Role of Commitments Information on Commitment Module of Treasury and Budget System (SPAN) in Realization of Asset Expenditure

2018 ◽  
Author(s):  
Jarir Al Amjad
Keyword(s):  
2021 ◽  
Vol 51 (3) ◽  
pp. 218-226
Author(s):  
V.V. Klimanov ◽  
◽  
A.A. Mikhaylova ◽  

In 2020, many countries, including Russia, faced a unique situation in which subnational authorities were forced to take on new powers to combat the pandemic and its consequences. At the same time, fiscal decentralization, which can be characterized by indicators of decentralization of income, expenditures or as tax decentralization, has decreased. The share of intergovernmental transfers in the revenues of regional budgets has increased. Before that, attempts to increase the role of the regional level in the country’s budget system were made in Russia, but they usually ended in failure. The article shows that the multidirectional trends of the 2020 crisis determined the new state of regional budgets and their dependence on the federal center. At the same time, it is transfers from the federal budget that have become the leading factor in resilience to shocks in regional budgets.


World Science ◽  
2020 ◽  
Vol 2 (1(53)) ◽  
pp. 4-10
Author(s):  
Inna Hnydiuk

The article provides a renovated structure of the state budget system, including location and role of the budgets of joint territorial communities. Besides, current research analyzes the impact of Tax and Budget transformations on the financial framework development of the bodies of local self-authorities, implemented in the beginning of 2015. Special attention has been paid by the authors of the article to the budget balance. Major powers and functions of the bodies of local authority have been studied, according to the European Charter of Local Authority.


Author(s):  
Muhammad Khalil ◽  
Naveed Ahmad ◽  
Muhammad Nouman Shafique ◽  
Hussain Ahmad ◽  
Khalil Ur Rehman ◽  
...  

Globalization has changed traditional systems to scientific systems rapidly. This reform took place every organizational process. Fiscal reforms are the major reforms in the organization. The objectives of fiscal reform is to enhance the quality of fiscal governance and public finance. The fiscal reform also consolidate superior budgetary resources through better disciplinary fiscal policies. These disciplined fiscal policies can be followed by the organizational and legislative measurements. It will leads to the introduction and establishment of new and independent fiscal rules. Now fiscal strategies moving towards the multi-annual budget system. The implementation of multi-annual budget system introduced the medium term budgetary system. The basic aim of this study is to introducing the importance of implementation of medium term budget system and the role of this budget system in public organizations. Fiscal management policies and tools plays important role in the sustainability of public finance in nations.


Author(s):  
Петр Шумилин ◽  
Petr Shumilin ◽  
Татьяна Сушкова ◽  
Tatiana Sushkova ◽  
Дарья Гунько ◽  
...  

The article deals with the structure of the Budget system of the Russian Federation, the characteristics of tax revenues. The analysis of tax revenues to the budgets of the Russian Federation for 2015-2017. Revealed the role of taxes in the formation of public finances of the Russian Federation


2020 ◽  
Vol 10 ◽  
pp. 30-36
Author(s):  
Natalya N. Boyko ◽  

Increasing the independence of regional and local budgets is the task that the state faces most acutely in modern conditions. The decline in the financial independence of the territories, the problem of the adequacy of their own resources at the regional and local levels of the budget system are one of the most urgent and demanding issues for the effective functioning of the budget system in the Russian Federation. The purpose of this article is to analyze the current problems of inter-budget transfers in local budgets. The article considers the role of inter-budget transfers in the local budgets of the Russian Federation as one of the criteria for the financial independence of the territories, which makes it possible to give a more complete assessment of the level of dependence of local budgets on the support provided. The article also considers some legal problems of budget regulation and their connection with the redistribution of powers between authorities of various levels.


2020 ◽  
pp. 26-31
Author(s):  
Oksana ZAKHIDNA ◽  
Viktoriia BEDNARCHUK ◽  
Alina MLINTSOVA

The paper identifies the features of local budgets in terms of decentralization of the budget system of Ukraine. Theoretical bases of functioning of local budgets are opened. The economic essence of the definition of «local budget» is given according to the Budget Code of Ukraine. Based on the economic essence of local budgets, a number of functions they perform are identified. Different approaches to the interpretation of the essence of the concept of “decentralization” are studied. The role of local budgets in ensuring their financial capacity in terms of financial decentralization is highlighted. The stages of decentralization in Ukraine since 2014 are demonstrated and their results are shown. The main aspects of financial decentralization to the processes of socio-economic development at the local level are outlined. The directions of development of local budgets in the conditions of financial decentralization are substantiated. It is proved that the quality of life of the population and socio-economic stability in the country largely depend on the effective operation of local governments. The normative-legal base which regulates functioning of local budgets in the conditions of decentralization is considered. An assessment of the formation and implementation of local budgets in terms of local government reform. A comprehensive analysis of revenues and expenditures of local budgets of Ukraine. The dynamics of the volume and structure of revenues and expenditures of local budgets of Ukraine for 2017–2019 is analyzed. It is proved that the main source of filling local budgets is tax revenues. It is substantiated that despite the decrease in some types of revenues, local budget revenues tend to increase. Emphasis is placed on the fact that local budget expenditures reflect the consequences of socio-economic processes in the country and directly affect the level of welfare of the population. The main changes in the development of local budgets in the period before and after the beginning of decentralization in Ukraine are identified. Typical problems of the state of local budgets in Ukraine are given. Guidelines for the development of local budgets are identified and measures are proposed that should be implemented to address this situation.


JAMA ◽  
1966 ◽  
Vol 195 (12) ◽  
pp. 1005-1009 ◽  
Author(s):  
D. J. Fernbach
Keyword(s):  

JAMA ◽  
1966 ◽  
Vol 195 (3) ◽  
pp. 167-172 ◽  
Author(s):  
T. E. Van Metre

2018 ◽  
Vol 41 ◽  
Author(s):  
Winnifred R. Louis ◽  
Craig McGarty ◽  
Emma F. Thomas ◽  
Catherine E. Amiot ◽  
Fathali M. Moghaddam

AbstractWhitehouse adapts insights from evolutionary anthropology to interpret extreme self-sacrifice through the concept of identity fusion. The model neglects the role of normative systems in shaping behaviors, especially in relation to violent extremism. In peaceful groups, increasing fusion will actually decrease extremism. Groups collectively appraise threats and opportunities, actively debate action options, and rarely choose violence toward self or others.


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