal regulation in these areas. The methodological foundat

APA, Harvard, Vancouver, ISO, and other styles

7

Chornovol, Alla, and Julia Tabenska. "EFFECTIVENESS OF MANAGERIAL ACTIONS AND DECISIONS DURING THE STATE FINANCIAL AUDIT OF LOCAL BUDGETS." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS IV, no. 80 (2020): 113–24. http://dx.doi.org/10.34025/2310-8185-2020-4.80.08.

Full text

Abstract:

The article is devoted to the study of the effectiveness of managerial actions and decisions during the state financial audit of local budgets. The author notes that a promising driving mechanism for eliminating violations in the management of budget funds and state assets is the introduction of effective procedures for the system of public financial audit. Public financial audit should be understood as verification and analysis by the state financial control body of the actual state of affairs regarding the legal and effective use of state or communal funds and property, other state assets, c

APA, Harvard, Vancouver, ISO, and other styles

8

Yukhnenko, M. A. "Organizational directions of improving the institutional model of the treasury service of Ukraine." Public administration aspects 6, no. 4 (2018): 39–47. http://dx.doi.org/10.15421/15201822.

Full text

Abstract:

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 E

APA, Harvard, Vancouver, ISO, and other styles

9

Muh. Nasrullah, Muhammad Luthfi Siraj, Didin, and Siti Syarifah Wafikah Wardah. "Implementation of the Directorate General of Treasury's Electronic-Office Online Application at the Makassar State Treasury Service Office." Technium Social Sciences Journal 50 (November 1, 2023): 498–502. http://dx.doi.org/10.47577/tssj.v50i1.9931.

Full text

Abstract:

This study aims to find out and analyze the implementation of the Directorate General of Treasury application at the Makassar State Treasury Service Office from a communication perspective. This research method is a qualitative type with a policy approach to analyze government policies through data collection techniques of interviews, observation and documentation as well as analytical techniques used qualitative interactive models with four paths, namely data reduction, data presentation and drawing conclusions. The results showed that the implementation of the e-DJPb Online Application at th

APA, Harvard, Vancouver, ISO, and other styles

10

Kironowati, Sabto, and Tazkiyah Herdi. "Sistem Informasi e-Verifikasi Keuangan Pada Instansi Pemerintah Daerah." Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) 3, no. 2 (2019): 156–62. http://dx.doi.org/10.29207/resti.v3i2.913.

Full text

Abstract:

The development of e-government has become the focus of regional government nowdays. The move is meant to push the acceleration of an efficient and transparent governance particularly in public service improvement. One of the indicators of the success of transparency in financial management of local government is "unqualified opinion" by the Supreme Audit Agency (BPK). However, there are still some problems in verification stage such as error in data input, wrong budget usage and document of expendirure report are not in line with the prevailing laws and regulations. In the previous researches

APA, Harvard, Vancouver, ISO, and other styles

11

Halin, Alexey A., and Vera V. Popova. "BUDGETS OF TOWNS OF NIZHNY NOVGOROD GOVERNORATE IN THE SECOND HALF OF THE XIX CENTURY." Historical Search 6, no. 1 (2025): 71–80. https://doi.org/10.47026/2712-9454-2025-6-1-71-80.

Full text

Abstract:

As a result of the ongoing changes in the legal regulation of local governments in Russia, their independence is often limited. That is why it is important to study the historical experience accumulated by towns in the second half of the XIX century, when newly created public administration bodies independently resolved the issues of local importance, including seeking funds to replenish the budget. The purpose of the research is to study the activities of urban public administration bodies in forming budgets using the example of the towns of Nizhny Novgorod governorate in the second half of t

APA, Harvard, Vancouver, ISO, and other styles

12

Kozarezenko, Liudmyla, and Iryna Tochylina. "TAX ADVANTAGES OF LOCAL BUDGETS AS AN INSTRUMENT OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES." Baltic Journal of Economic Studies 4, no. 4 (2018): 159–65. http://dx.doi.org/10.30525/2256-0742/2018-4-4-159-165.

