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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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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.

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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

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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.

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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

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3

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.

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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

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4

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.

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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

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5

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.

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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

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

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7

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.

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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

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8

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.

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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

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9

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.

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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

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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.

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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

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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 (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 E

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12

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.

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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

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13

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.

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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

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14

Pasynkov, Аleksey F. "Public Sector Financial Balances Based on the System of National Accounts." Economy of Region 17, no. 3 (2021): 1027–41. http://dx.doi.org/10.17059/ekon.reg.2021-3-22.

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Studies on the impact of government expenditures on regional and municipal development mainly focus on examining local budgets. Simultaneously, each territory has various channels for financing public needs and collecting taxes and other payments. Therefore, this research develops and tests a methodology to construct the public sector financial balance at the municipal level. The presented approach in based on the System of National Accounts (SNA), which considers expenditures and revenues of the federal, regional or municipal budgets as a single institutional sector, regardless of their affil

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Pasynkov, Аleksey F. "Public Sector Financial Balances Based on the System of National Accounts." Economy of Region 17, no. 3 (2021): 1027–41. http://dx.doi.org/10.17059/ekon.reg.2021-3-22.

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Studies on the impact of government expenditures on regional and municipal development mainly focus on examining local budgets. Simultaneously, each territory has various channels for financing public needs and collecting taxes and other payments. Therefore, this research develops and tests a methodology to construct the public sector financial balance at the municipal level. The presented approach in based on the System of National Accounts (SNA), which considers expenditures and revenues of the federal, regional or municipal budgets as a single institutional sector, regardless of their affil

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16

Burkynskyy, Borys V., Iryna Z. Storonyanska, Valeriy F. Horyachuk, Volodymyr M. Osypov, and Hennadiy M. Murzanovskyy. "Ways to improve the budget equalization system in Ukraine." Regional Economy, no. 2(108) (2023): 21–33. http://dx.doi.org/10.36818/1562-0905-2023-2-2.

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Under the conditions of the decentralization reform, the budget equalization system in Ukraine underwent significant changes, which took place in terms of the transition from vertical equalization of expenditures to horizontal equalization of revenues. Today, a mixed budget equalization system is being formed in Ukraine, with an emphasis on horizontal equalization of revenues and the use of separate tools for vertical equalization of expenditures. The main problems of budget equalization in Ukraine include the insufficient amount of own revenues of local budgets, the high level of dependence o

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17

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.

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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

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18

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.

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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

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19

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.

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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

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20

Yakymchuk, N. Ya, Yu V. Zhytnyk, and V. G. Savenkova. "Legal principles of attracting budget funds and EU funds for the implementation of the «green» transition of the energy sector of the economy and the implementation of projects (programs) in the field of energy efficiency." Uzhhorod National University Herald. Series: Law 3, no. 84 (2024): 236–45. http://dx.doi.org/10.24144/2307-3322.2024.84.3.36.

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The article is devoted to the analysis of the issues of the legal basis of attracting funds from the State Budget of Ukraine, local budgets and EU funds for the implementation of the «green» transition of the energy sector of the economy and the implementation of projects (programs) in the field of energy efficiency. The article found out that the budget legislation of Ukraine enshrines a number of instruments that make it possible to attract budget funds for the implementation of measures and investment projects in the energy sector, namely: A) for the implementation of state investment proje

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Dmytrovska, V. S., T. V. Solodzhuk та M. S. Maksymiv. "ФІНАНСОВЕ ЗАБЕЗПЕЧЕННЯ СОЦІАЛЬНО-ЕКОНОМІЧНОГО РОЗВИТКУ РЕГІОНУ". Actual problems of regional economy development 2, № 15 (2019): 147–59. http://dx.doi.org/10.15330/apred.2.15.147-159.

