scholarly journals State budget of USSR in 1950s — 80s: dynamics and structure of expenditures

2021 ◽  
pp. 304-326
Author(s):  
S. A. Bakanov

The structure of the state budget expenditure of the USSR in its historical dynamics during the 1950s — 1980s is considered. The sources were statistical collections published by the Ministry of Finance of the USSR in the period under review, on their basis the electronic database “State Budget of the USSR” was created, according to which all the calculations presented in the article were carried out. It is noted that the dynamics of the state budget expenditures of the USSR during the entire period of the 1950s — 80s was positive. It is indicated that there was a constant increase in expenditures, which had an average annual value of about 6.5 %; in total, during the period under study, the expenditure part of the state budget increased by 11.6 times, and in per capita terms only by 7.3 times. It is shown that the structure of expenditures of the state budget of the USSR in the 1950s — 1980s included expenditures on the national economy, social and cultural events, public administration and defense. The author concludes that the construction of a welfare state in the USSR in the 1950s — 1970s, along with the burden of military spending, became a heavy burden on the budget system, limiting the government’s room for maneuver in the context of the budget crisis that broke out in the second half of the 1980s.

2019 ◽  
pp. 106-114
Author(s):  
Yuliya Tymchyshyn

The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in current and strategic dimensions, which allows the local governments to fully fulfill their functions and powers, to neutralize the existing risks, threats and dangers. The author’s approach to rating regions of Ukraine is outlined. It is carried out on the basis of such key indicators as balance of the regional budget in % to GRP, budget’s revenues of the region per capita, budget expenditures per capita, ratio of the amount of received transfers to the sum of budget expenditures of the region in the consolidated state budget, the ratio of tax and non-tax revenues to the local budget, the share of tax revenues in the total budget of the region, the share of official transfers in the total local budget revenues, transfers from the state budget in % to GRP. This allows for determining of the level of budgetary security of territorial entities. The main methodological principles for the rating of regions are defined: the selection and evaluation of absolute indicators, the analysis of relative coefficients, the choice of integral indicators and the formation of rating estimates. The results of the analysis of the budgetary security of the regions revealed significant disparities in the formation of local budgets in terms of revenues and official transfers from the state budget and their significant budgetary differentiation. The uneven amount of transfers in total local budget revenues and the substantial dependence of territorial communities on public funding are emphasized.


2021 ◽  
pp. 272-289
Author(s):  
S. A. Bakanov

The dynamics and structure of the revenue side of the state budget of the USSR in the period from 1950 to 1989 are considered on the basis of official statistical collections published by the Ministry of Finance of the USSR. It is stated that the dynamics of the revenues of the state budget of the USSR during the entire studied period was positive. There was a constant increase in income, which had an average annual value of about 6,5 % in relation to the previous year, which made it possible to increase the budget by more than one third in almost every five-year period. It is indicated that in just the period under study, the revenue side of the state budget in-creased by 11,6 times. The author comes to the conclusion that the historical dynamics of the distribution of incomes between the budgets of different levels testifies to the growing tendency towards the decentralization of the Soviet economy. It was revealed that this trend looks less unambiguous if we trace the change in the share of revenues of the republican and local budgets in the structure of the USSR state budget. It is shown that the most important deterrent to the decentralization of the Soviet economy was budget regulation, which allowed the state, on the one hand, to withdraw to the budget most of the profits of the socialist economy, and on the other, to keep the budgetary resources of local authorities under control.


Author(s):  
S. Bakanov ◽  

Electronic database “State budget of the USSR in the 1950s–1980s” was designed and filled on the basis of official information about the budgetary system of the USSR, published by the Ministry of Finance of the USSR in special statistical compilations. The database consists of two Excel spreadsheets created separately for government revenues and expenditures. The availability of annual data allows you to carry out the necessary statistical calculations over long historical intervals.