Full text

Abstract:

Purpose. The article is devoted to the study of the structure of tax revenues of local budgets as an instrument of socio-economic development, analysis of the provision of local budgets by their own sources of income, revealing and substantiating directions for increasing the financial capacity of territorial communities. Methodology. Recommended by the Committee of Ministers to member states indicators of financial autonomy of local authorities are calculated and analysed for Ukraine in comparison with some European countries. A retrospective analysis of revenues of local budgets in Ukraine a

APA, Harvard, Vancouver, ISO, and other styles

13

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 (2016): 67–83. http://dx.doi.org/10.33105/itr.v1i1.56.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

14

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 (2016): 67–83. http://dx.doi.org/10.33105/itrev.v1i1.56.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

15

Sydorenko, Dmytro. "THE IMPACT OF WAR ON BUDGET TRANSPARENCY IN UKRAINE." Збірник наукових праць Державного податкового університету, no. 1 (May 29, 2025): 65–71. https://doi.org/10.32782/2617-5940.1.2025.10.

Full text

Abstract:

The purpose of the article is to address current issues of budget transparency as a crucial tool for contemporary public financial management, promoting efficiency, accountability, and public engagement in the budgeting process. It emphasizes the importance of transparency for reducing corruption, enhancing public trust in government, strengthening social stability, and ensuring effective assessment of budgetary expenditures. The primary challenges to budget transparency in Ukraine, significantly exacerbated by the full-scale Russian invasion, have been analyzed. The deterioration of Ukraine’s

APA, Harvard, Vancouver, ISO, and other styles

16

Sydorova, Elvira. "Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine". Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, № 1 (2021): 332–37. http://dx.doi.org/10.31733/2078-3566-2021-1-332-337.

Full text

Abstract:

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 (Ve

APA, Harvard, Vancouver, ISO, and other styles

17

Tsofa, Benjamin, Evelyn Waweru, Joshua Munywoki, Khaing Soe, Daniela C. Rodriguez, and Adam D. Koon. "Political economy analysis of sub-national health sector planning and budgeting: A case study of three counties in Kenya." PLOS Global Public Health 3, no. 1 (2023): e0001401. http://dx.doi.org/10.1371/journal.pgph.0001401.

Full text

Abstract:

Devolution represented a concerted attempt to bring decision making closer to service delivery in Kenya, including within the health sector. This transformation created county governments with independent executive (responsible for implementing) and legislative (responsible for agenda-setting) arms. These new arrangements have undergone several growing pains that complicate management practices, such as planning and budgeting. Relatively little is known, however, about how these functions have evolved and varied sub-nationally. We conducted a problem-driven political economy analysis to better

APA, Harvard, Vancouver, ISO, and other styles

18

GUDUSHAURI, KETEVAN. "TAX FINANCIAL CONTROL IN GEORGIA." Economics & Law 5, no. 2 (2023): 53–65. http://dx.doi.org/10.37708/el.swu.v5i2.5.

Full text

Abstract:

The main purpose of the research is to be assessed the important changes that implemented in Georgia in the recent period in terms of taxation, especially in the part of special taxation regimes and the Estonian model of profit tax and impact of these changes on tax revenues. Also, in the article is studied the stimulation effect of entrepreneurs, caused by tax changes. Through statistical data and developed questionnaires, as well as microeconomic, macroeconomic and dialectical research methods, was studied the work of special taxation regimes in Georgia. In order to assess the work of the Es

APA, Harvard, Vancouver, ISO, and other styles

19

Malyshko, Vitalina. "Sources of formation and directions of use of the budget of the Pension Fund of Ukraine." University Economic Bulletin, no. 54 (September 27, 2022): 155–66. http://dx.doi.org/10.31470/2306-546x-2022-54-155-166.

