scholarly journals Transparency of information contained in the state budget from the view of utility for the citizen

2020 ◽  
pp. 3-14
Author(s):  
Maria Elżbieta Jastrzębska ◽  
Keyword(s):  
Descriptive Analysis ◽  
Inductive Reasoning ◽  
Research Problem ◽  
The State ◽  
Point Of View ◽  
State Budget ◽  
Fiscal Transparency ◽  
State Finance ◽  
The Government ◽  
Flow Of Information

Purpose – The purpose of the article is to assess the transparency of information contained in the state budget from the point of view of usefulness for the citizen and to recommend actions to increase the transparency of information in this regard. Methods – Descriptive analysis and deductive and inductive reasoning were used. Research description – The essence of fiscal transparency in the context of social responsibility of the government was discussed. The scope of information included in: the multi-year financial state finance, the budget act, the report on the implementation of the state budget, the analysis of the implementation of the state budget was analyzed. The assessment of information in the above-mentioned scope was carried out from the point of view of usefulness for the citizen and the flow of information between the government and citizens about public funds collected and allocated by the state budget. Finally, recommendations were made for actions to be taken to increase the transparency of information contained in the state budget. Results – The transparency of the information contained in the state budget (at the stage of its planning, adoption, implementation, reporting and controlling budget implementation) is very limited from the point of view of its usefulness for the citizen. It is necessary to take specific actions to increase the transparency of information contained in the state budget from the point of view of its usefulness for the citizen. Originality / value – the literature on the subject lacks publications devoted to the issue of transparency of the state budget in our country. The article addresses this research problem by assessing the content of information published by the government in the state budget as the basic public fund from the point of view of the usefulness of this information for the citizen.

scholarly journals RUSSIAN ECONOMY: WHAT IS NOT ENOUGH FOR THE DEVELOPMENT OF INDUSTRIES AND ENTERPRISES

2021 ◽  
pp. 125-133
Author(s):  
A. V. Yaschenko
Keyword(s):  
Theory Of The Firm ◽  
The State ◽  
Point Of View ◽  
Theory And Practice ◽  
High Tech ◽  
State Budget ◽  
Investment Activity ◽  
Russian Economy ◽  
The Government ◽  
Main Thing

The article attempts to assess the results of the development of the Russian economy from the moment of privatization to the present. The urgency of the problem lies in the fact that, despite significant resources, including human capital, the economy is stagnating, there are no structural reforms, and high-tech companies do not appear. The main thing is not creating conditions for business development on the principles of self-organization: entrepreneurship, initiative, personal competence and investment. Reforming the socio-economic system of the USSR has no historical analogue, and is perceived as a unique practice of testing some theoretical positions and hypotheses that guided researchers and entrepreneurs in the framework of a market economy, for example, the theory of market equilibrium, theory of the firm, theory of preferences, and others. Russia has demonstrated a kind of phenomenon, both from the point of view of theory and practice of market transformations, when it is not entrepreneurship, not the investment activity of business and the population, but the narrowly selfish interests of persons affiliated with the government, began to determine market processes, such an economy was called the «economy of individuals», And in the case of a direct focus on the state budget,» the economy of the distribution». The transformations could be based on the market experience of a large number of countries, both developed and developing (China), this has not been done. Time was lost on the creation of new jobs; in the industrial orientation of the state, there were no priorities for the development of important industries for national competitiveness. As a result, the economic growth was lost.

scholarly journals Kedudukan Bendahara Pasca Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara

2016 ◽  
Vol 1 (3) ◽  
pp. 19-33
Author(s):  
Febie Saputra
Keyword(s):  
Financial Management ◽  
Functional Role ◽  
Good Governance ◽  
The State ◽  
State Budget ◽  
Finance Law ◽  
State Finance ◽  
Financial Audit ◽  
The Republic ◽  
The Government

