scholarly journals FINANCING THE PROCESS OF PROVIDING PUBLIC SERVICES IN THE PUBLIC SECTOR OF UKRAINE IN THE CONDITIONS OF INFORMATIZATION

2021 ◽  
Vol 4 (39) ◽  
pp. 77-86
Author(s):  
I. Mokhova ◽  
I. Dragan ◽  
O. Коzyrieva ◽  
N. Gavkalova ◽  
A. Dubovik
Keyword(s):  
Public Sector ◽  
Technical Assistance ◽  
Forecast Model ◽  
The State ◽  
Infrastructure Development ◽  
State Budget ◽  
Administrative Services ◽  
The Public ◽  
Administrative Service

Abstract. The article examines the mechanisms of process financing informatization of administrative services. The purpose of the article is to determine the sources of funding and prospects for the provision of administrative services in terms of informatization of the public sector of Ukraine. Research methods are comparative analysis of analytical and official statistical data of Ukraine, institutes of international support on the basis of group classification of instruments of financing of Administrative Servics Center (ASC). It is proved that decentralization, development and improvement of the quality of administrative services determine the ASC as a priority area of reforming the system of administrative services in Ukraine. The legal bases of creation and maintenance of functioning of ASC, legal statuses of establishment, principles of process of rendering of administrative services in ASC are defined. The dynamics of the number of administrative service centers and regional features of functioning are analyzed. Sources of financing of ASC (the state budget, regional and city budgets, means of the State fund of regional development, the international projects of technical assistance) are allocated. It is proved that the most common and largest source of funding for informatization processes in the ASC is the state budget (subvention for infrastructure development). The authors propose a forecast model for the creation and development of administrative service centers in Ukraine under conditions of further state funding in appropriate volumes. The necessity of attracting external sources of financing (funds of international technical assistance projects, initiatives of international donors) in the conditions of limited and deficit of the state budget of Ukraine is substantiated. The necessity of modernization of ASC from the point of view of use of IT-technologies is substantiated. Priority areas for comprehensive reform of improving the quality of administrative services are identified: decentralization, simplification, deregulation, institutional capacity development and communication support. Keywords: financing, administrative services, informatization, public sector. JEL Classification D92 Formulas: 0; fig.: 4; tabl.: 1; bibl.: 13.

ISO 9001 and the public service: an investigation of the effect of the QMS on the quality of public service organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus
Keyword(s):  
Public Sector ◽  
Service Quality ◽  
Public Service ◽  
Public Services ◽  
The State ◽  
Iso 9001 ◽  
Knowledge Generation ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ2 = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable. Findings According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β1 = 0.79, p < 0.01), reliability (β2 = 0.90, p < 0.01), related to response quality (β3 = 0.93, p < 0.01), guarantees (β4 = 0.91, p < 0.01) and empathy (β5 = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality. Research limitations/implications In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research. Practical implications The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training. Originality/value The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.

Application of the FSB “Accounting policy, estimates and errors” in medical institutions

2020 ◽  
pp. 18-30
Author(s):  
Natalia Nikolaevna Parasotskaya
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Accounting Standards ◽  
The State ◽  
Freedom Of Choice ◽  
State Budget ◽  
The Public ◽  
Medical Institutions ◽  
Accounting Rules ◽  
Accounting Policy

The article deals with the issues of reform, which the state pays special attention to. It is the Federal accounting standards for the public sector that take into account the specifics of the management and functioning of such entities, since these standards are necessary in order to establish uniform accounting rules for all state budget and Autonomous institutions, which will facilitate a comparative analysis of the activities of these organizations. Moreover, the development of the regulatory framework is moving towards providing organizations with greater independence and freedom of choice in the organization of accounting. It should be noted that such independence can be implemented by forming one of the most important documents for any organization, including the budget — accounting policy.

Improving Efficiency of the Romanian Energy Sector by Supporting Investments in Renewable Energy Use

2021 ◽  
pp. 1581-1595
Author(s):  
Carmen Mihaela Boteanu
Keyword(s):  
Renewable Energy ◽  
Public Sector ◽  
Energy Use ◽  
Energy Development ◽  
Green Energy ◽  
The State ◽  
State Budget ◽  
The Public ◽  
Target Set ◽  
Budget Revenue

This article describes how Romania has implemented a generous program for green energy development, which attracted so many investments that the target set for 2020 must have reached. This article presents a model for estimating the effect of governmental decisions on investments in renewable energy in Romania. This also reflects their influence on the state budget revenue generated from renewable energy producers and consumers, both households and industrial consumers. Results can be useful for the public sector involved in the production of green energy.

