EVALUATION OF GOVERNMENT EXPENDITURE PLANNING METHODS

2018 ◽  
Vol 6 ◽  
pp. 537-547
Author(s):  
Ērika Žubule
Keyword(s):  
Government Expenditure ◽  
Research Problem ◽  
The State ◽  
Theory And Practice ◽  
Regulation System ◽  
Budget Planning ◽  
Economic Interpretation ◽  
Planning Methods ◽  
Main Components ◽  
Finance Theory

The topicality of the research problem is justified by the fact that each country's sustainable development is affected by the government's policies. One of its main components is a fiscal or budgetary policy. Traditionally, it is defined as the money required for making a revenue and expenditure policy that is needed to ensure the government’s functioning, but the economic interpretation says it is the economy regulation system through taxes and government spending.In the finance theory and practice, great attention is paid to the part of expenses, saying that the most efficient budget reforms are possible in the area of government expenses.  It is emphasized that the diminishing of state expenses is possible already in the process of budget planning by increasing the reliability of users of budget funds. The state`s finance practice offers several models reflecting problems in the sphere of planning budget expenses. The aim of the research – to evaluate methods of planning government budget expenses used in the state`s finance practice and identify the figures of their efficiency, their problems and suggesting possible solutions.

scholarly journals STATE FISCAL SPACE RESEARCH FORMATION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

2017 ◽  
Vol 4 ◽  
pp. 445
Author(s):  
Ērika Žubule ◽  
Anita Puzule
Keyword(s):  
Sustainable Development ◽  
Regulation System ◽  
Economic Interpretation ◽  
Government Operation ◽  
Policy Measures ◽  
The Common ◽  
Fiscal Space ◽  
The Government ◽  
Main Components ◽  
Budgetary Expenditure

The scientific objective of the research is to carry out the country's fiscal space for the study of public finance policy affects the context of sustainable development. The selection and topicality of the research issue is justified by the fact that each country's sustainable development is affected by the government's policies. One of its main components is fiscal or budgetary policy. Traditionally, it is defined as the money required for setting revenue and expenditure policy that is needed to ensure the government operation, but the economic interpretation says it is the economy regulation system through taxes and government spending. It is emphasized that it is closely linked with the state's role in the redistribution of society profits, determining the state budget's proportion in the gross domestic product, defining objectives for the common tax burden, budgetary expenditure, allowable deficit, volume, and structure of the government debt. In addition, the concept of “fiscal space” correlating with application of the fiscal policy measures becomes topical. Thus, the government is able to influence income of both the society generally and certain groups of residents, their purchasing power and impact on economic development in general. It defines the need of concept fiscal space.

scholarly journals SELF-EDUCATION AS A MEANS OF DEVELOPMENT OFTHE PROFESSIONAL COMPETENCE OF A TEACHER

2020 ◽  
Vol 8 (15) ◽  
Author(s):  
Talina Khlebnikova
Keyword(s):  
Professional Competence ◽  
Educational Institution ◽  
Research Problem ◽  
Teaching Profession ◽  
Theory And Practice ◽  
The Self ◽  
Educational Activity ◽  
Educational Activities ◽  
Main Components

Abstract. Personal and professional development is essential for the teaching profession. This development shall provide the formation of education as a social value. A significant role in the development of the professional competence of a teacher is self-educational activities. The article indicates a certain study of the issue, there are the names of scientists in the article who are revealing the essence of the concepts of "competence", "professional competence", "self-education". It is emphasized on the contradictions arising between the socially determined requirements for increasing the professional competence of a teacher and the organization of self-educational activities of teachers in the educational institutions and the need to create conditions in the institution of general secondary education to organize the self-educational activities of a teacher. Under the analysis of theory and practice concerning the research problem, the main components, forms of self-educational activity are determined: educational, scientific-methodical, scientific-research. Forms of self-education of teachers are defined: individual, which is regulated by the teacher according to his needs and administrative, which is organized by administration of educational institution to create conditions for organization of self-educational activities of teacher. The basic principles of self-education activities of teachers are identified as follows: integrity, practical orientation, mobility, self-organization and self-realization. The conditions which improve and encourage the self-education are clarified: organizational-pedagogical, psychological, scientific-methodological, technological and normative-legal. Particular attention in the article is paid to the definition of criteria for assessing the quality of the conditions for the organization of self-educational activities, which are presented in the form of a qualimetric model. It is noted that the application of the qualimetric approach to assess the quality of the conditions of the organization shall provide an increase in the level of self-educational activity as a means of developing the professional competence of a teacher.

scholarly journals Transformation of tax regulation in the post-bifurcation period

2019 ◽  
pp. 148-155
Author(s):  
Andrіy Nikitishin
Keyword(s):  
Local Level ◽  
National Level ◽  
The State ◽  
Theory And Practice ◽  
Regulation System ◽  
Methodological Foundation ◽  
National Budget ◽  
State And Local ◽  
Tax Regulation

