scholarly journals THE IMPACT OF FISCAL DECENTRALIZATION ON PUBLIC ADMINISTRATION

2017 ◽  
Vol 5 ◽  
pp. 242-246 ◽  
Author(s):  
Jozef Kubás ◽  
Zuzana Ĺ tofková ◽  
Ján Mišík
Keyword(s):  
Public Administration ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
The State ◽  
State Budget ◽  
Tax Revenues ◽  
Effective Instrument ◽  
The Government ◽  
The Individual ◽  
The Impact

The allocating revenue to the individual budgets of self-governments in the Slovak Republic is a highly sophisticated process. Redistribution of resources using fiscal decentralization is an effective instrument through which the government attempts to eliminate subsidizing of municipalities and self-governing regions from the state budget and thus achieve higher stability of the economy. The function of municipalities and higher territorial units is secured by so-called special purpose tax revenues, which do not go into the state budget but directly into the budgets of self-governments. This research contribution focuses on the revenue side of budgets of public administration institutions for the period of the last five concluding budget years. The analysis demonstrates the meaning and importance of tax revenues for the mentioned institutions as well as the expenditure side of the state budget. In this contribution, a comparative study identified the changes that occurred in the individual years of the presented range and subsequently, evaluated fiscal decentralization and its influence on the revenue side of budgets of municipalities.

Competences of Public Administration of the Slovak Republic in the Area of Defense

2020 ◽  
Vol 11 (2) ◽  
pp. 151-165
Author(s):  
Ryszard Szynowski
Keyword(s):  
Public Administration ◽  
Political Power ◽  
Slovak Republic ◽  
The State ◽  
Self Administration ◽  
The Public ◽  
Government Administration ◽  
The Law ◽  
The Government ◽  
The Many

In one of the many definitions of public administration it was stated that it is the fulfillment of individual and collective needs of citizens, resulting from the co-existence of people in society, realized by the state and its dependent organs. One of the needs of an individual is the need for safety. Ensuring the safety of citizens is realized by the public administration, due to its service to the society as an executive apparatus possessing a democratic mandate of political power, in service of the law created by said organs. A particular role in the area of defense belongs to authoritative administration, which performs tasks including reversing risks and removing dangers, including the realization of tasks and undertakings aimed at military preparation in case of war. The aim of the following article is to present the tasks and competences in the area of protecting the President, the government, government administration officials on duty and local self-administration of the Slovak Republic. Various methods have been used to reach the pre-determined goal, primarily the method of document investigation, which made it possible to gather, sort, describe and scientifically interpret the legal acts of the Slovak Republic regarding defensive matters.

scholarly journals PROBLEMS OF TAX RISK MANAGEMENT IN THE CONDITIONS OF THE COVID-19 PANDEMIC

2021 ◽  
pp. 188-200
Author(s):  
Anton SHEVCHUK
Keyword(s):  
Economic Crisis ◽  
Business Owners ◽  
The State ◽  
Business Climate ◽  
State Budget ◽  
Political Factors ◽  
Tax Revenues ◽  
The Face ◽  
Tax Benefits ◽  
The Impact

Introduction. The theoretical bases of tax risks are considered and the author's approach to interpretation of their essence is offered. The directions of the COVID-19 pandemic's impact on tax revenues to the State Budget of Ukraine have been studied and the factors of intensification of tax risks have been determined. On this basis, scientifically sound recommendations for improving the management of tax risks in Ukraine in the economic crisis. The purpose of the article is to study the areas of intensification of tax risks in the context of the COVID-19 pandemic and the development of scientifically sound proposals for improving the management of tax risks in the face of new challenges for fiscal authorities. Results. The main directions of the impact of the COVID-19 pandemic on tax revenues to the State Budget of Ukraine are assessed. It is proved that the manifestations of the economic crisis are the main factors of intensification of tax risks in Ukraine, which are expressed in significant losses of budget revenues. Ways to optimize the mechanism of VAT refunds and directions of audit of tax benefits in order to minimize tax risks are proposed. The mechanisms of obligatory fiscalization of micro and small business settlements through the introduction of registrars of settlement operations on favorable terms for business owners without the need to hire additional employees are outlined. Possibilities of realization of the project of electronic customs as one of elements of creation of a positive business climate and minimization of tax risks are considered. Perspectives. Promising areas of research may be the study of psychological, administrative, technological, political factors of tax risks in Ukraine.

