scholarly journals FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AS A BASIS FOR THEIR SUSTAINABILITY IN THE CONDITIONS OF BUDGET DECENTRALIZATION

Agrosvit ◽  
2021 ◽  
pp. 28
Author(s):  
О. Zarutska ◽  
S. Kachula
Keyword(s):  
Financial Independence ◽  
Budget Decentralization

scholarly journals Financial independence of local self-government authorities in the context of budget decentralization

2020 ◽  
Vol 10 (27) ◽  
pp. 75-87
Author(s):  
Oleksandr Bobryk ◽  
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Income Tax ◽  
Slovak Republic ◽  
Personal Income ◽  
Financial Reform ◽  
Personal Income Tax ◽  
Financial Independence ◽  
Community Budget ◽  
Budget Decentralization

The article deals with the problem of independence / dependence of local self-government of the Slovak Republic in the context of financial reform and budget decentralization. Financial reform and budget decentralization, as reform ideologues in Slovakia, have been defined as an opportunity to ensure the independence of local self-government. In general, administrative reform in the Slovak Republic can be divided into three stages. At the first stage (1990-1993) the basic level of self-government - communities (municipalities) was determined and the division into state administration and local self-government was carried out. There was a separation from the Soviet model of public administration, local self-government was given the powers defined by law. However, in financial terms, most communities remain dependent on central budget resources. At the second stage of reforms (1993-1998) a dual system began to emerge - when local self-government and public administration coexisted. In general, such a system allowed the state to have a major influence on local government decision-making and to redistribute community resources manually. The third stage of reforms (1998-2005) is characterized by extreme reforms. The powers of public administration and local self-government were clearly shared. In the process of deconcentration of power, most of the powers were gradually transferred from state government to local government. Local self-government remained at two levels: community (municipality) - base level and territories – higher, land level. At the same time, public administration was maintained at the sub-level – the district (okres), average between communities and territories. An important problem of financial reform and budgetary decentralization was ensuring the independence of local budgets. As a result of the reform, a tax was defined - a personal income tax, which was distributed in some proportion between the community budget, the territory budget and the central budget. An exclusive list of taxes that could be charged on the benefit of communities and provinces was determined. Therefore, they received guaranteed sources of budget revenue. We have analyzed the effectiveness of budgetary decentralization on two criteria: the guaranteed budget revenues and the level of financial independence / dependence of local government budgets. In Slovakia, local government has guaranteed sources of revenue. It is both the right to charge one's own taxes and the distribution of the personal income tax. This system has been stable since 2005 and has not changed. However, the analysis of revenue receipts showed that the budgets of the region are very dependent on resources from the central budget. That is, they do not have enough revenue receipts from the sources defined by law. Community budgets show greater independence by having more tools to pump up their budgets.

scholarly journals ASSESSMENT OF THE IMPACT OF BUDGET DECENTRALIZATION ON SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES IN UKRAINE

2021 ◽  
Vol 7 (4) ◽  
pp. 8-17
Author(s):  
Ding Xin ◽  
Tetiana Koliada ◽  
Ganna Muzychenko
Keyword(s):  
Fiscal Decentralization ◽  
Local Level ◽  
Cost Effective ◽  
Financial Independence ◽  
Development Management ◽  
Theoretical Approaches ◽  
Territorial Unit ◽  
Composition And Structure ◽  
The Impact ◽  
Budget Decentralization