Full text

Abstract:

Subject of research is the budget of the Pension Fund of Ukraine. The aim of the study is analysis the sources of formation and directions of use of the budget of the pension fund of Ukraine. The methods used during the study: generalization, the method of comparative analysis, the method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of the Pension Fund of Ukraine and the budget of the Pension Fund of Ukraine are characterized. It is indicated that the source

APA, Harvard, Vancouver, ISO, and other styles

20

RUDENKO, Serhii, and Iryna ALOKHINA. "TREASURY CONTROL OF BUDGET EXPENDITURE IN UKRAINE: CONDITION AND DIRECTIONS OF IMPROVEMENT." Ukrainian Journal of Applied Economics 5, no. 2 (2020): 40–46. http://dx.doi.org/10.36887/2415-8453-2020-2-5.

Full text

Abstract:

Introduction. In the current context of domestic finance, when the state budget is adopted with a deficit from year to year, when along with permanent domestic political and economic problems there are additional global challenges (such as the pandemic of coronavirus infection COVID-19), which significantly increases the risks of non-fulfillment of the revenue side of the budgets of different levels, the control of expenditures of these budgets becomes relevant. The issues of developing an effective and rational mechanism for controlling the execution of budgets at various levels by the bodies

APA, Harvard, Vancouver, ISO, and other styles

21

Artyukhin, R. E. "Budget Law Regulation of Treasury Services for the Budgets Performance of Constituent Entities of the Russian Federation and Municipal Entities." Actual Problems of Russian Law 18, no. 12 (2023): 52–61. http://dx.doi.org/10.17803/1994-1471.2023.157.12.052-061.

Full text

Abstract:

In 2021, new provisions of the budget legislation concerning treasury services for the execution of budgets of the constituent entities of the Russian Federation and municipal entities came into force. Due to the emergence of the treasury payments system, full-fledged servicing of the single budget account was carried out not by the Bank of Russia, but by the Treasury in the treasury payments system. Thus, the function of providing cash services to the budgets of the budgetary system of the Russian Federation has undergone a substantial transformation and has acquired a new name — treasury ser

APA, Harvard, Vancouver, ISO, and other styles

22

GLUSHAKOVA, Ol'ga V. "The treasury system of Russia–2021: New development trends amid increasing budgetary constraints." Finance and Credit 27, no. 2 (2021): 244–71. http://dx.doi.org/10.24891/fc.27.2.244.

Full text

Abstract:

Subject. The article focuses on institutional transformations in bodies of the Federal Treasury in adopting the treasury payment mechanism and treasury service. Objectives. I analyze the performance of the public finance system in Russia during the COVID-19 crisis, and identify steps of the institutional environment emergence so as to adopt the treasury payment system and treasury service. I also evaluate whether it is possible to ensure the balance of the federal budget and regional budgets in Russia by placing temporarily available funds when introducing the treasury payment mechanism and im

APA, Harvard, Vancouver, ISO, and other styles

23

Лондар, Сергій, Андрій Литвинчук, Ганна Терещенко, Валентина Гапон та Ольга Анісімова. "АВТОМАТИЗАЦІЯ ЗБОРУ ТА АНАЛІЗУ ЗВІТНОСТІ ШКІЛ ІЗ ВИКОРИСТАННЯ КОШТІВ ДЕРЖАВНИХ ОСВІТНІХ СУБВЕНЦІЙ". Information Technologies and Learning Tools 102, № 4 (2024): 108–29. http://dx.doi.org/10.33407/itlt.v102i4.5612.

Full text

Abstract:

The availability of reliable educational statistical, administrative, and financial information is a prerequisite for the development of effective educational policy. The importance of the reliability of educational management information has only increased since Russian military invasion of Ukraine in 2022. In these circumstances, a detailed analysis of the use of state educational subventions as the main budgetary instrument for financing education is needed. Increased transparency and automation of information gathering can be achieved by introducing an information system for collecting and

APA, Harvard, Vancouver, ISO, and other styles

24

Gryazeva, Marina S., and Ekaterina Yu Mezynko. "LOCAL BUDGETS: FORMATION CHALLENGES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/15, no. 153 (2024): 131–36. https://doi.org/10.36871/ek.up.p.r.2024.12.15.014.