Ukrainian regions’ budget security in the conditions of public administration decentralization

2019 ◽  
pp. 106-114
Author(s):  
Yuliya Tymchyshyn
Keyword(s):  
Public Administration ◽  
Local Governments ◽  
Public Funding ◽  
Threat Assessment ◽  
The State ◽  
State Budget ◽  
Tax Revenues ◽  
Regional Budget ◽  
Per Capita ◽  
Local Budget

The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in current and strategic dimensions, which allows the local governments to fully fulfill their functions and powers, to neutralize the existing risks, threats and dangers. The author’s approach to rating regions of Ukraine is outlined. It is carried out on the basis of such key indicators as balance of the regional budget in % to GRP, budget’s revenues of the region per capita, budget expenditures per capita, ratio of the amount of received transfers to the sum of budget expenditures of the region in the consolidated state budget, the ratio of tax and non-tax revenues to the local budget, the share of tax revenues in the total budget of the region, the share of official transfers in the total local budget revenues, transfers from the state budget in % to GRP. This allows for determining of the level of budgetary security of territorial entities. The main methodological principles for the rating of regions are defined: the selection and evaluation of absolute indicators, the analysis of relative coefficients, the choice of integral indicators and the formation of rating estimates. The results of the analysis of the budgetary security of the regions revealed significant disparities in the formation of local budgets in terms of revenues and official transfers from the state budget and their significant budgetary differentiation. The uneven amount of transfers in total local budget revenues and the substantial dependence of territorial communities on public funding are emphasized.

scholarly journals Tax regulation of socio-economic development

2020 ◽  
pp. 147-155
Author(s):  
Valeriy Koroviy
Keyword(s):  
Economic Development ◽  
Tax Policy ◽  
The State ◽  
Regulation Mechanism ◽  
State Budget ◽  
Tax Revenues ◽  
The Social ◽  
Socio Economic Development ◽  
The Impact ◽  
Tax Regulation

Relevance of research topic. Tax regulation is a key factor in ensuring economic development and social stability through a balance of fiscal and stimulus functions. The sources of accumulation of funds of financial resources are the taxes in various forms, which is provided by the fiscal function. The priority is represented by the formation of strategic goals of tax policy to achieve the goals of public financial management. It is necessary, under the current conditions, to improve the structure of tax revenues of the budget. Formulation of the problem. Further development of provisions for the development of a tax regulation mechanism will provide an opportunity to increase the degree of adaptability of the impact of taxation on the socio-economic environment. Important priorities in the activities of fiscal authorities are to improve the quality of the mechanism of tax administration, improving the model of the state tax risk-management. Analysis of recent research and publications. The development of the mechanism of tax regulation was considered by foreign scholars, in particular, A. J. Auerbach, R. M. Byrd, E. M. Zolt, J. Mehon, A. Laffer, J. Friedman, V. Tanzi. Their work reflects the importance of tax regulation to ensure progressive socio-economic development over the past decades. L. Lysyak, A. Mazaraki, M. Kuzhelev, A. Nikitishin, V. Makogon, L. Sidelnikova, I. Chugunov and other Ukrainian scientists have developed a concept for implementing of the tax policy in Ukraine in the context of economic system transformation. Selection of unexplored parts of the general problem. The mechanism of the tax regulation of socio-economic development needs further research. An important task of the state is to increase the effectiveness of fiscal incentives. The aim of the article is to improve the mechanism of formation and implementation of the mechanism of tax regulation of socio-economic development of the country in terms of structural changes in the financial system. Research methodology. The system approach and the method of comparative analysis, synthesis, logical approach and method of scientific abstraction are used. Techniques of statistical analysis were used in the study of the peculiarities of tax revenues and fees to the State Budget of Ukraine. Results of work. An analysis of the impact of the tax revenues on the dynamics of economic development for the period 2011-2019 was performed. The dynamics and the specific weight of the overpayment of the taxes and fees to the State Budget of Ukraine are studied. The directions of improvement of the system of tax administration are offered. Suggestions for improving the tax regulation mechanism are substantiated. Conclusions. Tax regulation is a very effective lever of influence on the dynamics of economic development and the social stability. At the center of the institutional mechanisms of its implementation is a set of redistributive relations regarding the social product. The development of the provisions for forecasting and planning of the tax policy measures in the context of globalization will provide an opportunity to increase the adaptability of the impact of tax regulation on economic development. In order to improve tax regulation in the formation of budget revenues, it is advisable to improve the quality of forecasting macroeconomic indicators of the country's development and planning of the tax revenues, and to increase the effectiveness of mechanisms for collecting and preventing the growth of tax debt. It is quite important and relevant to ensure a balanced tax policy, which should be based on a systematic approach to the interaction of the components of tax relations, taking into account the principles of fiscal sufficiency, neutrality, stability and cost-effectiveness of taxation.