scholarly journals Investment subsidies as a source of revenues to local budgets

2021 ◽  
pp. 31-34
Author(s):  
Volodymyr HORYN ◽  
Nataliia KARPYSHYN
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
The State ◽  
Infrastructure Development ◽  
State Budget ◽  
Investment Projects ◽  
Socio Economic Development ◽  
Water Mains

Introduction. Given the limited own resources of local self-government, it is important to ensure the effective functioning of the mechanism for providing investment subventions from the state budget. Such investment subventions include subventions for the formation of infrastructure in the united territorial communities and subventions for the implementation of measures of socio-economic development of separate territories. The purpose of the paper is the analysis of the mechanism of providing and using investment subventions to local budgets in order to identify disadvantages and eliminate them. Results. Providing an “infrastructure” subvention to local budgets has strengthened the capacity of united territorial communities and to some extent improved the quality of services provided to the population. During 2016–2019, UAH 6.5 billion was allocated from the State Budget of Ukraine to local budgets for infrastructure development and 9475 projects were implemented. With the help of these subventions, schools, kindergartens, outpatient clinics, cultural and sports institutions, water mains and roads were built and repaired, and specialized transport was purchased. However, in recent years, the role of this subvention has decreased significantly due to the fact that the number of UTCs that received an infrastructure subvention during 2016–2021 has increased significantly, and its volume has hardly changed. The amount of subventions from the state budget to local budgets for the implementation of measures for socio-economic development of certain territories has also decreased, which negatively affects the capacity of local governments in the field of investment projects. Conclusion. The volume of investment subventions remains insufficient, and their distribution is partly in a “manual mode”, which creates a favorable environment for political corruption and lobbying.

scholarly journals Efektivitas Penerimaan Negara dengan Penerapan Modul Penerimaan Negara Generasi Kedua Wilayah Kerja

2017 ◽  
Vol 7 (2) ◽  
pp. 109
Author(s):  
Andy Priyambodo
Keyword(s):  
The State ◽  
State Budget ◽  
The Public ◽  
State Revenue ◽  
Time Period ◽  
State Expenditure ◽  
State Revenues

State revenue is the most important part of the State Budget to finance various sectors of state expenditure. In support of this country's acceptance in apply MPN-G2 to facilitate the public in paying taxes. The result found that effectiveness of state revenue by applying of MPN-G2 system is quite effective in the case of quantity in the form of increasing percentage of amount of realization and transaction of state revenue. While the quality of state revenues after the MPN-G2 less effective because of input transparency of state revenue transactions is still too large so that the validity of the transaction is in doubt. For the duration of the state revenue with billing shows effective results because it is faster in the state revenue deposit, but the delegation of state revenue is less effective because it is still like the old system all transactions collected first with the time period determined after it was transferred to the state treasury. This study also produces factors that affect the effectiveness of state revenue with MPN-G2 such as communication, resources, and clarity of technology and procedures.

scholarly journals Some features of the fight against tax evasion

2020 ◽  
pp. 72-78
Author(s):  
Nailya Shevko ◽  
Gulnara Hadiullina
Keyword(s):  
Public Sector ◽  
Research Methods ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
Theoretical Research ◽  
State Budget ◽  
The Public ◽  
Fair Competition

Unfortunately, tax evasion still exists today. As a result, there is insufficient funding for the public sector of the economy due to a reduction in revenue to the state budget. At the same time, there is a violation of the rules of fair competition. In order to ensure that the fight against tax and tax evasion is as effective as possible, it is important to determine the causes and methods of avoiding taxation, examine the current tax policy, and identify incentive leverage of taxes to replenish the revenue side of the budget. In the course of writing the work, empirical and theoretical research methods were applied, and legitimate ways to derive income from the shadows were identified.