 The object of the research is to study theoretical and practical questions of institutional transformation of tax regulation after the adoption of the Tax Code of Ukraine. The aim of the research is to show institutional transformations of tax regulation and to determine changes in its fiscal role in formation of the national budget after the adoption of the Tax Code of Ukraine. Research methods. Methodological foundation of the article is built on the terms of the synergetic theory used for analysing the transformation of the tax regulation. The terms and categories of the synergetic paradigm were used in the scientific research. Research results: we showed institutional transformations of the tax regulation and determined the changes in its fiscal role in formation of the income of the summary, state and local budgets after the adoption of the Tax Code of Ukraine. It was proven that the adoption of this legislative act resulted in a significant transformation of the institutional foundations of the tax regulation which helped to normalize the relations between fiscal authorities and taxpayers. The conducted study showed that a significant reduction of taxes and charges in the tax system of Ukraine at the end of 2010 as well as in the period from 2011 to 2017 did not result in the loss of its fiscal potential and, on the contrary, improved the quality of the budget provision with tax income. Branch of results application: the results of the conducted research can be used in taxation theory and practice, management of tax processes and development of strategies of the state tax policy on the state and local levels. Conclusion. It was proven that the adoption of the Tax Code of Ukraine resulted in transformation of the national tax regulation system at formation of income of the summary, state and local budgets. The following events were observed in the period from 2011 to 2017 in comparison with the period from 2004 to 2010: increase of the fiscal role of the tax regulation in formation of income of the budget system of Ukraine; increase of the fiscal role of the tax regulation in formation of income of the national budget on the national level; stability of the fiscal role of the tax regulation in formation of income of the national budget on the local level.

Esensi Dan Urgensi Pengeluaran Pemerintah Untuk Pembangunan Daerah

2019 ◽  
Vol 4 (1) ◽  
pp. 1-12
Author(s):  
Luciana L. Nahumuri
Keyword(s):  
Sustainable Development ◽  
Regional Development ◽  
Government Spending ◽  
Government Expenditure ◽  
The State ◽  
Future Generations ◽  
State Revenue ◽  
State Expenditure

The essence and urgency of government expenditure for regional development is very crucial in realizing sustainable development, meaning that government spending must meet current needs without compromising the fulfillment of the needs of future generations. The higher the state revenue, the higher the state expenditure for regional development. Thus, an increase in understanding of government expenditure for regional development in a sustainable manner must be carried out with the principle of prudence in this country.

Domestic Colonies

2017 ◽  
Author(s):  
Barbara Arneil
Keyword(s):  
Civil Society ◽  
Political Theory ◽  
Mentally Ill ◽  
Abraham Lincoln ◽  
The State ◽  
Theory And Practice ◽  
Civil Society Organizations ◽  
Alexis De Tocqueville ◽  
Modern History ◽  
Peter Kropotkin

Colonization is generally defined as a process by which states settle and dominate foreign lands or peoples. Thus, modern colonies are assumed to be outside Europe and the colonized non-European. This volume contends such definitions of the colony, the colonized, and colonization need to be fundamentally rethought in light of hundreds of ‘domestic colonies’ proposed and/or created by governments and civil society organizations initially within Europe in the nineteenth and first half of the twentieth centuries and then beyond. The three categories of domestic colonies in this book are labour colonies for the idle poor, farm colonies for the mentally ill, and disabled and utopian colonies for racial, religious, and political minorities. All of these domestic colonies were justified by an ideology of domestic colonialism characterized by three principles: segregation, agrarian labour, improvement, through which, in the case of labour and farm colonies, the ‘idle’, ‘irrational’, and/or custom-bound would be transformed into ‘industrious and rational’ citizens while creating revenues for the state to maintain such populations. Utopian colonies needed segregation from society so their members could find freedom, work the land, and challenge the prevailing norms of the society around them. Defended by some of the leading progressive thinkers of the period, including Alexis de Tocqueville, Abraham Lincoln, Peter Kropotkin, Robert Owen, Tommy Douglas, and Booker T. Washington, the turn inward to colony not only provides a new lens with which to understand the scope of colonization and colonialism in modern history but a critically important way to distinguish ‘the colonial’ from ‘the imperial’ in Western political theory and practice.

scholarly journals Still a long journey to decentralize geopolitics

2021 ◽  
pp. 204382062110177
Author(s):  
Ning An ◽  
Jo Sharp ◽  
Ian Shaw
Keyword(s):  
Everyday Life ◽  
State Level ◽  
The State ◽  
Theory And Practice ◽  
Analytic Framework ◽  
Confucian Culture

In this brief response paper, we respond to the insightful commentaries that critically engage with our original article in this forum. First, we discuss whether Confucian culture is fundamental to Chinese geopolitics, emphasizing how and why culture is part of a wider epistemic resource. We also note that our model is not normative, but an analytic framework for understanding complex non-western situations. Second, we discuss the geographies and scales of our model, noting a core tension between geopolitics at the state level and in everyday life. Third, we address the ‘gap’ between theory and practice under our Confucian model, noting that there is often a strategic inclusion (or exclusion) of Confucianism in practice. We finish by emphasizing that our paper is part a longer journey to further decentralize the western hold upon geopolitics.

Innovations in the state regulation system for prices of shipbuilding products

2020 ◽  
pp. 78-90
Author(s):  
Yuri Vladimirovich Kangur ◽  
Elena Sergeyevna Palkina
Keyword(s):  
State Regulation ◽  
The State ◽  
Regulation System

Electronic Democracy in Theory and Practice

2013 ◽  
pp. 84-96
Author(s):  
T. Rovinskaya
Keyword(s):  
International Experience ◽  
The State ◽  
Theory And Practice ◽  
Political Decision ◽  
State Institutions ◽  
The Public ◽  
Theory To Practice ◽  
Electronic Democracy ◽  
Technological Base ◽  
Decision Taking

The article considers the phenomena of e-democracy in its development from theory to practice. The following issues are covered: existing concepts of electronic citizens’ participation in political decision-taking, e-government as a form of open interaction of the state institutions with the public, technological base and international experience of using the mechanisms of e-democracy.

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