ANALYSIS OF THE DEPENDENCE OF THE STATE BUDGET ON THE INDICATORS OF THE SYSTEM OF NATIONAL ACCOUNTS

2020 ◽  
Vol 10 (2) ◽  
pp. 260-268
Author(s):  
Nuria Rafikova ◽  
◽  
Zaria Zalilova ◽  
Keyword(s):  
The State ◽  
National Accounts ◽  
State Budget ◽  
System Of National Accounts

scholarly journals THEORETICAL AND METHODOLOGICAL PRINCIPLES OF NATIONAL ACCOUNTING IN THE SYSTEM OF ECONOMIC MECHANISM OF UKRAINE

2021 ◽  
Author(s):  
Irina Varenik ◽  
Vitaliy Akulenko ◽  
Irina Prigara
Keyword(s):  
The State ◽  
Evolutionary Development ◽  
Economic Systems ◽  
National Accounts ◽  
Accounting Data ◽  
Economic Mechanism ◽  
National Accounting ◽  
System Of National Accounts ◽  
Macroeconomic Indicators ◽  
Methodological Principles

Based on the study of the concept of national accounting, it is established that the essence and meaning of this term has its origins in the basics of initial accounting of business transactions in the economy. According to scientific research and conclusions of various scholars on the nature and content of the process of national accounting and in particular national accounts, the main conclusions about the state and methodology of national accounting in the country. A comparative analysis of the evolutionary development of national accounting in different economic systems is made and the necessity of application and efficiency of using the System of National Accounts as a single register of macroeconomic indicators in the system of national accounting is proved. Integrated economic information is the basis for the formation of macroeconomic indicators. The use of integration information resource allows to effectively form and analyze macroeconomic indicators. The relevance of this study is to highlight the main provisions that prove the need to use the mechanism of national accounting in the system of economic mechanism and prove the effectiveness of the system of national accounts as a single register of macroeconomic accounting. The study is based on the findings of many scientists in the field of research of the economic mechanism of the country. Substantive conclusions prove the need to combine the original accounting information and its integration into the general macroeconomic register. This will avoid errors in the formation of macro indicators and increase the transparency and accuracy of national accounting data. Thus, the effectiveness of macroeconomic accounting in order to assess and analyze the state of the economic mechanism and prospects for its development is proved. The main conclusions of economists on the interpretation of the essence and methodology of modern national accounting and the use of the system of national accounts are highlighted and generalized, supplemented with material on the integration of economic resources and its impact on the formation of macroeconomic indicators.

Integrating forest resources into the system of national accounts in Maharashtra, India

2000 ◽  
Vol 5 (1) ◽  
pp. 143-156 ◽  
Author(s):  
G.S. HARIPRIYA
Keyword(s):  
Value Added ◽  
Forest Resources ◽  
The State ◽  
Domestic Product ◽  
National Accounts ◽  
Forest Resource ◽  
System Of National Accounts ◽  
Resource Accounting

The objective of the study is to construct forest resource accounts for the state of Maharashtra in India and incorporate the value of depletion and degradation of forest resources into the system of national accounts (SNA). The net state domestic product (NSDP) is adjusted for the depletion of the forest resources to obtain Environmentally adjusted net state domestic product (ESDP). The results show that the value added by forests is 3.56 per cent of NSDP and the value of depletion is 19.8 per cent of the estimated value added. The ESDP of Maharashtra is found to be 99.3 per cent of the estimated NSDP. The study has demonstrated that, although the existing database needs further improvement, forest resource accounting is feasible for the state of Maharashtra in India and can serve as an indicator of economy's performance.

Non-observed Economy in the CIS Countries

2009 ◽  
pp. 86-95
Author(s):  
Yu. Ivanov
Keyword(s):  
International Standards ◽  
General Level ◽  
National Accounts ◽  
System Of National Accounts ◽  
The World ◽  
Cis Countries ◽  
Key Indicators

The article contains a review of underlying concepts and definitions of non-observed economy which are formulated in the international standards on this topic and used by the CIS countries for computation of GDP and other key indicators of the System of National Accounts. The article considers the methods used for measuring non-observed economy and some figures on the share of non-observed economy in GDP of the CIS countries and other selected countries of the world. Perfection of methods of measuring non-observed economy and raising reliability of its estimates requires improvement of general level of work on compilation of national accounts.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Hukum Denda dalam Keuangan Publik Islam di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz
Keyword(s):  
Islamic Law ◽  
The State ◽  
Mutual Benefit ◽  
State Budget ◽  
The People ◽  
The Status ◽  
The Government

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.

Current Situation of the Efficiency of the National Budget Allocation in Vietnam

2019 ◽  
Vol 35 (3) ◽  
Author(s):  
Nguyen Trong Vinh ◽  
Nguyen Cam Nhung
Keyword(s):  
Budget Allocation ◽  
Current Situation ◽  
Econometric Models ◽  
The State ◽  
Policy Implications ◽  
State Budget ◽  
National Budget ◽  
Near Future ◽  
Positive Results

This research evaluates the efficiency of the state budget allocation in Vietnam in the period 2007-2016 by using econometric models of OLS, FEM, REM and FGLS. The estimated results from the model, together with the evaluation of the state budget allocation show that the budget allocation has achieved positive results, but the efficiency of budget allocation is still not high. Following this, the article gives some policy implications for Vietnam to effectively allocate the state budget in the near future.

TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU)

2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin
Keyword(s):  
Public Service ◽  
The State ◽  
Service Agency ◽  
State Budget ◽  
Procurement Process ◽  
The Law ◽  
The Government

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

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