Peculiarities of territorial community (hromada) development management are revealed and theoretical approaches to budget decentralization in Ukraine are substantiated. Based on the analysis of the composition and structure of local budgets, as well as the calculation of financial independence of territorial communities (hromadas), it is proved that the current budget system of Ukraine is characterized by a high degree of budgetary resources centralization, which does not provide real independence. Building an efficient model of fiscal decentralization consists in determining the tax potential of a separate administrative-territorial unit (territorial community).  For further success of decentralization, it is necessary to determine the optimal amount of government functions that are appropriate and cost-effective to delegate to the appropriate local level on a permanent basis, thereby converting them into the local government's own functions.Purpose of study.  The aim of the study is to assess the impact of budget decentralization on the sustainable development of territorial communities (hromadas), to determine its relationship with changes in the administrative-territorial structure of Ukraine and to strengthen the financial independence of newly established institutions (amalgamated hromadas).Methodology. In the course of the research the following methods were used: analogy and comparative analysis to identify the features of the implementation of fiscal decentralization in different countries of the world and in Ukraine; settlement and constructive – used in determining the indicators of territorial communities' financial independence in the process of budget decentralization implementation in Ukraine; abstract-logical to reveal the main threats to the financial security of territorial communities and justify proposals and recommendations to ensure their sustainable development.Results of the study. The study showed the presence of certain features in the implementation of budget decentralization reform in Ukraine in modern conditions due to a number of macroeconomic and institutional factors with a long-term and globalization nature of manifestation. They led to the emergence of clearly defined trends and patterns of change in the choice of regional development financial instruments, which will further improve the process of development management of Ukrainian administrative-territorial units in terms of decentralization to achieve the priorities of socio-economic development.Peculiarities of territorial community development management are revealed and theoretical approaches to budget decentralization in Ukraine are substantiated. Based on the analysis of the local budget revenues composition and structure, as well as the calculation of the territorial community financial independence indicators, it was proved that the modern budget system of Ukraine is characterized by a high degree of centralization of budgetary resources.It has been substantiated that the difficulties arising in the financing of state budget expenditures under both unitary and federal systems are largely due to the imperfection or inconsistency of certain provisions of the Basic Law (the Constitution) with the current state of interstate relations and the domestic political situation.Conclusion. It is emphasized that the main problem to be solved to build an effective and efficient model of fiscal decentralization is to determine the tax potential of a particular administrative-territorial unit (territorial community) and the optimal volume of state functions that are expedient and cost-effective to delegate to the local level as own functions of local self-government.

Wages for Soundwork

Resonance ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 191-210
Author(s):  
Joshua Hudelson
Keyword(s):  
Panic Attacks ◽  
The Internet ◽  
Close Reading ◽  
Financial Independence ◽  
Reproductive Labor ◽  
The Past ◽  
Labor Power ◽  
Sales Clerks

Over the past decade, ASMR (Autonomous Sensory Meridian Response) has emerged from whisper-quiet corners of the Internet to become a bullhorn of speculation on the human sensorium. Many consider its sonically induced “tingling” to be an entirely novel, and potentially revolutionary, form of human corporeality—one surprisingly effective in combating the maladies of a digitally networked life: insomnia, anxiety, panic attacks, and depression. Complicating these claims, this article argues that ASMR is also neoliberal repackaging of what Marx called the reproduction of labor power. Units of these restorative “tingles” are exchanged for micro-units of attention, which YouTube converts to actual currency based on per-1,000-view equations. True to the claims of Silvia Federici and Leopoldina Fortunati, this reproductive labor remains largely the domain of women. From sweet-voiced receptionists to fawning sales clerks (both of whom are regularly role-played by ASMRtists), sonic labor has long been a force in greasing the gears of capital. That it plays a role in production is a matter that ASMRtists are often at pains to obscure. The second half of this article performs a close reading of what might be considered the very first ASMR film: Chantal Akerman’s Jeanne Dielman, 23 quai du Commerce, 1080 Bruxelles. Through this film, the exploitative dimensions of ASMR can be contrasted with its potential for creating protected spaces of financial independence and nonnormative corporeal practices.

Importance of economic safety service of enterprise in modern conditions of business operations

2017 ◽  
Vol 33 (4) ◽  
pp. 39-46
Author(s):  
T. D. Malyutina
Keyword(s):  
Sustainable Development ◽  
Economic Security ◽  
Security System ◽  
Economic Potential ◽  
Financial Independence ◽  
Universal System ◽  
Business Operations ◽  
Security Service

The article substantiates the importance of the company's economic security service in the modern conditions of business operations. The level of security of the enterprise is ensured by high economic potential, financial independence, sustainable development, personnel responsibility. The loss of at least one of the listed elements of a universal system of economic security is characterized by unforeseen consequences for the enterprise. The untimely modernization of the economic security system, its obsolete form, will not ensure the proper level of the company's confident working.

Correctional oversight bodies’ resources and protections across the European Union: Are their hands tied?