The three packages of law on state financial management (Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury and Law No. 15 of 2004 on State Financial Audit) have some fundamental differences from previous regulations. One of them is to post State Treasurer as a functional role. The government conducts a central role in achieving good governance in the implementation of the state budget. Article 23 verse (1) of the 1945 Constitution of the Republic of Indonesia provides a strong legal basis to implement the principles of good governance. In managing the state budget, one mechanism to implement good governance is to improve state treasurer professionalism as a functional role; unfortunately, the research shows that more sustained and coherent efforts are needed to realize this.   Abstrak Apabila dibandingkan dengan peraturan perundang-undangan sebelumnya, ketiga paket undang-undang pengelolaan keuangan negara, yaitu Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara, memiliki beberapa perbedaan yang cukup mendasar. Salah satu di antaranya adalah jabatan bendahara sebagai jabatan fungsional. Pemerintah memegang peran utama dalam mewujudkan good governance dalam pelaksanaan anggaran belanja negara. Pasal 23 ayat (1) Undang-Undang Dasar Negara Republik Indonesia 1945 telah memberikan landasan hukum yang kuat dalam rangka penerapan prinsip-prinsip good governance. Dalam mengelola APBN, salah satu mekanisme untuk mewujudkan good governance adalah dengan meningkatkan profesionalisme bendahara negara sebagai tenaga fungsional; namun demikian, penelitian menunjukkan bahwa upaya terkait dan berkelanjutan dibutuhkan untuk merealisasikan maksud tersebut.

scholarly journals THE ROLE OF MACROECONOMIC PROGNOSES IN THE PLANNING OF THE STATE BUDGET

2010 ◽  
Vol 1 (2) ◽  
pp. 380
Author(s):  
Ērika Žubule
Keyword(s):  
The State ◽  
Budget Process ◽  
State Budget ◽  
Budget Planning ◽  
State Finance ◽  
State Income ◽  
Budget Policy ◽  
The Government ◽  
Main Component

Topicality of the scientific research can be justified by the fact that the development of any country in economical and social sphere is influenced by the policy of the government. Its main component is a fiscal or budget policy, which includes both taxes and government expenses that are called state finance. An essential issue of state finances is the comprehension of procedures related to the budget formation as they determine the mechanism of formation and use of funds necessary for the government. An important stage in the budget process is a budget planning, when possible state income is predicted and financial resources necessary for carrying out government functions are allocated. In the article the author evaluates the role of macroeconomic prognoses in the planning of the state budget in Latvia and offers the possibilities of improvement in the economic and fiscal activities prediction.

scholarly journals Cash Waqf Linked Sukuk (CWLS) di tengah Pandemi Covid-19 dan Implementasinya Terhadap Ketahanan Ekonomi

2021 ◽  
Vol 1 (1) ◽  
pp. 21-36
Author(s):  
Agus Danugroho ◽  
Aqidah Halimatus Sa’adah
Keyword(s):  
The State ◽  
Point Of View ◽  
Social Investment ◽  
Economic Resilience ◽  
State Budget ◽  
Service Projects ◽  
Islamic Financial Institutions ◽  
The Subject ◽  
Ministry Of Finance ◽  
The Government

This study aims to determine how the Cash Waqf Linked Sukuk or CWLS program is in the midst of the Covid-19 pandemic and its implications for economic resilience. The system pioneered and implemented by the Indonesian Waqf Board or BWI is an interesting matter to study. In addition, based on the analysis of the CWLS research VOSViewer software, not many have researched it. Researchers use policy making theory which is used as a research point of view. This research is a descriptive qualitative research. The results of this study indicate that the CWLS waqf system is a form of social investment in Indonesia. The Indonesian Waqf Board acts as an accelerator. The subject of this system is the cash waqf itself collected by BWI as the manager of Indonesian waqf or Nazhir through BNI Syariah and Bank Muamalat Indonesia as Islamic Financial Institutions Receiving Cash Waqf or LKSPWU. Then the cash waqf will later be managed and placed in the State Sukuk Instrument or State Sharia Securities (SBSN) issued by the Ministry of Finance (Kemenkeu). CWLS itself also implements economic resilience. It can be seen on the BWI website on Cash Waqf Linked Sukuk (CWLS) that the government will use the results of the issuance of this State Sukuk to finance the state budget, including to finance the development of public service projects such as the development of educational infrastructure and religious services