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The research of financing the socio-economic development of the region at the expense of local budgets was conducted. Particularly, the conceptual foundations of socio-economic development budget financing have been further developed in terms of determining the directions of using resources that ensure the effectiveness of socio-economic development, systematic financial instruments of social development of the region, and supplemented in the allocation of grants and programs of the State Fund for Regional Development.On the basis of the analysis of budget expenditures, the analysis of financi

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Bernadetta, Paradintya Utami, and Widarjo Wahyu. "Quality of Public Services in Local Governments in Indonesia : A Study of Capital Expenditures and Government Internal Control Systems." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 5, no. 09 (2022): 2565–75. https://doi.org/10.5281/zenodo.7074708.

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Regional autonomy is a policy the central government gives to local governments to regulate their regions. One of these authority policies is public service. Public services are a series of activities in the form of services following the law's mandate in the form of goods and services to fulfill general needs for the welfare of society. Public services for the community come from the realization of local government budgets with an internal control mechanism to regulate the fulfillment of public services. Increased budget realization can support regional infrastructure to provide better pu

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BENOVSKA, Liliya. "FINANCIAL EQUALIZATION IN THE CONTEXT OF DECENTRALIZATION REFORM OF POWER: PROBLEMS AND PERSPECTIVES." WORLD OF FINANCE, no. 2(59) (2019): 85–97. http://dx.doi.org/10.35774/sf2019.02.085.

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Introduction. With the conduction of the reform of decentralization of power in Ukraine in the model of financial equalization, the emphasis is placed on aligning budgets on incomes with the use of separate equalization tools by expenditures. The introduction of the new alignment system involves a number of problems. Purpose. Solving the problems of financial equalization in Ukraine in the conditions of modern reforms and finding the ways of its improvement. Results. The investigation of features and instruments of financial equalization in the context of conducting modern reforms in Ukraine h

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Pershina, Tatyana A., and Tatyana V. Shitova. "Expenditures of Rural Societies and Volost Boards in the 1880s – 1890s (Based on the Materials of the Middle Volga Region)." Economic History 17, no. 4 (2021): 361–69. http://dx.doi.org/10.15507/2409-630x.055.017.202104.361-369.

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Introduction. The comparative analysis of the expenditure part of rural and township budgets of the Middle Volga provinces in the 1880s – 1890s is presented. Materials and Methods. The study is based on the comparative method. Quantitative, problem-chronological, system analysis and structural methods were of auxiliary importance. Results. The comparison of data on the Middle Volga provinces shows that in the 1880s – early 1890s, the mundane expenses of rural societies were twice as high as the costs of the volost boards. A significant part of the worldly fees went to pay employees of volost b

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Cohen, Sandra, Sotirios Karatzimas, and Vassilios-Christos Naoum. "The sticky cost phenomenon at the local government level: empirical evidence from Greece." Journal of Applied Accounting Research 18, no. 4 (2017): 445–63. http://dx.doi.org/10.1108/jaar-03-2015-0019.

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Purpose The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or anti-stickiness behaviour after increases or decreases in the stream of their revenues. Design/methodology/approach The Anderson et al.’s (2003) approach is adapted to the public sector environment by using types of expenses and revenues typical to the local government setting. The data sample consists of 1,852 observations of Greek municipalities for the period 2002-2008. Findings The empirical evidence suggests

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Krivonosova, Natalia. "Changes in the Local Territorial Government Organization and Their Effect on Municipal Budgets (by the Example of Trans-Baikal Region)." Bulletin of Baikal State University 31, no. 4 (2021): 488–501. http://dx.doi.org/10.17150/2500-2759.2021.31(4).488-501.

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The current reform of local governments in Russia is a process of optimization, consolidation and changing the territorial government organization, which corresponds to global trends in searching for a relevant and effective local territorial governance scheme. The new wave of interest to this process in the RF has been caused by establishing a new type of municipality, namely, municipal district. The article studies the problem of changes in local territorial governance organization in Russia and in Trans-Baikal region, in particular, as well as the effect of these changes on municipal budget

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Reiljan, Janno, Aivo Ülper, and Tarmo Puolokainen. "The impact of Demand Factors on the Supply of Local Public Services in Estonian Municipalities." Public Finance and Management 15, no. 1 (2015): 24–46. http://dx.doi.org/10.1177/152397211501500102.

