scholarly journals FORMATION OF LOCAL BUDGET REVENUES IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES

2018 ◽  
pp. 19-27
Author(s):  
Natalia TRUSOVA ◽  
Olena SYZONENKO
Keyword(s):  
Economic Development ◽  
Quality Management ◽  
Financial Resources ◽  
Local Authorities ◽  
Successful Development ◽  
Socio Economic Development ◽  
Local Budget ◽  
Decentralization Reform ◽  
Financial Base

Introduction. Increasing the profitability of local budgets is an important issue on the way to the plundering of territorial communities, because local budgets take the main place in the socio-economic development of the territories. Particular relevance of this issue comes in terms of decentralization reform, which gives new opportunities for increasing thefinancial base of local budgets. Purpose. The purpose of the paper is to identify the peculiarities of the formation of revenues of local budgets of Ukraine in the conditions of decentralization of financial resources. Results. The theoretical questions of formation of the revenue part of local budgets are considered. The structure of the distribution of tax and non-tax revenues between the levels of the budget system of Ukraine, the role of inter-governmental transfers in the system of budget revenues of the combined terri-torial communities are investigated. The influence of decentralization reform on formation of the revenue part of local budgets is determined. Conclusions. The changes that have been made to the budget legislation in the process of decentralization reform have affected the structure of distribu-tion and source of local budgets, and strengthened the financial base of local authorities. However, it is precisely from the efforts of local self-government, the adoption of quality management decisions depends on the rational and effi-cient use of budget funds and the successful development of the community.

scholarly journals THE ROLE OF TAX POTENTIAL IN THE DEVELOPMENT OF LOCAL GOVERNMENT IN UKRAINE

2021 ◽  
pp. 77-88
Author(s):  
Oksana DESIATNIUK ◽  
Fedir TKACHYK
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Financial Support ◽  
Financial Resources ◽  
Present Stage ◽  
Tax Base ◽  
Tax Revenues ◽  
Socio Economic Development ◽  
Tax Capacity

Introduction. At the present stage of development of Ukraine’s economy, the need to equalize territorial disparities in the financial support of territorial communities is especially relevant. The implementation of the policy of decentralization in the context of the formation of financial resources of local self-government increases the importance of tax and budgetary levers in the process of socio-economic development of administrative-territorial entities. In this aspect, the tax potential of local governments as a priority element of regional fiscal policy plays an important role. The ability of public authorities and local governments to transform the tax base into tax revenues gives them the opportunity to perform their functions, in particular to influence the financial and economic processes in society. The purpose of the article is to determine the features of the formation and effective use of tax potential in the development of administrative-territorial units at the present stage. Results. The urgency of the problem of financial support for the activities of local governments in Ukraine is outlined. The role of local governments in building tax potential for effective fiscal regulation of socio-economic development of territorial entities has been studied. Topical aspects of formation of budgetary resources of municipalities in the Ukrainian and European practice are covered. The dynamics and structure of actual performance indicators of the revenue side of local budgets in Ukraine are analyzed. The role of tax revenues in the financial resources of territorial communities has been growing. The component formation of tax capacity of local budgets in Ukraine was monitored. Considerable attention in the article is paid to risks and threats of fiscal nature that affect the effective development of local self-government. Among them are the shadow economy and pandemic processes (COVID-19). Ways to increase the tax base of territorial communities are systematized. The importance of tax potential in the socio-economic, technical and environmental development of local governments in Ukraine is proved. Perspectives. Further research will focus on current aspects of the formation of the tax capacity of territorial communities in the languages of tax reforms on the basis of fiscal federalism and decentralization.

The economic substance of appropriated funds: The conceptual framework

2020 ◽  
Vol 26 (4) ◽  
pp. 916-930
Author(s):  
N.A. Lunyakova
Keyword(s):  
Economic Development ◽  
Systems Approach ◽  
The State ◽  
Financial Resources ◽  
Conceptual Approach ◽  
Socio Economic Development ◽  
Fund Size ◽  
Theoretical Issues ◽  
Financial Fund

Subject. This article discusses the theoretical issues of the essence of the budget fund. Objectives. The article aims to generalize the essence and highlight the main characteristics of the budget fund. Methods. For the study, I used a systems approach. Results. The article describes the general and specific features of the budget fund as a type of financial fund, analyzes the budget fund size, and particularizes ways and approaches to ensure the maneuverability of the budget fund at the stages of its formation and use. Conclusions and Relevance. In today's dynamic socio-economic development of the State, objective prerequisites for the development of a conceptual approach to determining the essence, place and role of budget funds in the financial system of the State are getting formed. The results of the study can be used to improve the processes of formation, distribution, and use of financial resources.

Sociostructural Aspects of Socio-Economic Development:The role of Economic approach

2014 ◽  
pp. 86-105
Author(s):  
M. Shabanova
Keyword(s):  
Economic Development ◽  
Structural Factors ◽  
Economic Approach ◽  
Economic Agents ◽  
Socio Economic Development

The author discusses the importance of studying socio-structural factors of socio-economic development through a broader application of the economic approach. The resources of status positions of economic agents are in the spotlight. A possible platform for interdisciplinary interactions is proposed which allows to increase the contribution of both economics and sociology in improving governance at all levels.