Improving Efficiency of the Romanian Energy Sector by Supporting Investments in Renewable Energy Use

2018 ◽  
Vol 9 (3) ◽  
pp. 39-51
Author(s):  
Carmen Mihaela Boteanu
Keyword(s):  
Renewable Energy ◽  
Public Sector ◽  
Energy Use ◽  
Energy Development ◽  
Green Energy ◽  
The State ◽  
State Budget ◽  
The Public ◽  
Target Set ◽  
Budget Revenue

This article describes how Romania has implemented a generous program for green energy development, which attracted so many investments that the target set for 2020 must have reached. This article presents a model for estimating the effect of governmental decisions on investments in renewable energy in Romania. This also reflects their influence on the state budget revenue generated from renewable energy producers and consumers, both households and industrial consumers. Results can be useful for the public sector involved in the production of green energy.

scholarly journals TRUST AND EFFICIENCY OF THE PUBLIC SECTOR: THEORETICAL ASPECTS OF INTERRELATION

2021 ◽  
Keyword(s):  
Public Sector ◽  
Economic Efficiency ◽  
Public Services ◽  
Life Experience ◽  
Objective Assessment ◽  
Subjective Assessment ◽  
The State ◽  
The Public ◽  
The Government

The issue of trust in government and its efficiency has been a controversial and much-disputed subject within economics, sociology, and public sector management. This study presents a systematic literature review of trust research undertaken with regard to government, its performance (efficiency), and the quality of public services. Theoretical and methodological principles of the interrelations between trust and efficiency of the public sector of the economy are analyzed and deepened, based on the fundamental provisions of the theories of micro- and macro-efficiency. The article considers the concept of trust in the public sector of the economy as one of the main intangible resources that can be used by the state in order to achieve socially and economically beneficial as well as public valuable outcomes. The duplex relationship between trust and efficiency of the public sector is proved, according to which trust is both a condition and a result of the government institutions functioning and services providing. Generalization of key characteristics of the main indicators of state efficiency within the concepts of micro- and macro-efficiency allowed identifying several groups of indicators based on subjective and objective assessment of economic efficiency of the state. Objective indicators that determine the economic development of the country, which is the basis of the quality of citizens’ life, and forms the level of their satisfaction and trust in the state and its institutions, include monetary indicators of macroeconomic efficiency of the state and indicators that characterize public finance and income inequality in the country. Subjective assessment of the economic efficiency of the state, the work of its institutions and the quality of public services includes sociological surveys and quantitative indicators based on self-assessment by economic agents based on their own beliefs, knowledge, life values and worldview, cultural, ethnic, religious, ideological norms, as well as previously accumulated personal life experience of intercommunion with state institutions.

scholarly journals IMPLEMENTASI DANA DESA DALAM PELAKSANAAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA BOLLI KECAMATAN PONRE KABUPATEN BONE

2021 ◽  
Vol 2 (2) ◽  
pp. 54-61
Author(s):  
Ali Yusran ◽  
Andi Rasyid Pananrangi ◽  
Syamsul Bahri
Keyword(s):  
Rural Communities ◽  
Community Development ◽  
Poverty Alleviation ◽  
The State ◽  
Infrastructure Development ◽  
State Budget ◽  
Purposive Sampling ◽  
Analytical Research ◽  
The Village

Dana desa merupakan dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang di peruntuhkan untuk desa dan bantuan keuangan dari APBN diharapkan akan menjadi sumber pendapatan desa untuk menunjang pembangunan yang ada di desa. Dana desa digunakan sepenuhnya untuk memfasilitasi pembangunan dan pemberdayaan masyarakat desa yang bertujuan untuk meningkatkan kesejahteraan masyarakat desa dan meningkatakan kualitas hidup serta penanggulangan kemiskinan. Tujuan penelitian ini untuk menganalisis implementasi dana desa di Desa Bolli Kecamatan Ponre Kabupaten Bone. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian kualitatif dengan menggunakan metode penelitian deskriptif analitis. Penelitian ini menggunakan purposive sampling dalam pengambilan sampel dengan menentukan beberapa informan dengan kriteria yang telah di tentukan terlebih dahulu. Hasil penelitian menunjukkan bahwa penggunaan dana desa dalam pembangunan desa dan pemberdayaan masyarakat di Desa Bolli fokus pada prioritas pembangunan infrastruktur jalan sehingga sarana dan prasarana lain yang dibutuhkan oleh masyarakat tidak terpenuhi. Village funds are funds sourced from the State Budget which is set aside for villages and financial assistance from the State Budget is expected to be a source of village income to support the development in the village. Village funds are used fully to facilitate the development and empowerment of rural communities aimed at improving the welfare of rural communities and improving the quality of life as well as poverty alleviation. The purpose of this study was to describe the implementation of village funds in Bolli Village, Ponre District, Bone Regency. The type of the research used in this study was qualitative research using descriptive analytical research methods. This study used purposive sampling by determining several informants with predetermined criteria. The results show that the implementation of village funds for community development and empowerment in Bolli Village focuses on the priority of road infrastructure development so that other facilities and infrastructure needed by the community are not fulfilled.

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