2021 ◽  
pp. 174889582098696
Author(s):  
Eva Aizpurua ◽  
Mary Rogan
Keyword(s):  
European Union ◽  
Critical Role ◽  
The European Union ◽  
Financial Independence ◽  
Staff Members ◽  
The United Kingdom ◽  
Equal Importance ◽  
Protection Mechanisms ◽  
Human Rights Standards ◽  
International Instruments

Oversight bodies play a critical role in upholding human rights standards in prison. Several international instruments require states to establish independent forms of prison oversight and to give them the powers they need to conduct their work. Resources are central to the effectiveness and independence of oversight bodies. Of equal importance is the ability of prison oversight bodies to offer protections against reprisals for those who choose to speak to them and for their own staff. In this article, we provide results from the first survey of prison oversight bodies in the European Union and the United Kingdom, focusing on the resources and protections which prison oversight bodies in these states have to enable them to conduct their work. Our results suggest the need to strengthen the financial independence of prison oversight bodies, with slightly less than half of the bodies having their own budget to monitor prisons. Bodies which had their own budgets had a greater number of staff members and a greater variety of professional backgrounds among their members, likely influencing their ability to fulfil their mandate. Our results also point to the need to develop further protection mechanisms against reprisals for those who speak with inspectors as well as for staff from prison oversight bodies.

Planning your Financial Independence.

1955 ◽  
Vol 10 (4) ◽  
pp. 531
Author(s):  
Francis J. Calkins ◽  
John E. Leibenderfer
Keyword(s):  
Financial Independence

ORGANIZATIONAL AND LEGAL DISTRIBUTION OF FINANCIAL RESOURCES THE UNITED TERRITORIAL COMMUNITY IN THE CONTEXT OF SECURITY CONDITIONS

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 310-314
Author(s):  
Volodymyr GEVKO ◽  
Keyword(s):  
Economic Policy ◽  
Local Governments ◽  
Economic Security ◽  
Financial Resources ◽  
Local Authorities ◽  
Rural Residents ◽  
Economic Relations ◽  
Balanced Development ◽  
Budget Decentralization ◽  
Comprehensive Study

In modern transformational conditions, the formation of Ukrainian statehood with the choice of the European course of urgency is gaining the issue of budget decentralization, where the key figures are the efficiency of local governments. In this regard, there is a problem of optimal redistribution of financial resources and powers of local authorities, which today are the main and most relevant for improving the efficiency of the budget system as a whole, because the effectiveness of socio-economic policy and its economic security directly depend on rational built and balanced system of economic relations, a clear redistribution of financial resources and flexibility of ways to use them. The article conducts a comprehensive study the mechanism of distribution financial resources the united territorial community in the context of security. The system of management balanced development the united territorial community on the basis of application of safety conditions is substantiated. It is proposed to consider the distribution of budget funds in the territorial community depending on the area, the number of rural residents and the actual income of village (settlement) for the relevant period. Two projects of algorithm calculation the budget with separation of main stages are formed.

scholarly journals Financial Security in the Baltic States: Comparison with Selected EU Countries

2016 ◽  
Vol 29 (1) ◽  
pp. 90-95 ◽  
Author(s):  
Nadežda Semjonova
Keyword(s):  
The State ◽  
Financial Security ◽  
Baltic States ◽  
Financial Independence ◽  
Eu Countries ◽  
The Baltic

AbstractThe present paper applies recently developed consolidated indicator of the state financial security to the situation in Baltic States and some EU countries. The indicator summarises a number of economic and financial parameters relevant to the financial independence of the country. The resulting indicator demonstrates a reasonable correlation with sovereign Fitch rating both for Baltic States and the “old” EU countries, but Fitch rating gives more optimistic evaluation for old EU countries.

scholarly journals KEMANDIRIAN FINANSIAL LEMBAGA PENDIDIKAN MELALUI ENTREPRENEURSHIP DAN PARTNERSHIP

2016 ◽  
Vol 7 (1) ◽  
pp. 1197
Author(s):  
Ahmad Romadhon
Keyword(s):  
Participant Observation ◽  
Educational Institution ◽  
Boarding School ◽  
Research Data ◽  
Data Sources ◽  
Case Method ◽  
Financial Independence ◽  
Wide Range ◽  
Study Case ◽  
Depth Interviews

The objective of this research was to understand comprehensively the Financial Independent in Organization of Education through Entrepreneurship and partnership. it was a qualitative research with study case method conducted in Al Ashriyyah Nurul Iman Islamic Boarding School, Parung-Bogor. In this research data collecting with triangulation technique, Overall the researchers use participant observation, in-depth interviews, and documentation for the same data sources simultaneously. As a private educational institution, Al Ashriyyah Nurul Iman Foundation since its inception independently manage and develop the foundation to establish a wide range of entrepreneurial and cooperation with various institutions and circles. Financial independence has always strived through two things very well. Develop without relying on finance from other parties is a priority for YANIIBS, so that entrepreneurship and partnerships with these institutions become more developed and advanced

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