scholarly journals CURRENT STATE OF TRANSPARENCY OF PUBLIC FINANCES OF UKRAINE

2020 ◽  
pp. 182-190
Author(s):  
I. Shkolnyk ◽  
O. Miroshnichenko ◽  
Yu. Havrysh ◽  
A. Ivanchenko
Keyword(s):  
Public Participation ◽  
The State ◽  
Economic Life ◽  
Budget Process ◽  
Positive Trend ◽  
Public Authorities ◽  
Public Finances ◽  
The Public ◽  
Current State ◽  
The Government

Transparency in public finances is one of the main features of a mature democratic society, as well as one of the main tools for reducing corruption in the country. The level of transparency in the formation and use of budget funds at the state and local levels affects the effectiveness of financial policy in the country. Therefore, the purpose of the study is to determine the current state of transparency in the formation of the state budget of Ukraine. The article conducted a comprehensive study of the level of transparency of public finances at the macro level. The dynamics of changes in the qualitative level of transparency of legislative and executive bodies during the period of Ukraine's participation in the international organization of monitoring the publicity of the government before the public is analyzed. In particular, the authors analyzed the dynamics of the budget openness index in comparison with other countries and the integrated assessment of budget transparency for the period from 2008 to 2019. In addition, the level of public participation in budget formation at different stages of the budget process was studied. There is a positive trend of improving the level of openness of public authorities in Ukraine in the formation and use of public finances. This, in turn, is part of a global trend. The article presents a description of the main documents that serve as indicators of informing the public about the state of the budget, the level of its implementation, the formation of the budget for future periods and the budget process in general. It is determined that the system of transparent and accessible public accountability for the formation and use of public finances has not been formed yet. The results of the study can be the basis for developing measures to increase the level of transparency of public authorities in Ukraine. According to the study, a high level of transparency becomes the basis for public support for the government, provided that the government does not abuse its powers, or conversely becomes an incentive for active public participation in political and economic life to improve or change government. According to the results of the research, a system of measures of priority importance is proposed.

scholarly journals Transparency of Public and Local Finances: Foreign Experience

2020 ◽  
pp. 18-30
Author(s):  
INNA O. SHKOLNYK ◽  
NATALIIA G. VYHOVSKA ◽  
YULIIA S. HAVRYSH ◽  
ANDRII O. IVANCHENKO
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Budget Process ◽  
State Budget ◽  
Public Authorities ◽  
Public Finances ◽  
Information Portal ◽  
Foreign Experience ◽  
The Republic ◽  
State And Local

In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the state and local levels, it is important to analyze the foreign experience of those countries that are leaders in ratings of transparency of public authorities and transparency of the budget process. The paper analyzes the experience of the Office of the Public Accountant of Texas (USA), the Treasury of New Zealand, and the Treasury of the Republic of South Africa, which according to the open budget rating provided by the International Budget Partnership are among the 10 most transparent countries. Analysis of the content of the information portal of the Texas Public Accounts Controller Office showed a separate section “Transparency” with a detailed presentation of information in terms of key blocks of revenues and expenditures, state budget and finances, information on the formation and use of funds in all localities, information on budget deficit as well as information on transparency at the level of individual settlements, school districts, etc. A comparative analysis with the state of transparency of Ukrainian government agencies responsible for the development and implementation of fiscal policy and identifies weaknesses and strengths in terms of their transparency. It is established that the openness of the process of using public finances in Ukraine is gradually increasing, while the positions in the world transparency rating are also improving. However, the conceptual difference between building sites in the countries analyzed is that they report to taxpayers in a form that is accessible to them, rather than simply covering available information without comment or explanation. Keywords: open budget, participation, public finances, rating, fiscal policy.

scholarly journals Movimentos migratórios intermunicipais no estado do Tocantins (Brasil) entre 1991 e 2010