2021 ◽  
Vol 26 (1(38)) ◽  
pp. 169-191
Author(s):  
A. V. Anastas

Problem statement and purpose. In geological surveys of the territory of the Moldavian SSR from the 1960th to the 1990th, deep horizons of Palaeozoic sedimentary rocks were discovered, the leading place among which belongs to the Silurian deposits. At that time, several dozen species and genera of fossils were identified in the Silurian of Moldavian Pridnestrovye. In 2020, as part of the work financed from the state budget on the theme of the creation of GIS “The Geology of Pridnestrovye”, the laboratory “The Geological Resources” developed an electronic database called “The Palaeontology of Pridnestrovye”. The fauna included in the database of palaeontology was divided into groups corresponding to their palaeontological classes and stratigraphic horizons: “Ordovician brachiopods”, “Silurian tabulates”, “Palaeogene foraminifers”, “Neogene bivalves”, etc. Species and genera of the fauna were linked to specific formations and locations, which provides good opportunity for palaeontological analysis of individual formations, horizons, cores of drilling and outcrops. The purpose of this article is to compile lists of fauna from the Llandoverian and Wenlockian formations of Moldavian Pridnestrovye and to compare their chronology with fossil fauna data on the sameage rocks of Podillia, Estonia and Lithuania. Material and methods. Four survey reports deal that on sheets L‑35-V and L‑35-XII were used as the material. The goal was concerning the sedimentary rocks of Llandovery and Wenlock Series. In the local scheme it corresponds to the Marasesti, Step-Soci, Cioc-Maidan (all in Llandovery), Balti formations and Lower Puhoi subformation (Wenlock). The intervals of the formations in boreholes are composed of organogenic limestones, silty, argillaceous stones, argillites and dolomites. The species and genera of the fauna from these intervals are compared with the biostratigraphic data from Podillia, Estonia and Lithuania. Results. In the stratigraphic sequences of Llandovery and Wenlock of the Moldavian Pridnestrovye, (in most cases) species and genera unique to those divisions of brachiopods, tabulates, stromatoporoids, ostracods, rugosans, and trilobites were identified by specialists; a smaller part of the taxa pass between the lowest formations of the Silurian and the overlying Balti formation. Most taxa have correspondences in the Podillian and Baltic basins; however, in these regions, the species and genera identified in Llandovery or Wenlock of Moldavian Pridnestrovye are mostly transitive between Silurian divisions, up to the Ludlow and Pridoli Series. There is practically no identified fauna in the Lower Puhoi sub-formation of Moldavian Pridnestrovye because of its facial specifics. The species Acidolites lateseptatus (Lindstroem), Altha modesta Neckaja, Longiscula caudalis (Jones) in Llandovery and Pentamerus oblongus Sowerby, Halysites catenularius Linnaeus = Halysites priscus Klaamann in Llandovery and Wenlock Series were the only guideing fauna for the first two Silurian series of Moldavian Pridnestrovye. Due to the attribution of the Muksha sub-formation of Podillia to Ludlow Series, no guiding species of the Wenlock stage was identified in the Balti formation of Moldavian Pridnestrovye.


2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee


Author(s):  
Сергей Викторович Студенов ◽  
Кирилл Александрович Мазаев ◽  
Анатолий Алексеевич Шестаев ◽  
Наталья Александровна Ермакова ◽  
Евгений Александрович Заплатов

В статье рассмотрены вопросы эффективности государственного управления, касающиеся обеспечения экономии средств государственного бюджета и создания условий для повышения конкурентоспособности продукции пожарно-технического и аварийно-спасательного назначения The article deals with the issues of public administration efficiency related with the saving of the state budget as well as formation of conditions for increasing the competitiveness of fire-technical and emergency-rescue products.