Expectations from Chinese Muslim Converts for Islamization of Society in Malaysia: Lessons from Life of the Companions (Angkaan Pengubahsuaian Cina Islam untuk Pengislaman Soci-ety di Malaysia: Pelajaran dari Kehidupan Para Sahabat)

2019 ◽  
Vol 16 (1) ◽  
pp. 278-296
Author(s):  
Mek Wok Mahmud ◽  
Sayed Sikandar Shah Haneef
Keyword(s):  
Economic Development ◽  
Empirical Studies ◽  
The Self ◽  
Way Of Life ◽  
Socio Economic Development ◽  
Chinese Muslims ◽  
Process Studies ◽  
Divine Guidance

Reversion to Islam while opening golden opportunities for a revert in terms of divine guidance and spiritual salvation is coming with somewhat insurmountable challenges in terms of Islamization of the self, family and contributions to the overall development of Malaysia as a multi-religious country. This is especially so when Islam as an official religion has made the issue of Islamization of the Malaysian society and its systems amongst the pivotal national agendas in the country.  As to what is the role of Chinese Muslims (reverts) in the process, studies, among others, have purported to present the statistics about their share in socio-economic development. Similarly, empirical studies point to the odds faced by this community at personal, family and community levels in their path for transition to the full Islamic way of life. To the presenters of this paper, however, the macro dimension of what it means to become a Muslim which is essential for adjustment to the Islamic requirements has not been sufficiently highlighted in discourses in the area. Accordingly, this paper presents the position statements on Islamic expectations from Chinese reverts with the purpose of motivating them to achieve greater things in the area of Islamization of their community and the nation to the effect. Keywords: Chinese converts, Islamization, expectations and challenges. Abstrak kembalinya seseorang kepada agama Islam selain dari membuka peluang keemasan dalam mendapat  petunjuk Ilahi dan pengisian rohani turut disertai dengan cabaran yang amat sukar untuk diatasi termasuklah cabaran Islamisasi diri, keluarga serta sumbangan kepada pembangunan keseluruhan Malaysia sebagai negara berbilang agama. Hal ini menjadi satu keutamaan terutamanya apabila Islam memegang status sebagai agama rasmi persekutuan yang menjadikan isu Islamisasi masyarakat Malaysia sebagai satu agenda nasional. Bagi menjayakan agenda ini, peranan umat Islam dari kalangan masyarakat Cina (cina muslim) juga perlu diambil kira. Statistik menunjukkan cina muslim turut mempunyai bahagian dalam menyumbang terhadap pembangunan sosio-ekonomi negara. Dalam pada masa yang sama, kajian empirikal membuktikan adanya bentuk bentuk cabaran yang dihadapi oleh komuniti ini di peringkat peribadi, keluarga dan komuniti dalam perjalanan mereka untuk kembali kepada cara hidup Islam yang sepenuhnya. Bagi kami pengkaji kertas ini, dimensi makro dalam menjadikan dan mengertikan  seseorang itu Muslim terutamanya dalam menyesuaikan diri dengan ajaran  Islam masih belum cukup diberi  penjelasan dan penerangan yang sewajarnya. Oleh itu, makalah ini cuba menerangkan idea dan cadangan yang berguna kepada cina muslim dengan tujuan memotivasikan  mereka bagi  mencapai kejayaan  yang lebih besar dari aspek Islamisasi di kalangan komuniti mereka seterusnya memberi sumbangan kepada negara. Kata kunci:  Cina Muslim, Islamisasi, harapan dan cabaran.

Integrated Assessment of Socio-Economic Development of Rural Areas, Taking into Account Differences in Population Density

2020 ◽  
pp. 76-83
Author(s):  
N.N. Balashova ◽  
◽  
D.A. Korobeynikov ◽  
S.A. Popova ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Population Density ◽  
Rural Areas ◽  
Rural Population ◽  
Integrated Assessment ◽  
Russian Regions ◽  
Socio Economic Development

Typologization of rural areas, taking into account differences in population density and level of socio-economic development, is necessary to identify “growth points” and strategic sustainability benchmarks. The method of integrated assessment of the level of socio-economic development of rural territories is proposed, according to which the grouping of Russian regions is carried out. Applying data on rural population density to the results of calculations allowed us to identify 12 typological groups, in the context of which unified recommendations on sustainable development of territories should be formed.

CURRENT ISSUES OF INTERBUDGETARY EQUALIZATION

2020 ◽  
Vol 1 (12) ◽  
pp. 74-78
Author(s):  
A. A. BISULTANOVA ◽  
Keyword(s):  
Economic Policy ◽  
Economic Development ◽  
Russian Federation ◽  
Current System ◽  
Federal Budget ◽  
Financial Resources ◽  
Socio Economic Development ◽  
Interregional Differentiation ◽  
The Russian Federation ◽  
The Stability

The author touched upon topical issues of inter-budget alignment, budget provision of regions with financial resources, focusing on factors that directly affect the stability of the budget system, as well as highlighting problems in the budget sphere that require urgent attention from the authorities. It is concluded that the level of interregional differentiation continues to increase, and the modern mechanism of budget equalization requires urgent amendments and adjustments. It is emphasized that the main goals of socio-economic development of the Russian Federation related to the transition to an innovative type of development, changes in the structure of the national economy, set out in strategic documents and messages of the President of the Russian Federation and declared since 2009, are not being implemented, and the effectiveness of state economic policy and Federal budget expenditures for its implementation remains low. This indicates the need to review the current system.

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