GeoTextos ◽  
2017 ◽  
Vol 13 (1) ◽  
Author(s):  
Ana Márcia Moreira Alvim ◽  
João Benvindo Amaral ◽  
Guilherme Luiz Lopes Ferreira
Keyword(s):  
The State ◽  
Urban Structure ◽  
Long Distance ◽  
Public Authorities ◽  
The Public ◽  
Population Concentration ◽  
Strategic Position ◽  
The Government ◽  
And Migration ◽  
Migratory Movements

O estado do Tocantins atualmente é composto por 139 municípios que diferem quanto ao porte demográfico que varia em função do crescimento natural e da migração, processo que leva à redistribuição da população sobre o território. Por isso, tem-se por objetivo analisar os movimentos migratórios intermunicipais ocorridos no Tocantins entre 1991 e 2010. Os dados referentes à migração foram obtidos junto ao Instituto Brasileiro de Geografia e Estatística e extraídos utilizando-se o software estatístico SPSS. Com isso as matrizes de migração intermunicipal intraestadual foram geradas e os movimentos migratórios puderam ser analisados. O Tocantins, por se tratar de uma unidade da federação relativamente nova, tem sofrido mudanças que merecem ser consideradas pelas autoridades públicas. Constatou-se que embora o município de Palmas disponha de forte poder de atração, na mesorregião Oriental da qual faz parte, muitos municípios perdem população. Ao contrário, na mesorregião Ocidental, muitos ganham. Os movimentos mais intensos de longa distância ocorreram principalmente rumo à capital. Já os municípios mais antigos, Araguaína e Gurupi, atraíram maiores volumes de migrantes do entorno. Na mesorregião Oriental muitos municípios apresentam saldos migratórios negativos, sendo exportadores; enquanto na mesorregião Ocidental a maioria apresenta saldo migratóriopositivo, sendo atrativos à população tocantinense. Os movimentos ocorridos têm levado à maior concentração populacional no novo centro urbano – Palmas –, mas também naqueles que já dispunham de uma estrutura urbana diferenciada – como Araguaína e Gurupi –, o que merece maior atenção das autoridades públicas para que a concentração não se torne ainda maior. Ainda que Palmas tenha sido criada numa posição estratégica, a mesorregião a qual integra permanece contando com municípios cujas sedes não dispõem de estrutura urbana e dinamismo econômico capazes de mudar a realidade da região, e de seus respectivos municípios, cabendo ao governo pensar em estratégias para minimizar a concentração citada. Abstract INTERMUNICIPAL MIGRATORY MOVEMENTS IN THE STATE OF TOCANTINS (BRAZIL) BETWEEN 1991 AND 2010 The state of Tocantins currently consists of 139 municipalities that differ in demographic size, which varies according to natural growth and migration. Process leading to the redistribution of population over the territory. Therefore, the objective is to analyze the inter-municipal migratory movements that took place in Tocantins between 1991 and 2010. The migration data were obtained from the Brazilian Instituto Brasileiro from Geografia and Estatística – IBGE, and extracted using SPSS statistical software. In this way, the inter-state inter-municipal migration matrices were generated and the migratory movements could be analyzed. The Tocantins, because it is a relatively new unit of the federation, has undergone changes that deserve to be considered by the public authorities. It was found that although the municipality of Palmas has a strong attraction, in the eastern mesoregion of which it is a part, many municipalities lose population. On the contrary, in the Western mesoregion, many win. The more intense movements of long distance occurred mainly towards the capital. Already the older municipalities, Araguaína and Gurupi, attract larger volumes of migrants from the surrounding area. In the Eastern mesoregion, many municipalities present negative migratory balances, being exporters; While in the western mesoregion the majority have a positive migratory balance being attractive to the population tocantinense. The movements that have taken place have led to greater population concentration in the new urban center – Palmas – but also in those that already had a differentiated urban structure – such as Araguaína and Gurupi –, which deserves greater attention from the public authorities. Although Palmas was created in a strategic position, the mesoregion that it integrates continues counting on municipalities whose headquarters do not have urban structure and economic dynamism capable of changing the reality of the region, and of their respective municipalities, being the responsibility of the government to think in strategies for avoid the concentration.