Hukum Denda dalam Keuangan Publik Islam di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz
Keyword(s):  
Islamic Law ◽  
The State ◽  
Mutual Benefit ◽  
State Budget ◽  
The People ◽  
The Status ◽  
The Government

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.

TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU)

2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin
Keyword(s):  
Public Service ◽  
The State ◽  
Service Agency ◽  
State Budget ◽  
Procurement Process ◽  
The Law ◽  
The Government

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.

TO THE PROBLEMS OF COMBATING CORRUPTION IN MODERN RUSSIA AND INTERNATIONAL COOPERATION IN THE FIELD OF ANTI-CORRUPTION

2020 ◽  
Author(s):  
Angela Dranishnikova
Keyword(s):  
Large Scale ◽  
The State ◽  
Point Of View ◽  
Modern Life ◽  
Existing Problems ◽  
Moral Point ◽  
Material Goods ◽  
The Russian Federation ◽  
The Difference ◽  
The Government

In the article, the author reflects the existing problems of the fight against corruption in the Russian Federation. He focuses on the opacity of the work of state bodies, leading to an increase in bribery and corruption. The topic we have chosen is socially exciting in our days, since its significance is growing on a large scale at all levels of the investigated aspect of our modern life. Democratic institutions are being jeopardized, the difference in the position of social strata of society in society’s access to material goods is growing, and the state of society is suffering from the moral point of view, citizens are losing confidence in the government, and in the top officials of the state.

Justice as a Personal Virtue and Justice as an Institutional Virtue: Mencius’s Confucian Virtue Politics

2020 ◽  
Vol 2019 (4) ◽  
pp. 277-294
Author(s):  
Yong Huang
Keyword(s):  
Political Philosophy ◽  
Virtue Ethics ◽  
Social Institutions ◽  
Affirmative Answer ◽  
The State ◽  
Point Of View ◽  
Character Traits ◽  
Social Policies ◽  
Moral Principles ◽  
The Government

AbstractIt has been widely observed that virtue ethics, regarded as an ethics of the ancient, in contrast to deontology and consequentialism, seen as an ethics of the modern (Larmore 1996: 19–23), is experiencing an impressive revival and is becoming a strong rival to utilitarianism and deontology in the English-speaking world in the last a few decades. Despite this, it has been perceived as having an obvious weakness in comparison with its two major rivals. While both utilitarianism and deontology can at the same time serve as an ethical theory, providing guidance for individual persons and a political philosophy, offering ways to structure social institutions, virtue ethics, as it is concerned with character traits of individual persons, seems to be ill-equipped to be politically useful. In recent years, some attempts have been made to develop the so-called virtue politics, but most of them, including my own (see Huang 2014: Chapter 5), are limited to arguing for the perfectionist view that the state has the obligation to do things to help its members develop their virtues, and so the focus is still on the character traits of individual persons. However important those attempts are, such a notion of virtue politics is clearly too narrow, unless one thinks that the only job the state is supposed to do is to cultivate its people’s virtues. Yet obviously the government has many other jobs to do such as making laws and social policies, many if not most of which are not for the purpose of making people virtuous. The question is then in what sense such laws and social policies are moral in general and just in particular. Utilitarianism and deontology have their ready answers in the light of utility or moral principles respectively. Can virtue ethics provide its own answer? This paper attempts to argue for an affirmative answer to this question from the Confucian point of view, as represented by Mencius. It does so with a focus on the virtue of justice, as it is a central concept in both virtue ethics and political philosophy.

