scholarly journals Electronic database “State budget of the USSR in the 1950s–1980s”: features of creation and analysis

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 ◽  
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.


2017 ◽  
Vol 1 (2) ◽  
pp. 115-124
Author(s):  
Azas Mabrur ◽  
Siswanto Siswanto

Subsidy spending has a large share in the state budget (APBN). Thereby affecting the audit results by Supreme Auditor on government financial reports (LKPP). with the implementation of accrual-based government accounting in 2015, subsidy spending not only records transactions/activities based on cash flow but also non-cash transaction such as subsidy expenses and subsidy payable. This study aims to determine the implementation of the accrual basis on the accounting of energy subsidy spending.This study examines whether the recognition and measurement of energy subsidy spending, energy subsidy expenses and energy subsidy obligations have been presented in accordance with accrual-based government accounting standard and whether the recognition and measurement issues set out in the relevant Ministry of Finance Regulation (PMK) are in conformity with the accrual basis of accounting principles.The results show that the accounting of energy subsidy spending has been implemented in accordance with the PMK. However, the results also show that the PMK that regulates the accounting and financial reporting system of accrual-based subsidy spending still needs improvement.The necessary improvements are related to the recognition of subsidy expense over a period, the measurement of subsidy expenses, and the mechanism of subsidy payable disposal.


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.


2021 ◽  
Vol 6 (1) ◽  
pp. 115
Author(s):  
Nining I Soesilo

Advocating the Ultra Micro-lending concept of Indonesia's Ministry of Finance in 2017 was a tumultuous nine-year process. The present paper aims to examine the Ultra Micro-lending (UMi) program conducted by the Ministry of Finance of Republic of Indonesia using Advocacy Coalition Framework. This paper showed that Advocacy Coalition Framework could moderate the interest groups' disagreement through seven steps as follows. First, relatively stable parameters of poverty need alleviation using better financial access with empowerment. Second, the external system is inspired by Grameen Bank as the winner of the Nobel Peace Prize. Third, removing constraints and resources of subsystem actors from the internal Ministry of Finance and the Parliaments. Fourth, creating consensus for getting the Ministry of Bureaucratic Reform's permit. Fifth, policy subsystem that coalesces the need of market-rate and subsidized rate to cater to 46.7 million grassroots entrepreneurs as a 'win-win' arrangement to complement the bank-based People's Business Credit (KUR). Sixth, policy outputs as the legal product of the UMi with a 7 Trillion State budget. Seventh, policy impact's measurement after one year piloting before UMi's scaling up. This paper has a significant contribution to enhancing the efficacy of UMi program, and as a continuous effort to ensure the economic development of the country.


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


2020 ◽  
Vol 5 (2) ◽  
pp. 171
Author(s):  
Paramita Nur Kurniati ◽  
Bernardus Yuliarto Nugroho

The phenomenon of corruption cases continues to increase from year to year, both from the number of cases that occur and the amount of state financial losses incurred. The criminal acts of corruption committed are also increasingly systematic and massive in all aspects of society's lives. To respond to this phenomenon, the Government, in this case the Ministry of Finance, issued a "breakthrough" in the system of government expenditure transactions, by issuing cashless government system with modern payment instruments. The cashless payment system is expected to close the potential gaps of corruption arising from conventional payment systems using physical money. Transactions carried out with non-cash payment systems can be traced in full and in detail, starting from who the user is, when and where the transaction is conducted, what is the purpose of using the transaction, and what is the nominal value. The use of cashless payment instruments is also expected to be able to fulfill the principles of (1) flexibility, (2) safety in transactions and fraud avoidance, (3) effectiveness, and (4) accountability while paying attention to the precautionary principles in the use of state budget. The cashless government system is expected to be a solution to the acceleration of government performance and public services within the framework of presenting clean, transparent and accountable governance. In the end, improving the working system of government organizations is expected to be able to encourage economic growth and provide benefits for improving the welfare of the community.


2008 ◽  
pp. 51-61
Author(s):  
S. Moiseev

Russian government has prepared the package of measures to help the country’s financial system maintain financial stability. The paper discusses the state measures and formulates the propositions of Russian Union of Industrialists and Entrepreneurs (RSPP). The most important ones include coordination of regulators, unsecured refinancing and refinancing of external debts, guarantees of interbank loans, budget deposits in banks. The author analyzes subordinated loans for Russian banks from the state budget, nationalization of several banks and the future of government intervention in the stock market. Special attention is paid to the Deposit Insurance, the development of national credit rating system and the official information policy. The author believes that state measures need the following fine-tuning.


2017 ◽  
Vol 9 (11) ◽  
pp. 22
Author(s):  
Ama P. Fenny

Ghana’s industrial sector has evolved with the various stages of political and economic reforms since independence in 1957. Efforts to decentralize its key institutions to enhance economic growth has seen very little success especially in the area of linking industries to local institutions. Recently, the economy has been dampened by worsening macroeconomic environment, huge regional disparities and power crises. A number of policy and programme initiatives by the government have been undertaken especially in the area of revamping the local economies through the existing decentralized systems. This paper presents a critical review of the role of decentralized institutions in industrialisation in Ghana. The paper utilises annual data from the Ministry of Finance and Ghana Statistical Service from 1981 to date to show trends in growth patterns in the selected indicators.Despite key interventions, some regions in Ghana have failed to develop. The envisioned industrial geographical dispersion has not been realised as we find many Ghanaian industries concentrated in a few regions. The paper highlights the challenges facing Ghana’s decentralized institutions and identifies the opportunities that can catalyse the growth of Ghana’s industrial sector if key policy strategic reforms are undertaken. An industrial-led growth will ensure that the manufacturing sub-sector will be boosted to improve production and provide jobs. Industrialisation has been projected at the forefront of government’s development agenda. The paper provides a review that highlights the need to support decentralised institutions to enable them stimulate investment in industrial sector.


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):  
Muhammad Nur Nur

Government agencies are required to continue to work and provide optimal and responsive public services to various issues and conditions. Preaching on social media can be a medium for government agencies to construct certain discourses, such as a responsive attitude to the current emergency situations. DGT as a government agency under the Ministry of Finance of the Republic of Indonesia responsible for managing the State Budget has a business continuity plan (BCP) that is responsive to various situations that occur. This article aims to find and explain the news construction process in the Facebook social media account of DJPb which shows the responsiveness of DJPb in the Covid-19 pandemic situation in Indonesia. This study uses Teun A. Van Dijk's discourse analysis (DA) method to find textual components (news schemes)  of the news and texts on DJPb’s Facebook page. The results showed that there was a reputation and responsiveness construction process in the form of discourse produced in the news on DJPb's Facebook social media account during the Covid-19 pandemic situation in Indonesia. DJPb’s responsiveness is important and very necessary to ensure that public services related to disbursement of APBN such as employee salaries, BOS funds, UMi credit, etc. including APBN funds for handling in emergency situations such as the Covid-19 pandemic can continue to run well to support the implementation of government’s programs.


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