scholarly journals The Constitutional Model of the Interconnection between the Rights of Individuals to Public Finances and the Powers of Public Authorities

2019 ◽  
pp. 54-66
Author(s):  
Andriy KHUDYK
Keyword(s):  
Well Being ◽  
The State ◽  
Financial Resources ◽  
Public Authorities ◽  
Public Interests ◽  
Public Finances ◽  
The Public ◽  
Role Of The State ◽  
The Will ◽  
The Individual

The article examines the process of constitutionalization of public finances through the prism of the constitutional model of the interconnection between the rights of individuals to public finances and the powers of public authorities in this field. It is emphasized that from the standpoint of anthroposociocultural approach, public finances are intended to ensure the public interests of individuals through the use of financial resources at the disposal of the state. Public finances involve choosing between different tasks and goals, and this choice quite often involves addressing the issue of expediency, which in its turn comes to the problem of the effective organization of public finances in order to meet the public needs of all individuals. It is noted that from the standpoint of the Constitution of Ukraine, the effectiveness of the state depends on to what extent it is able to meet the public needs and interests of individuals. The role of the state comes to creating such conditions and mechanisms for the realization of interests that, through the implementation of state policy, will promote the well-being of individuals. That is why the state cannot and is not authorized by the Constitution of Ukraine to ignore the real needs of society and of particular social groups. The will of the society must be embodied in laws that should reflect the public interests of individuals and not the private interests of certain members of society. In our opinion, the complete elimination of the state from the sphere of public finances and the equalization of consumption of the commons may contribute to the emergence of providing public services. It is concluded that the purpose of public finances is to organize the performance of the duty of public authorities on the proper management of public financial resources to the public interest of the individual. The purpose of public authorities is to ensure the will of the owner. In consequence, public financial resources cannot be used by the state for anything at all, but only for the public needs of individuals. Public financial resources are subject to the specific regime in order to designate them to serve the public needs of individuals. Therefore, the Constitution of Ukraine obliges the state to carry out fair and impartial distribution and redistribution of public financial resources on behalf and for the benefit of society.

scholarly journals PENERAPAN KEBIJAKAN DISKRESI DALAM KAITANNYA DENGAN TINDAK PIDANA KORUPSI

2018 ◽  
Vol 6 (3) ◽  
pp. 404
Author(s):  
Ervien Rizky Aditya
Keyword(s):  
Public Service ◽  
Active Role ◽  
The State ◽  
Economic Life ◽  
Government Officials ◽  
The Public ◽  
General Welfare ◽  
State Administration ◽  
The Government ◽  
Executive Body