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The goal of this paper is to model and assess the influence of demand-side factors on the supply of mixed local public services in Estonian municipalities. Population size and structure, as well as income levels and employment structures of the residents of the municipalities, are considered the demand-side factors of mixed local public services in this study. The supply of these services are described through different types of budget expenditure per resident or service user, but also through the shares of different expenditure types in total expenditure in Estonian local governments budgets.

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Vavrova, Marketa, and Carlos M. Chang. "Incorporating Livability into Transportation Asset Management Practices through Bikeway Quality Networks." Transportation Research Record: Journal of the Transportation Research Board 2673, no. 4 (2019): 407–14. http://dx.doi.org/10.1177/0361198119840610.

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This paper describes a framework for implementing livability into transportation asset management practices. The framework focuses on improving the quality of bikeway networks as an important factor to enhance livability. The Bikeway Quality Framework is explained step by step and provides ideas for assessment, prioritization, scenarios, and reporting. In the assessment phase, existing and planned assets according to applicable local plans are coordinated with pavement resurfacing projects for maximum cost efficiency. During the prioritization phase, assets in need of maintenance are ranked ba

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Muia, Boniface Mutie UoN; L'Souza Boniface Alubisia UoN; Gichana Jay Murray UoN. "THE EFFECT OF THE VALUE ADDED TAX ACT AMENDMENT 2013 ON TAX REVENUE IN KENYA." INTERNATIONAL JOURNAL OF RESEARCH SCIENCE & MANAGEMENT 5, no. 6 (2018): 4–13. https://doi.org/10.5281/zenodo.1285535.

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Kenya has been faced with the need to generate more tax revenue to support its expenditure on public services for both the national and county governments. With the ever-increasing budget deficit and increased borrowing to support itself, the cabinet secretary for treasury came up with drastic measures to increase VAT revenue in 2013. The objective of this study was to examine the effect of the VAT Act amendment 2013 on tax revenue in Kenya. The study used secondary data from the Kenya National Bureau of Statistics for the financial year 2006/7 to 2015/16 which provided sufficient dataset for

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Davydenko, Nadiia, and Dmytro Sydorenko. "Transparency of budget operations in Ukraine and its implementation in wartime." Fìnansi Ukraïni 2025, no. 3 (2025): 92–110. https://doi.org/10.33763/finukr2025.03.092.

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Introduction. Budget transparency is an essential tool in contemporary public financial management, that ensures efficiency, accountability, and public involvement in the budget processes. Transparency is important for reducing corruption, enhancing trust in authorities and social stability, and assessing the efficiency of expenditures. Problem Statement. The paper analyzes key challenges for budget transparency in Ukraine, exacerbated by Russia’s full-scale invasion. It highlights Ukraine’s decline in international rankings such as the Open Budget Index, PEFA, and SIGMA due to restricted acce

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Avtushenko, Iryna. "UKRAINE STATE POLICY ON THE HOUSING PROVISION OF THE DISMISSED OR RETIRED SERVICEMEN (1991-2013)." Journal of Ukrainian History, no. 40 (2019): 33–40. http://dx.doi.org/10.17721/2522-4611.2019.40.4.

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The problem of providing housing of the dismissed or retired servicemen and members of their families is analyzed in the article on the basis of archival sources and publications.The situation with providing of housing for servicemen of the Armed Forces of Ukraine dismissed from military service in the early 1990s, was complicated by the return to Ukraine of more than 32 thousand families of servicemen who served in other CIS countries. Financing of housing construction and provision of retired military personnel was carried out from state and local budgets. The research showed that every year

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Brahimi, Fran, Mariel Frroku, Skender Uku, and Emiljan Mustaqe. "Effects of Fiscal Decentralization on Local Public Investments." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 22 (March 27, 2025): 417–25. https://doi.org/10.37394/23207.2025.22.39.