Full text

Abstract:

The article discusses the current challenges in the development of local budgets in the Russian Federation. Based on the analysis of current legislation, statistical data, and recommendations from relevant departments, key aspects of the budget process at the municipal level are considered. Special attention is paid to issues of uneven budget provision across regions, high subsidy dependence of Russian Federation subjects, insufficient own revenues of municipalities, and growing municipal debt service costs. The article proposes possible solutions to the identified problems and measures to imp

APA, Harvard, Vancouver, ISO, and other styles

25

Mykytyuk, Igor. "Theoretical principles of digitalization of the treasury of Ukraine." University Economic Bulletin, no. 54 (September 27, 2022): 19–23. http://dx.doi.org/10.31470/2306-546x-2022-54-19-23.

Full text

Abstract:

Relevance of the research topic. The development and mastering of modern computer systems and their software open up wide opportunities for the treasury service to increase the effectiveness and efficiency of the functioning of the treasury system of servicing budgets at all levels, improving the quality of financial services provided by the treasury bodies, which determines the relevance of the topic of this study. Analysis of recent research and publications. Studies of issues related to the introduction of the latest information technologies, information support of the Treasury's needs with

APA, Harvard, Vancouver, ISO, and other styles

26

Yefimenko, O. A. "HISTORY OF THE ESTABLISHMENT OF FINANCIAL CONTROL OVER LOCAL FINANCE." Constitutional State, no. 58 (June 15, 2025): 98–107. https://doi.org/10.18524/2411-2054.2025.58.330999.

Full text

Abstract:

The article examines the historical stages of the formation and development of financial control over local finances in Ukraine. The origins of financial control since the times of Kyivan Rus are investigated, the role of “Ruska Pravda” in the formation of the first legal principles of financial control is characterized. Particular attention is paid to the functioning of treasury chambers, control departments and state control bodies during the period of the Russian Empire, starting from the 18th century. The transformations of the financial control system in the conditions of imperial, Soviet

APA, Harvard, Vancouver, ISO, and other styles

27

Romenska, Kateryna, Volodymyr Orlov, Natalia Pavlova, Ruslana Kryvenkova, and Iryna Shalyhina. "Analysis of financial flows in the budget process of Ukraine under the conditions of structural imbalances of the financial system." Public and Municipal Finance 11, no. 1 (2022): 37–53. http://dx.doi.org/10.21511/pmf.11(1).2022.04.

Full text

Abstract:

Adjusting the balanced movement of financial flows in the budget process is a vital component of ensuring the functioning of the financial system. This study aims to identify and outline possible areas for improving the management of financial flows in the budget process of Ukraine to regulate structural imbalances of the financial system. With the help of ranking and clustering, the analysis and assessment of local budgets based on indicators that characterize the movement of financial flows was carried out. The used methods made it possible to consider the differences in the formation and di

APA, Harvard, Vancouver, ISO, and other styles

28

Shaira, Marie V. Bedio. "Responsiveness of Internal Audit Services in the Local Government Units of Capiz towards Good Governance." Journal of Economics, Finance And Management Studies 5, no. 06 (2022): 1714–26. https://doi.org/10.5281/zenodo.6683726.

Full text

Abstract:

Over the years, internal auditing had been recognized as an important tool of government financial management in enhancing transparency and accountability, effectiveness and efficiency of government operations. The study ascertained the level of responsiveness and challenges encountered by the Internal Audit Services (IAS) in the Local Government Units (LGUs) of Capiz in terms of implementation, resources, qualification, and training and development. The descriptive-correlational research design employing quantitative and qualitative methods was used. The respondents were the individuals assoc

APA, Harvard, Vancouver, ISO, and other styles

29

Norrie, Caroline, Jenny Weinstein, Ray Jones, Rick Hood, and Sadiq Bhanbro. "Early experiences in extending personal budgets in one local authority." Working with Older People 18, no. 4 (2014): 176–85. http://dx.doi.org/10.1108/wwop-07-2014-0019.