VUZF Review ◽  
2021 ◽  
Vol 6 (2) ◽  
pp. 190-197
Author(s):  
Piotr Fraczek ◽  
Mateusz Kaczmarski

Most developed countries in the world strive to provide their citizens with adequate living conditions and ensure a high level of social security. This security system also includes social assistance, which is the last level of state policy in supporting its citizens who find themselves in a difficult life situation. Apart from fulfilling a protective role, the social welfare system also plays a stabilizing role in the socio-economic policy of the state. Problems related to the social system and financial resources allocated to their functioning from the state budget are the subject of many scientific publications around the world. Meanwhile, in Poland, there are few scientific publications on the effectiveness and financing of expenditure for social purposes, including the social assistance system. Identifying the level of financial resources allocated to the social assistance system may be the first step to rationalizing the system of financial transfers from the state budget. The article aims is to identify the level of budgetary expenditure allocated in Poland in 2015-2018 to the social assistance system. The analyzes carried out indicate that in the period 2015-2018, budget expenditure on the social assistance system and supporting families increased. In 2018, these expenses accounted for as much as 12.7% of the total state budget expenditure. There is a noticeable tendency consisting of reducing financial resources allocated to social assistance while increasing budgetary transfers directed to families with children - government's "Family 500+" program.


2020 ◽  
Vol 8 (1 SI) ◽  
pp. 139-141
Author(s):  
Viktor Shcherba

The report identifies the development of e-government in Ukraine as the main trend in the transition to digital government. It is noted that the digital transformation helps to increase the efficiency of providing administrative services to citizens and reduce their cost and generally leads to savings in the state budget. It is claimed that Ukraine is gradually bringing its current regulations in the field of digital transformation in line with European legislation in three areas. The importance of creating state institutions in Ukraine, the activities of which are aimed at the digital development of the state, is emphasized. It is proposed to supplement the principles of the state policy of digital development in Ukraine in order to overcome the negative trends that arise in the process of digital transformation of society. It is concluded that Ukraine has all the conditions for the transition of public administration to a higher technological level of development.


2017 ◽  
Vol 5 ◽  
pp. 242-246 ◽  
Author(s):  
Jozef Kubás ◽  
Zuzana Ĺ tofková ◽  
Ján Mišík

The allocating revenue to the individual budgets of self-governments in the Slovak Republic is a highly sophisticated process. Redistribution of resources using fiscal decentralization is an effective instrument through which the government attempts to eliminate subsidizing of municipalities and self-governing regions from the state budget and thus achieve higher stability of the economy. The function of municipalities and higher territorial units is secured by so-called special purpose tax revenues, which do not go into the state budget but directly into the budgets of self-governments. This research contribution focuses on the revenue side of budgets of public administration institutions for the period of the last five concluding budget years. The analysis demonstrates the meaning and importance of tax revenues for the mentioned institutions as well as the expenditure side of the state budget. In this contribution, a comparative study identified the changes that occurred in the individual years of the presented range and subsequently, evaluated fiscal decentralization and its influence on the revenue side of budgets of municipalities.


Author(s):  
A. Savchenko ◽  

In connection with the completion of the administrative-territorial reform and the creation of 1469 territorial communities (TGs) in Ukraine, which function on the basis of direct relations with the central budget of the country, the issue of summarizing the results of the activities of previously created communities to generalize the directions of their development is being updated. An analysis of the activities of previously created TGs, which have worked on the terms of direct relationships with the state budget for 1 to 3 years, shows a very different level of their effectiveness. Therefore, the issue of economic efficiency of TG activities should become an object of thorough research in order to determine the factors and substantiate the directions of development of territorial communities. Based on a study of the performance indicators of 17 rural communities in the Luhansk region, results were obtained that show certain patterns of variability in the specific indicators of income, capital and current costs per capita, depending on the general indicators of TG, such as the number of inhabitants and the area of TG territory. As a result, for the rural territorial communities of the Luhansk region, functioning in the same climatic and industrial conditions, ideas about relevant areas of community development, in particular, through more efficient use of land resources, assistance to the development of entrepreneurship, limiting the costs of maintaining the community management apparatus, taking into account objective trends in the change in indicators depending on the size and area of the territory of communities.


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