Government in carrying out its duties is equipped with the authority of both the attributive and the delegative. With the development of society, there are often certain urgent circumstances, in which Government Officials/Administration Bodies can not use their authority which is bound to take legal action. In realizing the goal as a state with the concept of welfare general (welfare state) then the government must play an active role in interfacing the field of social economic life of the community. The government delegated responsibility bestuurszorg or public service. With this discretionary authority it means that some of the powers held by the legislature are transferred into the administration of the state as the executive body. Because the state administration has solved the problem by not waiting for the amendment of the Law from the legislative field, so the government should not refuse to provide services to the public on the grounds that there is no or no clear rule of law as long as it is still the authority of the government. But the power of government as a discretionary policy maker is always faced with a problem connected with corruption. Pemerintah dalam menjalankan tugasnya dilengkapi dengan kewenangan-kewenangan baik yang bersifat atributif maupun yang bersifat delegatif. Dengan adanya perkembangan masyarakat maka seringkali terdapat keadaan-keadaan tertentu yang sifatnya mendesak, dimana Pejabat/Badan Administrasi pemerintahan tidak dapat menggunakan kewenangannya yang bersifat terikat dalam melakukan tindakan hukum. Dalam mewujudkan tujuan sebagai negara dengan konsep kesejahteraan umum maka pemerintah harus berperan aktif mencampuri bidang kehidupan sosial ekonomi masyarakat. Maka pemerintah dilimpahkan tanggung jawab sebagai pelayan publik atau public service. Dengan adanya kewenangan diskresi ini berarti bahwa sebagian kekuasaan yang dipegang oleh badan pembentuk Undang-Undang dipindahkan ke dalam administrasi negara sebagai badan eksekutif. Karena administrasi negara melakukan penyelesaian masalah dengan tidak menunggu perubahan Undang-Undang dari bidang legislatif, sehingga pemerintah tidak boleh menolak memberikan pelayanan kepada masyarakat dengan alasan tidak ada atau tidak jelasnya aturan hukum sepanjang masih menjadi kewenangan dari pemerintah. Namun kekuasaan pemerintah sebagai pembuat kebijakan diskresi selalu berhadapan dengan adanya suatu permasalahan yang dihubungkan dengan tindak pidana korupsi.

scholarly journals Strategies for improving public finance management

2021 ◽  
Author(s):  
K. Blishchuk
Keyword(s):  
Public Finance ◽  
Public Administration ◽  
The State ◽  
Public Authorities ◽  
Public Finances ◽  
Normative Documents ◽  
The Public ◽  
Finance Management ◽  
Reform Strategy ◽  
Public Administration Reform

Problem setting. Public finances, as a particular type of relations in the economic system, are aimed at ensuring the exercise of social interests. Therefore, managerial functions and their efficiency in this sphere are of great importance, as the success of all management activities of the State depends on their effectiveness. The search for strategic horizons able to ensure the success of managerial actions in the public finance sphere, the consolidation of strategic priorities for its development is crucial issues for the progress of the Ukrainian State on the path of progressive transformations.Recent research and publications analysis. Management of state finances is a subject of research of many scientists. In particular, R. Balakin, V. Kudriashov, S. Hasanov, O. Dluhopolskyi, T. Yefymenko, O. Kyrylenko, S. Klimova, H. Kotina, I. Malyi, O. Moldovan, and others dealt with these issues. The analysis of their publications allows us to define future ways for developing and reforming the system of state finances. At the same time, the concept of public finances versus state ones is much broader. Therefore, it requires a deeper and more detailed approach for substantiation of ways and strategies for improving the management of public finances in current conditions.Highlighting previously unsettled parts of the general problem. The article aims to substantiate the development of strategies for improving the management of public finances, taking into account modern challenges and development of the Ukrainian State, based on the research of peculiarities of the existing strategies for public finance management, analysis of the problems related to the distribution and redistribution of state funds. Paper main body. The sphere of public finances is regulated by a number of normative documents that define strategic directions for its development. First of all, we should mention the Public Administration Reform Strategy of Ukraine for the period up to 2021, which aims to improve public administration, including the system of state finance management. The Cabinet of Ministers of Ukraine approved the Public Administration Reform Strategy of Ukraine for 2022-2025 and adopted the Action Plan for its implementation. This normative document accentuates ensuring the construction of a capable service and digital State in Ukraine, which safeguards citizens’ interests on the basis of European standards and experience. The peculiarities of public finance management in the system of public administration, its aim and objectives, were determined in the Public Finance Management Reform Strategy for 2017-2020, approved by the Resolution of the Cabinet of Ministers of Ukraine. However, the goals set in it need further consolidation. It necessitates the adoption of the Public Finance Management Reform Strategy for 2021-2025. The preparation of its final stage was negotiated at the meeting of the Sectoral Working Group on Public Finance Management of the Ministry of Finance of Ukraine in May 2021. A brief overview of the documents that define the strategies for the development of relations in the system of public finances and public administration, in general, gives grounds to assert that there is sufficient normative support in this area in the context of its strategic development. However, a number of problems remained unsolved during the implementation of provisions of the abovementioned strategies. Nowadays, there is a need in Ukraine to improve the management of public finances, especially in the use of budget funds, to perfect functional responsibilities of public authorities, and to search for new strategic approaches to the use of public sector financial resources to ensure the sustainable development of the national economy.One of the crucial directions for solving these problems is the introduction and implementation of the Strategy for the Development of the Public Finance Management System of Ukraine, which should become an effective tool for regulating relations in the public finance sphere and a means of influencing the consistency and effectiveness of reforms in it.It is necessary to adopt a medium-term Fiscal Consolidation Strategy based on the predominance of reducing spending over increasing revenues of the State. The Strategy should be adopted in terms of state budget execution, taking into account fiscal efficiency.In the conditions of growing informatization of the society, automation of all processes, and digitalization of the economy, it is necessary to form a Strategy for automation of the system of public finance management, which should become an effective tool for ensuring the improvement of the investigated sphere.All strategies for improving public finance management should be based on the principles of transparency of public authorities, stability and sustainability of the budget in the long run, budgeting effectiveness, fairness and efficiency of the system of inter-budget relations, consolidation of the budget process. The active use of the latest information technologies leading to the improvement of financial management and coordination of managerial activities of public authorities should accompany the implementation of strategies. Conclusions of the research. In the system of public finances, there is a sufficient number of normative documents that determine strategic directions for its development. However, mostly all of them regulate the peculiarities of the functioning of the sphere of state finances, while public finances is a broader concept than the state ones. Therefore, this shortcoming, along with the objective need to search ways for further development of the sphere of public finances, taking into account current realities, necessitates the development and adoption of a number of strategies that will determine directions for the improvement of public finance management.