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A significant part of the literature on fiscal decentralization confirms that the greater the ability of decentralized governments to adapt policies to local preferences and to be innovative in providing public services, the greater the potential for investments and economic growth. This paper examines the dynamic effects and relationship between own source revenues, unconditional transfers, and local public investments. Over the past decades, fiscal and financial decentralization in Albania has made steady progress. However, the increasing responsibilities of local governments have intensifie

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ZDYRKO, Natalia. "ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS." 3, no. 3(61) (December 23, 2022): 91–105. http://dx.doi.org/10.37128/2411-4413-2022-3-6.

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The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Au

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Zavyalova, O. G., and L. V. Menshchikova. "LONGITUDINAL “BUDGETARY” RESEARCHES OF RURAL FAMILIES IN THE KURGAN REGION." Bulletin of Udmurt University. Series Biology. Earth Sciences 29, no. 4 (2019): 504–14. http://dx.doi.org/10.35634/2412-9518-2019-29-4-504-514.

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The article considers the problems of the relationship between the time budgets and expenditures of the rural population of the Kurgan region for the post-Soviet period in a long time section (1989 - 2011) based on statistical and sociological methods. At present, the main trends in visits to service facilities by families of different types living in different rural settlements have changed little, but the role of large villages has increased significantly. Shops and post offices account for the largest share in the frequency of visits. In rural areas, the network of service enterprises (educ

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Zaburanna, Lesia. "State Budget Execution under Martial Law." Oblik i finansi, no. 4(106) (2024): 36–43. https://doi.org/10.33146/2307-9878-2024-4(106)-36-43.

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In martial law conditions, the needs are different, and accordingly, budget policy priorities regarding the direction of budget funds change dramatically. The issues of defending the country, forming funds to support internally displaced persons, and providing humanitarian aid become paramount. Therefore, the need to find additional sources of budget funding and objectively review budget indicators, both in terms of income and expenditure, becomes more acute. This article aims to analyze the features of the mobilization and use of funds from the state budget of Ukraine in conditions of war, pa

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Melnyk, V. M., I. Ye Churkina, and I. A. Lomachynska. "SPECIFIC ASPECTS OF THE STATE FINANCING OF THE SOCIAL SPHERE IN UKRAINE." Market economy: modern management theory and practice 21, no. 1(50) (2023): 9–21. http://dx.doi.org/10.18524/2413-9998.2022.1(50).274720.

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The prerequisites and principle of the formation and development of the social sphere in Ukraine have been studied. It was pointed out that despite the multilevel and multichannel nature of the social infrastructure financing, the state and local budgets are the main source of the financial resources that ensure the social sphere functioning and development. It was specified that the budget expenditures for financing the social sphere are versatile and have both state and local financing source and differ according to their functional, departmental and target designation. This factor complicat

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Iwa Kartiwa Karpi, Yanne Yuniarti Widayat, Novi Eka Ratnasari, and M.D Enjat Munajat. "Can Regional Spending Management Policies Improve Human Development Index?" Journal of Indonesia Sustainable Development Planning 3, no. 2 (2022): 177–91. http://dx.doi.org/10.46456/jisdep.v3i2.309.

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The management of expenditure carried out by local governments until now is considered not effective and efficient enough, so the government, through Law Number 1 of 2022 (articles 146 and 147) seeks to increase the effectiveness of regional expenditure in regional development by regulating the proportion of employee spending and public service infrastructure spending. This article aims to evaluate regional spending management policies in increasing Human Development Index (HDI) in the Bima regency. This regency was chosen as the research location because it has a fairly large employee expendi

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Diendi, I. Gede Gus, Ida Ayu Putu Sri Widnyani, and Muhamad Nur Afandi. "Policy Implementation Study Mandatoryspending on Education Function in Jembrana District." Ekuitas: Jurnal Pendidikan Ekonomi 12, no. 2 (2024): 393–400. https://doi.org/10.23887/ekuitas.v12i2.85079.

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The mandatory spending policy for the education function in Indonesia is mandated by Article 31(4) of the 1945 Constitution and Article 49(1) of Law No. 20/2003 on the National Education System, requiring a minimum allocation of 20% from both the State Budget (APBN) and Regional Budget (APBD). This research aims to examine the implementation of this policy in Jembrana Regency through a descriptive qualitative approach. Data were collected via observations, interviews, and document analysis. The study applied the policy implementation framework of Van Meter and Van Horn and used the Miles and H

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Stoiko, Oleh Yа, and Inna A. Shubenko. "Problematic Aspects and Improvement of Property Taxation in Ukraine." Business Inform 2, no. 553 (2024): 220–28. http://dx.doi.org/10.32983/2222-4459-2024-2-220-228.