Full text

Abstract:

Purpose – The purpose of this paper is to report on the introduction of individual personal budgets for older people and people with mental health problems in one local authority (LA) in 2011. Design/methodology/approach – Jenny Weinstein is a Hon Senior Lecturer at Kingston University, Professor Ray Jones and Rick Hood are based at the Joint Faculty of Health and Social Care, St George's, University of London and Kingston University, London, UK.A qualitative study is described in which structured interviews were carried out with participants belonging to each service user group. The study aim

APA, Harvard, Vancouver, ISO, and other styles

30

Leonov, Sergey. "Assessment of the Reaction of the Local Financial System During the Transformation of the Structure of the Local Self-Government System." Regionalistica 10, no. 4 (2023): 69–85. http://dx.doi.org/10.14530/reg.2023.4.69.

Full text

Abstract:

In the context of the reform of the local self-government system (LSG) in the Russian Federation, the consolidation of municipalities, the transition to a single-level system within the framework of the transformation of the structure of the LSG and the lack of funds to finance the development of municipalities, it is important to assess the reaction, the degree of activity of local budgets to government stimulus measures. It is necessary to understand the budgets of which type of municipalities (urban district or municipal district) they are reacting more actively to the controlling influence

APA, Harvard, Vancouver, ISO, and other styles

31

Besstremyannaya, G. E. "Informal taxes for the provision of public goods in Russian regions." Voprosy Ekonomiki, no. 1 (January 15, 2019): 124–34. http://dx.doi.org/10.32609/0042-8736-2019-1-124-134.

Full text

Abstract:

The article studies the example of informal taxes in Russia — a phenomenon when citizens provide voluntary payments for financing local public goods. This so-called “self-taxation” has attracted attention in 2017 upon the adoption of the changes to the local government law, which simplified the procedure for local referendum. The article outlines institutional reasons for the emergence of this mechanism and its risks for Russia and other countries. The empirical analysis exploits the data by the Russian Statistical Agency and the Russian Treasury. Our results reveal a positive relationship bet

APA, Harvard, Vancouver, ISO, and other styles

32

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

33

Demianyshyn, Vasyl, Fedir Tkachyk, and Mariia Sishchuk. "The practice of forming and strengthening the fiscal potential of local budgets in Ukraine." Economic Analysis, no. 34(3) (2024): 274–85. https://doi.org/10.35774/econa2024.03.274.

Full text

Abstract:

Introduction. The formation of the revenue side of local budgets under martial law in Ukraine is one of the key tasks for effective local government in territorial communities. They must establish effective cooperation with state authorities, particularly the State Tax Service of Ukraine, international institutions, specialized (public) organizations dealing with budget and tax administration issues, and business entities – taxpayers – to build sufficient fiscal potential in local budgets and ensure the sustainable development of territorial communities. It is necessary to substantiate ways of

APA, Harvard, Vancouver, ISO, and other styles

34

Bakewell, Ken. "SEMINAR REPORT: DEVOLUTION IN LOCAL MANAGEMENT STRUCTURE AND ORGANISATION." Library Management 11, no. 5 (1990): 33–34. http://dx.doi.org/10.1108/eb054916.

Full text

Abstract:

Another of Capital Planning Information's successful series of seminars was held at the George Business Centre, Stamford, Lincolnshire, on 28 June 1990, this one dealing with the implications of the move in local government towards devolution of budgets and accountability to subdepartmental levels of service, or resource centre management.

APA, Harvard, Vancouver, ISO, and other styles

35

LIUTYI, Ihor, Anna KARPYCH, and Vladyslav ZUBCHENKO. "STATE FINANCIAL CONTROL AS A FACTOR OF EFFECTIVE USE OF LOCAL BUDGET FUNDS." WORLD OF FINANCE, no. 4(69) (2022): 53–62. http://dx.doi.org/10.35774/sf2021.04.053.