Blockchain technologies and their application in governmentadministration

2019 ◽  
pp. 182-190
Author(s):  
Myroslav Kosіak ◽  
Inna Kosіak
Keyword(s):  
The State ◽  
Public Authorities ◽  
Property Insurance ◽  
Data Registration ◽  
State Management ◽  
Digital World ◽  
Blockchain Technology ◽  
The Government ◽  
Historical Comparative ◽  
Methods Analytical

The purpose of the article. The article considers the Blockchain technology asan innovative tool. In particular, the essence and background of the developmentof blocks, the principles and specifics of the functioning of the system, as well asthe scheme of its work, are determined. The article presents the prospects forusingdistributed registry technologies (blockchain) in various socioeconomic spheresrelated to state administration. Provided examples and forecasts of the use ofblockchain technologies in the provision of state and municipal services forindividuals and legal entities in the following areas: formation of a unified registercontaining the history of the placement of the state, municipal order, as well asprocurement of corporations with state participation and / or control; registers ofdocuments (diplomas, certificates, lost and disavowed passports, policies for movableand immovable property insurance, health, etc.); database of court decisions andexecutive proceedings; public participation portals for citizens of Ukraine district- city – country. The fact that the blockchain technology is, first of all, theprinciples, and not the only possible way of implementing them, allows us to counton maximum openness and multivariate application in a dynamically changingchanging«digital world». Methodology. The research methodology is to use a combinationof methods: analytical, historical, comparative. The scientific novelty. The priorityof state blockchain systems introduction in stationary and distant voting, distributeddocument circulation, medical data registration, land resources registration,electronic auctions (auctions) in Ukraine was grounded. Conclusions. Already today,blockchain systems can change the role and participation of citizens in the conductof the state-management process, by raising the responsibility level, from thetransparent will expression in the elections to regulating the government serviceactivity in the society’s digitization conditions. The main advantages blockchainsystems using by public authorities that will increase the level of citizens trust todigital technologies using in general, namely: reliability and reliability of datastorage, transparency of transactions and virtually absolute protection of informationfrom distortion and unauthorized removal (relocation), are determined. In furtherscientific research it is proposed to consider the promising areas of the blockchaindigital technology usage: service activities of public authorities, legal proceedings,property rights management, implementation of migration control, verification ofgoods and services, registration of data on passing qualifying tests, patenting,intellectual property, digital identification, logistics , taxation, accounting ofbudget funds movement.