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The aim of the article is to study the problematic aspects of property tax administration and identify approaches to its improvement. It is found that property tax revenues in Ukraine are at a low level relative to GDP, their share in GDP does not exceed 1%, while the level of this ratio in the EU Member States is on average 2.2%. During the period under analysis, there is a tendency to a slow reduction in the share in GDP of both local taxes and fees, as well as property tax, which makes local budgets dependent on transfers from the State budget and the shares of national taxes and fees assig

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Irtyshcheva, Inna, and Dmytro Krylenko. "IMPACT OF THE DEVELOPMENT LEVEL OF THE BLACK SEA REGION ON THE DIRECTIONS OF IMPLEMENTATION OF FISCAL POLICY." Economic Analysis, no. 27(4) (2017): 299–306. http://dx.doi.org/10.35774/econa2017.04.299.

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The influence of the level of development of the Black Sea region (on the example of Mykolaiv, Odessa and Kherson regions) on the directions of implementation of the fiscal policy of the state is investigated. The results of the analysis prove that the most favourable conditions for economic activity in the Black Sea region have been created. High-quality service of payers and good business attitude to paying taxes are provided. The key to economic stability and economic security is the high level of responsibility of business in the region. Improvement of conditions for doing business has led

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Чеберяко, О. В. "ВПЛИВ ГРОШОВОЇ РЕФОРМИ 1920-х РОКІВ НА БЮДЖЕТНІ ВІДНОСИНИ В УКРАЇНСЬКІЙ СРР". Вісник Полтавської державної аграрної академії, № 1 (27 березня 2014): 75–81. http://dx.doi.org/10.31210/visnyk2014.01.19.

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Становлення та функціонування радянської бю-джетної системи в УСРР у 1920-ті рр. було немож-ливим без грошової реформи, а її здійснення у 1922–1924 рр. сприяло організаційно-функціональному впо-рядкуванню бюджетної системи, формуванню ста-лих показників дохідної і видаткової частин держав-ного та місцевих бюджетів, інакше – так званоготвердого бюджету. Показано, що під кутом зорубюджетного фінансування основне навантаженняпротягом 1921–1924 рр. узяв на себе радянський знак,тобто гроші державної скарбниці. Радянський знакнавіть охороняв червінець від знецінення в період йо-го запровадження як н

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Ясинська, Надія, Тетяна Меснянко, and Оксана Пугач. "Problem aspects of practical implementation of the integrated social services model in territorial communities." Public administration aspects 9, no. 2 (2021): 77–85. http://dx.doi.org/10.15421/152121.

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The paper discusses modern approaches to social services in territorial communities. The structure of revenues and expenditures of local budgets of Ukraine by economic classification has been analysed. The state and requirements of the development of social services for a modern system of integrated social services in communities have been investigated. Also, the components of the model of integrated social services have been considered and the principles that were adhered to when creating it have been described.The integrated social service model is based on the collaboration of various insti

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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.

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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

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Krytiev, A. G. "Enforcement of financial monitoring by state and municipal enterprises as a counter suspected transaction mechanism." Uzhhorod National University Herald. Series: Law 4, no. 88 (2025): 266–71. https://doi.org/10.24144/2307-3322.2025.88.4.39.

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A large amount of funding from the state and local budgets falls on state and municipal enterprises. Given the existing stable practice in the country of misappropriation and embezzlement of funds from state and municipal enterprises, officials of state and municipal enterprises should apply new approaches, methods, mechanisms and practices to analyze counterparties during public procurement in order to avoid losses to the state budget (loss of taxpayers’ funds). Enforcement of financial monitoring by state and municipal enterprises will allow saving state budget funds annually and reduce the

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Pyshchida, V. M. "Separate issues of determining the characteristics and types of public property as an object of administrative and legal relations." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 493–99. http://dx.doi.org/10.24144/2788-6018.2024.02.84.