Full text

Abstract:

Introduction. Currently, local budgets play a significant role in the socio-economic life of the state. The formation and use of local budgets is one of the priorities that should be taken into account in the management of local finances. State financial control over the use of local budgets is becoming increasingly important given the situation with the global pandemic COVID-19, as well as the Ukrainian realities, where there is a threat of external military aggression. Public financial control is a factor that reduces the risk of inefficient use of budget funds, and therefore its study is re

APA, Harvard, Vancouver, ISO, and other styles

36

Likangaga, Rose, Neema Kumburu, and Faustine Panga. "Influence of Accountability Indicators on Service Delivery among Local Government Authorities in Dodoma, Tanzania." May to June 2023 4, no. 3 (2023): 96–108. http://dx.doi.org/10.46606/eajess2023v04i03.0281.

Full text

Abstract:

This study examines how accountability indicators predict service delivery in local government authorities in Dodoma using a cross-sectional design with a sample size of 399 respondents comprising Village Council and Street Committee Members. The study used both qualitative and quantitative approaches in collection and analysis of data. The study revealed that regular reporting, clear goals and proper use of funds were significant indicators of accountability that predict service delivery while learning from mistakes, treasury rules and regulations, promptness, misconduct and wrongdoing were n

APA, Harvard, Vancouver, ISO, and other styles

37

Marčetić, Gordana, Tijana Vukojičić Tomić, and Iva Lopižić. "In-Service Training of Local Servants in Croatian Local Self-Government: between old Habits and new Ideas." Institutiones Administrationis 3, no. 2 (2023): 6–19. http://dx.doi.org/10.54201/iajas.v3i2.86.

Full text

Abstract:

The purpose of this paper is to research methods of in-service training of local servants in Croatian local self-government. The research conducted in the paper aims to contribute to scientific literature given that this area is relatively poorly researched and to determine to what extent the in-service training model is in accordance with the strategic model of human potentials development. To determine this, a legal analysis, an assessment of available documents on training programs and reports on local budgets in Croatian cities is being carried out. To examine more deeply the trends in the

APA, Harvard, Vancouver, ISO, and other styles

38

Campbell, Jackie A. "Designing a podiatry service to meet the needs of the population: a service simulation." Australian Health Review 31, no. 1 (2007): 63. http://dx.doi.org/10.1071/ah070063.

Full text

Abstract:

A model of a podiatry service has been developed which takes into consideration the effect of changing access criteria, skill mix and staffing levels (among others) given fixed local staffing budgets and the foot-health characteristics of the local community. A spreadsheet-based deterministic model was chosen to allow maximum transparency of programming. This work models a podiatry service in England, but could be adapted for other settings and, with some modification, for other community-based services. This model enables individual services to see the effect on outcome parameters such as num

APA, Harvard, Vancouver, ISO, and other styles

39

Hulak, Inna. "THE FEATURES OF CHERNIHIV GOVERNORATE TAX SYSTEM DEVELOPMENT IN THE SECOND HALF OF THE XIX – EARLY XX CENTURIES." Siverianskyi litopys (2021) 1 (April 2, 2021): 114–20. https://doi.org/10.5281/zenodo.4678298.

Full text

Abstract:

<strong><em>The article objective</em></strong><em> is to determine and analyze the features of Chernihiv Governorate tax system formation in the second half of the XIX – early XX cent. via archival materials studying. <strong>The research methods</strong> are selected in line with the objective.</em> <strong><em>The scientific novelty</em></strong><em> is in the first attempt to define the features of Russian Empire tax system development on the materials of Chernihiv Governorate. <strong>Conclusions</strong>: the author focuses on economic aspect of local counties functioning

APA, Harvard, Vancouver, ISO, and other styles

40

SHKOLNYK, INNA O., NATALIIA G. VYHOVSKA, YULIIA S. HAVRYSH, and ANDRII O. IVANCHENKO. "Transparency of Public and Local Finances: Foreign Experience." Mechanism of an Economic Regulation, no. 3 (2020): 18–30. http://dx.doi.org/10.21272/mer.2020.89.02.