The Right to Information in India Implementation and Impact

2015 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
_______ Naveen ◽  
_____ Priti
Keyword(s):  
Public Life ◽  
Public Authorities ◽  
The Public ◽  
Know How ◽  
The People ◽  
The Government ◽  
Right To Information ◽  
The Right ◽  
The Impact

The Right to Information Act 2005 was passed by the UPA (United Progressive Alliance) Government with a sense of pride. It flaunted the Act as a milestone in India’s democratic journey. It is five years since the RTI was passed; the performance on the implementation frontis far from perfect. Consequently, the impact on the attitude, mindset and behaviour patterns of the public authorities and the people is not as it was expected to be. Most of the people are still not aware of their newly acquired power. Among those who are aware, a major chunk either does not know how to wield it or lacks the guts and gumption to invoke the RTI. A little more stimulation by the Government, NGOs and other enlightened and empowered citizens can augment the benefits of this Act manifold. RTI will help not only in mitigating corruption in public life but also in alleviating poverty- the two monstrous maladies of India.

MECHANISM OF PROVISION OF SOCIAL SERVICES AS AN ESSENTIAL FACTOR OF SELF-ORGANIZATION OF SOCIETY AND CIVIL INITIATIVE

2021 ◽  
Author(s):  
Kosukhina K.V.
Keyword(s):  
Civil Society ◽  
Social Services ◽  
Self Organization ◽  
Essential Factor ◽  
Public Authorities ◽  
The Public ◽  
The Government

The article is devoted to the analysis of the development of public initiatives in Ukraine, as well as their role in building a dialogue between the government and civil society. The connection of the public initiative with the provision of social services is considered. The interaction of civil society institutions with public authorities is determined.

The 1912 Duma Elections: The State, the Opposition and the Clergy

Orthodoxia ◽  
2021 ◽  
pp. 111-124
Author(s):  
F. A. Gayda
Keyword(s):  
The State ◽  
Election Campaign ◽  
Difficult Situation ◽  
The Public ◽  
The Press ◽  
History Of ◽  
The Government ◽  
The Russian Empire ◽  
First Time ◽  
The Church

This article deals with the political situation around the elections to the State Duma of the Russian Empire in 1912 (4th convocation). The main actors of the campaign were the government, local administration, liberal opposition and the clergy of the Orthodox Russian Church. After the 1905 revolution, the “official Church” found itself in a difficult situation. In particular, anti-Church criticism intensified sharply and was expressed now quite openly, both in the press and from the rostrum of the Duma. A consequence of these circumstances was that in this Duma campaign, for the first time in the history of Russian parliamentarianism, “administrative resources” were widely used. At the same time, the authorities failed to achieve their political objectives. The Russian clergy became actively involved in the election campaign. The government sought to use the conflict between the liberal majority in the third Duma and the clerical hierarchy. Duma members launched an active criticism of the Orthodox clergy, using Grigory Rasputin as an excuse. Even staunch conservatives spoke negatively about Rasputin. According to the results of the election campaign, the opposition was even more active in using the label “Rasputinians” against the Holy Synod and the Russian episcopate. Forty-seven persons of clerical rank were elected to the House — three fewer than in the previous Duma. As a result, the assembly of the clergy elected to the Duma decided not to form its own group, but to spread out among the factions. An active campaign in Parliament and the press not only created a certain public mood, but also provoked a political split and polarization within the clergy. The clergy themselves were generally inclined to blame the state authorities for the public isolation of the Church. The Duma election of 1912 seriously affected the attitude of the opposition and the public toward the bishopric after the February revolution of 1917.

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