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In the article, based on the analysis of normative legal acts and scientific works, the analysis of the features of public property as a legal category and object of administrative-legal relations was carried out, the types of public property were distinguished and the author's approaches were proposed regarding the classification features of its division into types. It has been established that the separation of public property according to its intended purpose into: 1) public property, which should include: a) railway, automobile, water, air routes, is of significant importance for the defin

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Скиба, Марина Валеріївна. "СТАН ТА ОСНОВНІ ТЕНДЕНЦІЇ ФІНАНСУВАННЯ ІННОВАЦІЙНОЇ ДІЯЛЬНОСТІ В УКРАЇНІ ВПРОДОВЖ 2015–2018 РОКІВ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 137, № 4 (2019): 51–65. http://dx.doi.org/10.30857/2413-0117.2019.4.5.

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Modern realia of rapid informatization of society trigger the increase of labor research intensity level when science becomes an immediate productive force. In turn, the innovation processes underpin the changes in social production as well as in public administration. The service sector is developing rapidly. Economic activity of business entities goes beyond the national economy boundaries and becomes more global, as evidenced by the growing role and significance of the information component in both the economic and the social domains. Based on the analysis of the total expenditure in a part

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Perchuk, Oksana. "CITIZENS' BUDGET AS AN INSTRUMENT FOR INCREASING THE OPENNESS OF THE BUDGET SYSTEM." University Economic Bulletin 36/1 (April 17, 2018): 244–54. https://doi.org/10.5281/zenodo.1219798.

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The subject of the research. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. The subject of the research is the role and place of the «Citizens’ Budget» in the context of reforming the system of public finances. The purpose of the article is to justify the concept of «Citizens’ Budget» and study the possibilities and conditions for its introduction into the domestic sphere of public finances. The methodology of the work. It was used a set of scientific methods and approac

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O., Vysochan, and Borshchuk I. "FEATURES OF ACCOUNTING IN PUBLIC ASSOCIATIONS." Scientific Bulletin of Kherson State University. Series Economic Sciences, no. 41 (March 31, 2021): 77–80. http://dx.doi.org/10.32999/ksu2307-8030/2021-41-14.

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The article reveals the peculiarities of accounting in public associations, taking into account the specifics of their operation, in partic-ular in the aspect of standard correspondence of accounts of the main operations of public associations with the status of a legal entity. Emphasis is placed on the use of targeted funding accounts, as well as revenues and expenditures of public associations. The peculiar-ities of the activity of public organizations and public unions as separate organizational and legal forms of public associations are given, taking into account the legal status of their

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Aleksandriuk, Tetyana, Liliya Barannyk, and Tetyana Dulik. "FISCAL POLICY: THEORETICAL AXIOMS AND APPLIED ANTITHESES." University Economic Bulletin 36/1 (April 17, 2018): 188–200. https://doi.org/10.5281/zenodo.1219764.

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The subject of the study is the main theoretical and practical issues of the fiscal policy implementation. The purpose of the article is to study theoretical postulates that reveal the essence and peculiarities of fiscal policy, as well as assess the problems of implementing fiscal policy in Ukraine. The research hypothesizes that the government’s moves towards the most favourable financial environment will allow the Ukrainian economy to make better use of the potential of market institutions (insurance, credit, banks, etc.) in the budgeting process and direct the fiscal policy towards e

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O.V., German. "Subjects of Counteraction to Budget Legislation Violations." October 25, 2020. https://doi.org/10.5281/zenodo.4653558.

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The article analyzes the concept of “counteraction to budget legislation violations” and identifies the subjects of such counteraction. It is noted that counteraction to violations of budget legislation involves the activities of authorized entities to formulate public policy in this area (with the definition of coordination mechanism), prevention (detection and neutralization of causes and conditions), detection and termination of budget torts, liability and elimination of negative consequences from their commission. It is proposed to consider the Verkhovna Rada of Ukraine, the Pr

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