Full text

Abstract:

In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the

APA, Harvard, Vancouver, ISO, and other styles

41

Dunning, Alice, Clare Tarling, and Liz Croot. "Co-production of research derived actionable resources for the delivery of Individual Service Funds (EQUALD study): Protocol." PLOS ONE 19, no. 7 (2024): e0306522. http://dx.doi.org/10.1371/journal.pone.0306522.

Full text

Abstract:

Adults with a learning disability who receive social care are legally entitled to a personal budget. Personal budgets were introduced to promote choice and control in support. Individual Service Funds were introduced as a flexible way that personal budgets can be managed by a provider while maintaining choice and control for the individual. Individual Service Funds have been shown to improve quality of life for individuals and efficiency in support. Despite this, only 20% of local authorities offer them to adults with a learning disability, demonstrating the need for resources to be developed

APA, Harvard, Vancouver, ISO, and other styles

42

Pramudiati, Ningrum, Zidni Husnia Fachrunnisa, and Krisma Kusmawati. "Determinants of Budget Performance Based on The Value for Money Concept." Jurnal Akademi Akuntansi 6, no. 2 (2023): 183–98. http://dx.doi.org/10.22219/jaa.v6i2.25007.

Full text

Abstract:

Purpose: This study aims to determine the effect of accountability, transparency, and supervision on the Value for Money concept budget performance at the Gunung Kidul Regency Government. Methodology/Approach: This study uses respondent data derived from the process of distributing questionnaires. Respondents are the Head of Service, Office Treasurer, Head of Finance, and Head of Planning from 24 Regional Apparatus Organizations of Gunung Kidul Regency. The process of data analysis using multiple linear regression with the analytical tool used is SPSS. Findings: The hypothesis proposed in this

APA, Harvard, Vancouver, ISO, and other styles

43

Daniels, Steven E., William F. Hyde, and David N. Wear. "Distributive Effects of Forest Service Attempts to Maintain Community Stability." Forest Science 37, no. 1 (1991): 245–60. http://dx.doi.org/10.1093/forestscience/37.1.245.

Full text

Abstract:

Abstract Community stability is an objective of USDA Forest Service timber sales. This paper examines that objective, and the success the Forest Service can have in attaining it, through its intended maintenance of a constant volume timber harvest schedule. We apply a three-factor, two-sector modified general equilibrium model with empirical evidence from the timber-based counties of western Montana. Departure from a market responsive timber policy can have positive impacts on the wood products sector, but the net effects on the local community are very small. The costs to the public treasury

APA, Harvard, Vancouver, ISO, and other styles

44

HALUSHKA, Stepan, and Oleh KARPOV. "Legal problems of determining non-tax income in Ukraine." Economics. Finances. Law 8, no. - (2023): 20–22. http://dx.doi.org/10.37634/efp.2023.8.4.

Full text

Abstract:

The paper reveals the role and problems of determining the specifics of solving the problems of non-tax revenues in Ukraine in order to create a powerful base for the recovery of the economy of our country. It is determined that the study of the peculiarities of the formation of budget revenues with the help of a non-tax mechanism is of significant importance for financial theory and practice, since its results can provide answers to questions about the effectiveness of functioning, as well as prospects for the development of this mechanism in the conditions of transformational processes. The

APA, Harvard, Vancouver, ISO, and other styles

45

Tanjung, Sawaluddin F., Junaidi Junaidi, Zulgani Zulgani, and Setiawan Assegaf. "Transparency of Regional Budget and Expenditure (APBD) through the Optimization of E-Budgeting Implementation." Nomico 1, no. 6 (2024): 50–63. http://dx.doi.org/10.62872/agjjpb49.