CONCEPTUAL DIRECTIONS OF THE TAXATION THEORIES DEVELOPMENT THROUGH THE REALIZING PRISM INTERESTS OF THE STATE AND TAXPAYERS

2021 ◽  
Vol 7 (1) ◽  
pp. 188-204
Author(s):  
Yulia G. TYURINA ◽  
Kristina A. BANNOVA
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Point Of View ◽  
Theoretical Point ◽  
Personal Income Tax ◽  
State Budget ◽  
Theoretical Understanding ◽  
Direct Taxation ◽  
Wide Range

Nowadays, direct taxation of personal income is used in almost all countries of the world, and to this day there are various changes that shift the share of revenue from these taxes towards increasing the state budget. The significance of the personal income tax in economic policy is also due to the fact that it affects the interests of almost the entire population of the country. A variety of disputes constantly arise around the personal income tax, which can be explained by a wide range of taxpayers in various social strata. The ongoing transformations in the tax area predetermine the construction of the individuals taxation fair system as the fulfillment of one of the conditions for improving the living standards of the population. The relevance of the study lies in the need to reform the tax system in Russia, namely, the taxation of personal income, in order to implement the principle of social justice, as well as to satisfy the fiscal component of this tax, respectively, to fulfill the interests of participants in tax relations. The purpose of the article is a theoretical understanding of the conceptual directions of the taxation theories development through the prism of realizing the interests of the state and taxpayers in the taxation system of personal income. The subject of this research is the set of economic relations between the state and individuals, formed in the process of taxation of personal income in Russia. The methodological basis was the conceptual provisions of the theories of taxation, scientific methods and methods of analysis. The scientific novelty of the work lies in the fact that the results of the methodological analysis of the taxation theories development through the prism of realizing the state interests and taxpayers will make it possible to solve from a theoretical point of view the issue of interests balance achieving of all parties, which will contribute to the development of practical measures to achieve a decent standard of living for the population.

scholarly journals Issue to the Legal Protection of the Use of the State Budget to Handling Covid-19

2021 ◽  
Vol 4 (1) ◽  
pp. 1168-1177
Author(s):  
Soesi Idayanti
Keyword(s):  
Legal Protection ◽  
The State ◽  
Government Policies ◽  
Economic Sectors ◽  
Financial Policies ◽  
State Budget ◽  
Government Grants ◽  
The Government ◽  
Precarious Situation

The Covid-19 pandemic, which impacted the health, social, and economic sectors as a non-natural disaster, led the President to make efforts to handle it with state financial policies by stipulating Perpu Number 1 of 2020. Budget misuse during the Covid-19 pandemic should be punishable by the death penalty because carried out when the state is facing a precarious situation; however, in Perpu No.1/2020, the Government grants immunity rights state budget managers. This legal immunity needs to be studied as a standard-issue regarding the state budget to overcome the Covid-19 pandemic. This study aims to examine the pandemic's impact on state finances and how Government policies are in dealing with the Covid-19 pandemic. This study used a normative juridical approach with data obtained from the literature, and the results were analyzed qualitatively. The results showed that the Covid-19 pandemic resulted in the Government changing the output of the use of the state budget aimed at dealing with the pandemic and restoring the country's economic condition due to the pandemic; the legal solution is to stipulate Perpu Number 1 of 2020, which was then approved by the DPR and became Law Number 2 2020. At the technical, operational level, the Government has also issued various policy regulations as a follow-up to Law Number 2 of 2020, which is used as an effort to deal with precarious situations as a result of the Covid-19 pandemic, such as fiscal policy stimulus, taxes, social assistance, and policies. Adjustment of regional finances. The problem that was considered urgent due to the Covid-19 pandemic led the Government to stimulate immunity in Law Number 2 of 2020. However, this immunity is given following the principle of good faith for users of state finances

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