scholarly journals Social impacts of health care reforms in Russia

2020 ◽  
Vol 210 ◽  
pp. 17011
Author(s):  
Tatyana Tagaeva ◽  
Lidiya Kazantseva
Keyword(s):  
Public Health ◽  
Health Care ◽  
Transition Process ◽  
The State ◽  
Healthcare Sector ◽  
Russian Government ◽  
State Budget ◽  
Factors Affecting ◽  
The Government ◽  
The Impact

The article considers the stages of healthcare sector reforms in Russia and the impact of this process on public health as the main indicator of the social state. A definition of public health is given; the scientific significance and relevance of the research are justified. The works of foreign and domestic authors, their approaches to the study of factors affecting public health are analysed. The analysis of the state of public health in 80s-90s of the last century during the political and economic crisis is made; the transition process from the so-called “budget-funded” financing model to the “insurance” one is described. Based on statistics and expert assessments, as well as international confrontations, conclusions are drawn about the multi-year underfunding of the healthcare sector, primarily from the state budget. A new stage of reforms is analysed: since 2014, the Russian government has begun the so-called “optimization” of healthcare. Its goals, results, feedbacks from doctors and patients are stated. They show the new reform is a negative process for health system. The blunders of health care reform have been sharply marked with the beginning of the pandemic of coronavirus infection. The facts of the self-sacrificing work of the doctors and nursing personnel during the pandemic period, the measures of the Government and the society to support medical workers were described.

scholarly journals Eco-innovation vs. environmental taxation: what is more effective for state budget?

2021 ◽  
pp. 312-323
Author(s):  
Yegana Hakimova ◽  
Yaryna Samusevych ◽  
Shahla Alijanova ◽  
Esmira Guluzade
Keyword(s):  
Random Effects ◽  
National Economy ◽  
Slovak Republic ◽  
The State ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Panel Regression ◽  
State Budget ◽  
The Impact

The article is devoted to the comparative analysis of the use of environmental taxes and the introduction of environmental innovations in terms of impact on the parameters of revenues and expenditures of the state budget. The study includes 10 countries of Central and Eastern Europe (Bulgaria, Czech Republic, Hungary, Estonia, Latvia, Lithuania, Poland, Romania, Slovenia and Slovak Republic). The analysis period covers 2010–2019. Systematization of scientific research proves the importance of using different tools to ensure sustainable development and greening of the national economy. The main purpose of the study is to determine a more effective form of interaction between government and business in the process of transforming the national economy in the direction of more environmentally friendly products and technologies by economic and mathematical modeling of environmental taxes and eco-innovation impact of budget revenues and expenditures. The calculations consist on the several stages: 1) determining the list of relevant control variables using correlation analysis, which eliminates the problem of multicollinearity; 2) determination of the model specification (fixed or random effects) using the Hausman test; 3) identification of the generalizing effects of the impact of environmental taxation and the eco-innovation index on the indicators of budget revenues and expenditures using a generalized least squares panel regression model with random effects; 4) study of the impact of the main components of environmental taxes and components of the eco-innovation index on the parameters of the state budget using panel regression modelling; 5) determination of short-term and long-term effects of the impact of environmental taxes and eco-innovations on the parameters of budget revenues and expenditures bt auto-regression distributive lag modelling. Stata 12/SE software tools were used for calculations. The study indicates the need to transform approaches to the implementation of state environmental policy. Thus, it has been proven that government incentives for the introduction of environmental innovations in the economy can be more effective than increasing the burden of environmental taxes.