Full text

Abstract:

The implementation of budgetary reform in local government budgeting is often viewed as lacking a structured system. This is marked by low transparency and accountability in the management of local budgets. Financial management systems that contradict the principles of good governance necessitate transparency and accountability in all areas of government. The advent of e-budgeting is evidence of the utilization of e-government programs in Indonesia. E-budgeting is expected to be a solution for enhancing transparency and accountability in local budget management. With e-budgeting, the public ca

APA, Harvard, Vancouver, ISO, and other styles

46

Baxter, Kate, Mark Wilberforce, and Caroline Glendinning. "Personal Budgets and the Workforce Implications for Social Care Providers: Expectations and Early Experiences." Social Policy and Society 10, no. 1 (2010): 55–65. http://dx.doi.org/10.1017/s1474746410000382.

Full text

Abstract:

Drawing on two studies in England, this paper explores the workforce-related impacts that social care providers envisage, and have so far experienced, from an increase in the number of people using personal budgets. It presents findings in relation to financial and workforce planning, recruitment and retention, workforce training and service user/provider relations. The discussion considers the implications not only for providers but also care workers, service users and local authorities.

APA, Harvard, Vancouver, ISO, and other styles

47

Sri Devi, Arini Aisyahfira Wijaya, Indah Doanita Hasibuan, Putri Dina, and Adelia Andina. "ANALISIS EFEKTIVITAS PENGGUNAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TERHADAP KUALITAS PELAYANAN KESEHATAN DI PUSKESMAS SIMALINGKAR." Jurnal Abdi Nusa 4, no. 2 (2024): 108–19. http://dx.doi.org/10.52005/abdinusa.v4i2.256.

Full text

Abstract:

Abstract The utilization of the Regional Revenue and Expenditure Budget (APBD) at Puskesmas Simalingkar for primary healthcare services is mandated to provide promotive, preventive, curative, rehabilitative, and emergency medical services, including supporting services such as laboratory examinations and pharmaceutical services. This study aims to analyze the effectiveness of APBD utilization at Puskesmas in healthcare services. Data collection was conducted through in-depth interviews and observations involving the Head of the Puskesmas, APBD Treasurer, and healthcare service users. The resul

APA, Harvard, Vancouver, ISO, and other styles

48

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

49

Mohd Rafi Uddin Sadeq, Mohammed Moiz Uddin, Mohammed Hamed, and Dr. Mohammed Jameel Hashmi. "Biddeal: Connecting Local Skilled Professionals Through Competitive Bidding." International Journal of Information Technology and Computer Engineering 13, no. 2s (2025): 299–311. https://doi.org/10.62647/ijitce2025v13i2spp299-311.

Full text

Abstract:

BidDeal is a groundbreaking decentralized platform that transforms how customers connect with skilled professionals for services like construction, plumbing, electrical work, and home maintenance. By enabling clients to post detailed job requests—complete with budgets, timelines, and multimedia attachments—the platform facilitates a competitive yet transparent bidding process. Local service providers can then submit tailored proposals, allowing customers to compare options based on cost, expertise, and past performance. This direct peer-to-peer model eliminates costly intermediaries, ensuring

APA, Harvard, Vancouver, ISO, and other styles

50

GRYNCHYSHYN, Petro. "ARCHIVE STORAGE OF DOCUMENTS UNDER THE CONDITIONS OF THE TRANSITION TO ELECTRONIC DOCUMENT MANAGEMENT." WORLD OF FINANCE, no. 4(81) (2025): 50–59. https://doi.org/10.35774/sf2024.04.050.

Full text

Abstract:

Introduction. The introduction of electronic document management significantly reduced the volume of paper documents and, at the same time, raised the issue of information storage. The threat of document loss arising during martial law further strengthens the need to find ways to solve the problem of preservation and safe access to information that is valuable to the state. The relevance of the study lies in the need to highlight the prospects for the introduction of electronic archiving for information on the execution of budgets. The purpose of the article is to analyze the normative regulat

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!