scholarly journals An Overview of the Fiscal Decentralization in the Context of the State and Local Taxes in Ukraine

2021 ◽  
Vol 1 (516) ◽  
pp. 251-257
Author(s):  
T. V. Ponomarova ◽  
◽  
M. A. Komlieva ◽  
Keyword(s):  
Fiscal Decentralization ◽  
Local Level ◽  
State Level ◽  
The State ◽  
Local Taxes ◽  
Tax Revenues ◽  
State And Local ◽  
Legislative Changes ◽  
Decentralization Reform ◽  
The Impact

One of the key elements of the analysis of the efficiency of reforms at the State level is the effectiveness and a shift in quantitative indicators of the relevant statistical categories. In Ukraine, the period after 2014 is considered to be the time of legislative changes and reforms. Among them, according to experts and politicians, the most successful is the decentralization reform. Its implementation is based primarily on changes in the taxation system both at the national and local levels. Accordingly, the main indicator of achieving the goals of fiscal decentralization can be considered changes in the structure of tax redistribution between the local and the State budgets. This article provides an assessment of the level and dynamics of the main types of taxes as to their proportion between different levels of fiscal centralization. In the course of the research, a comparative analysis of rates and monetary measurement of both the national and local taxes and fees was carried out. The authors account tax revenues in a geographical context and during the last eight years, which allows assessing the impact of the reform on the amount of taxes collected, identifying the leading regions, as well as tracking the taxation trends. As a result of the research, it is found out that fiscal decentralization since the beginning of its implementation has been a significant factor in the growth of tax revenues in local budgets. Nevertheless, personal income tax prevails among fiscal fillers of budgets at the local level, so the problems of unemployment and lack of jobs in times of coronavirus crisis pose a challenge for the financial security of territorial communities. Further research on the topic is considered promising given the effectiveness of combining the benefits of fiscal decentralization with the relevant instruments of the State support to increase the local budget funds.

scholarly journals Analisis Dampak Sukuk pada Perekonomian Nasional di Tengah Wabah Covid 19

2020 ◽  
Vol 10 (1) ◽  
pp. 55-68
Author(s):  
Binti Nur Asiyah ◽  
Indah Nur Aini ◽  
Rama Prasetya Mahardika ◽  
Lyliya Nurul Laili
Keyword(s):  
Economic Growth ◽  
Financial Institutions ◽  
The State ◽  
State Budget ◽  
Long Run ◽  
Finance Development ◽  
Islamic Financial Institutions ◽  
The Government ◽  
The Impact ◽  
New Jobs

Sukuk is a form of investment that has an impact on the national economy which is currently weakening due to the Covid-19 pandemic. Covid 19 has had an impact on the faltering of the people's economy from business to financial institutions (sharia and conventional). The state has the need to fulfill the state budget in order to address the problem of the impact of covid 19 quickly. This paper is intended to analyze the impact of sukuk on economic growth during the covid pandemic 19. The process of collecting data is done by analyzing data observed through OJK statistics and collecting various information related to covid-19 and the data are analyzed qualitatively. Based on the results of the study it was found that Sukuk became a source of funds for the government to finance development, thus creating new jobs for the community in the long run. Sukuk provide benefits for the liquidity of Islamic financial institutions due to the impact of covid 19, and also investment facilities for the community. Key Words: Impact; Sukuk; national economiy; Covid-19.   Abstrak: Sukuk termasuk bentuk investasi yang memberikan dampak bagi perekonomian nasional yang saat ini melemah karena adanya pandemi Covid-19.Covid 19 telah memberikan dampak bagi tersendatnya perekonomian masyarakat mulai bisnis hingga lembaga keuangan (syariah dan konvensional). Negara memiliki kebutuhan pemenuhan APBN guna menjawab masalah dari dampak covid 19 secara cepat. Paper ini dimaksudkan untuk menganalisis dampak sukuk bagi pertumbuhan ekonomi di masa pandemi covid 19. Proses pengumpulan data dilakukan dengan cara menganalisis data yang diobservasi melalui statistik OJK dan mengumpulkan berbagai informasi terkait covid-19 dan data dianalisis secara kualitatif. Berdasarkan hasil pengkajian diperoleh bahwa Sukuk menjadi sumber dana bagi pemerintah untuk membiayai pembangunan, sehingga menciptakan lapangan kerja baru bagi masyarakat dalam jangka panjangnya. Sukuk memberikan kemanfaatan bagi likuiditas lembaga keuangan syariah akibat dampak covid 19, dan juga sarana investasi bagi masyarakat.. Kata Kunci : Dampak;  Sukuk; Perekonomian Nasional; Covid-19.

ON DEFINITION OF THE CONCEPT OF PUBLIC ADMINISTRATION AS A SUBJECT AND AS A PROCESS

2017 ◽  
Author(s):  
Ihor Binko ◽  
Keyword(s):  
Public Administration ◽  
Organizational Structures ◽  
Executive Branch ◽  
Administrative Law ◽  
The State ◽  
State Budget ◽  
Public Power ◽  
Stage Of Development ◽  
The Government ◽  
Definition Of

The article attempts to differentiate between public administration as a subject of legal relations and as a relevant activity, a function that is inherent in it. It is stated that public administration as a separate legal institution within the framework of administrative law is at the stage of development in post-Soviet countries, including Ukraine, competing with theories and sciences of public administration, which a large number of experts recognize as inappropriate with modern public administration. and administration. At the same time, there is no unanimity of views, terminology is used, which has a double meaning. In the administrative law of Western European and North American countries, public administration is mainly defined as a set of bodies and institutions that exercise public power through the implementation of laws, regulations and other actions in the public interest. There are a large number of scientific definitions of public administration and public administration. The definition of "public administration" has the following closely related meanings - an integrated state apparatus (policies, rules, procedures, systems, organizational structures, staff, etc.), which is funded by the state budget and is responsible for managing and coordinating the executive branch and its interaction with other stakeholders in the state, society and the external environment; - management and implementation of various government measures related to the implementation of laws, regulations and decisions of the government and management related to the provision of public services. Thus, it would be logical to follow a structural approach, according to which public administration will be considered primarily as a set of state bodies and other public institutions designed to organize the effective functioning of society.

Štátne dotácie pre mimovládne neziskové organizácie na Slovensku

2021 ◽  
Author(s):  
Mária Murray ◽  
Alexandra Mertinková
Keyword(s):  
Civil Society ◽  
Slovak Republic ◽  
Action Plan ◽  
Local Level ◽  
The State ◽  
Central State ◽  
State Budget ◽  
Public Resources ◽  
Civil Society Development ◽  
The Government

The task of mapping the existing procedures and methodologies of subsidies provided from the state budget in terms of efficiency, transparency and effectiveness and proposing their evaluation, the Office of the Plenipotentiary of the Government of the Slovak Republic for Civil Society Development resulted from the Strategy of Civil Society Development in Slovakia Action Plan 2019-2020. The analysis is based on research solved for the needs of practice and focuses on ministries, central state administration bodies and funds of the Slovak Republic, which is a total of 21 institutions that provide subsidies for non-governmental organizations as carriers of innovative solutions to regional disparities. The aim of this paper is to review all subsidy schemes of the ministries and evaluate them in terms of efficiency, transparency and effectiveness, ie. to map existing procedures and methodologies for providers of public resources in the form of subsidies provided from the state budget, which determine how goals / measurable indicators proving the meaning of provided public resources are to be set and at the same time enable them to be evaluated. Based on the mapped and evaluated state, we propose additional procedures and methodologies that will allow a comprehensive evaluation of the effectiveness, transparency and efficiency of spent funds of individual subsidy programs provided from the state budget and which can also be used to provide subsidies at regional and local level.

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