scholarly journals TRANSFORMATION OF BUDGETING TECHNOLOGIES IN THE CONTEXT OF ENSURING INCLUSIVE SUSTAINABLE GROWTH OF THE STATE

2021 ◽  
pp. 24-37
Author(s):  
Andriy KIZYMA ◽  
Zoryana LOBODINA

Introduction. Slowing economic growth, the spread of destructive demographic and environmental processes, increasing inequality in access to participation in economic, social and political life of the country necessitate the search for innovative budgeting technologies that would include elements of inclusion. The purpose of the article is justification of the theoretical foundations of inclusive budgeting, determination of preconditions and necessity of introduction of this technology into budgetary practice of Ukraine. Methods. In the course of research systematic approach to study widespread budgeting technologies, used in foreign and domestic practice, and the following methods of scientific cognition: induction and deduction, analysis and synthesis, comparison, generalization, associations, analogies and others, were used. Results. In order to ensure the socio-economic development of Ukraine on the basis of the concept of inclusive sustainable growth, the necessity of introducing technology of inclusive budgeting, which would take into account the benefits of practical use of program-targeted, participatory and gender-based budgeting, has been proved. The main features of inclusive budgeting include: existence of legislatively approved rules, norms and procedures that maximally involve citizens into filling budgets of different levels on the basis of the principle of progressive taxation and provide them with equal access possibilities to public services; maximize the involvement of society members in formulation of the budget programs on the basis of which budget expenditures are determined, as well as in monitoring their implementation, including the reporting procedure. Interpretation of the terms “budgetary inclusion” and “inclusive budgeting” is proposed. The main elements of inclusive budgeting include: budget programs; performance indicators for evaluating the implementation of budget programs; budget program executors; initiative, active, financially competent citizens; participatory budgeting. The main stages of integration of inclusive aspects in the budget process are defined: carrying out inclusive budget analysis (analysis of budget requests, budget programs and the state of their financing, budgets in order to identify problems of unequal access of citizens to budgetary resources and public services); formulation of the goals and recommendations to enhance inclusion; making changes to budget requests, budget programs, budgets; monitoring and evaluation of the results of changes made to budget requests, budget programs, budgets. Perspectives. The subject of further research is an in-depth study of the problems of budget inclusion.

Author(s):  
Iryna Pryimak ◽  
Iryna Muntian

The article clarifies the essence and benefits of gender-oriented budgeting. The problem of lack of legislative consolidation of the use of GOB in the budget process is considered, which is one of the main reasons for slowing down the process of implementation of this method and approval of methods for its implementation. Indicators of gender statistics, in particular the city of Lviv, such as the structure of the permanent population by gender, unemployment rate by age and gender, mortality rates by cause and gender, social groups of internally displaced persons (IDPs) and the problems they most often face depending on gender are analyzed. It was found that the situation of women in most areas is worse than men, and in modern conditions during the pandemic situation only gets worse. Given recent world events, the need for a public financial management system that takes into account the impact of gender measures to overcome the coronavirus pandemic is justified. A correlation analysis of gender impact on tax revenues of budgets on the basis of indicators that directly affect tax revenues to budgets by gender such as the average monthly wages of women and men in Ukraine for the period 2012-2019, as well as the number of women and men PE and their income for the period 2016 - 2020 has been conducted. The reasons for the reported results of the analysis are substantiated and explained, taking into account all possible factors. It is clear how the closure of “sleeping” private enterpreneurs, which has been observed since 2016, has affected the indicator of the total number of private enterpreneurs and their income indicators, which directly affect tax revenues to local budgets. The influence of these indicators on the formation of revenue and expenditure components of the budget based on the results of their statistical and correlation analyzes is estimated. The article confirms the opinion that the results of gender budget analysis help to make decisions on the directions of budget policy and development of industries in the future, taking into account the needs of men and women from different groups. As a result, it makes it possible to eliminate inequality in access to services financed from the local budget in the indicated areas.


2019 ◽  
Vol 24 (1) ◽  
pp. 27
Author(s):  
Akhmad Misbakhul Hasan ◽  
Betta Anugrah ◽  
Andi Misbahul Pratiwi

<p><span style="font-size: 12pt; font-family: Calibri, sans-serif; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-AU">Presidential Instruction (Inpres) No. 9 of 2000 about Gender Mainstreaming is a mechanism to in National Development has impacts on the planning and implementation of public policy in Indonesia. Public policy becomes an important arena for the struggle to realize gender equality and justice. One of the government’s commitments to this matter can be seen through Gender-Responsive Budgeting (GRB). This study analyses gender responsive budgeting in social protection programs in Indonesia, with case studies in three regions, namely Gunungkidul Regency, North Lombok Regency, and Padang City. Data collection is carried out by in-depth interviews and literature studies, including the Indonesian Budget and Regional Government Budget documents. This study conducted GRB analysis in three regions with three categories of budget expenditure analysis, namely specifically identified gender-based expenditure, equal employment opportunity expenditure, and mainstream budget expenditure. The results of the study show that in several regions there have been gender-responsive specific budget allocations for affirmation programs for women, children, the elderly, and dissability. However, it can be seen that the budget and gender-specific expenditure are still centralized in services that are identical to women's affairs, and not yet mainstreamed in all of the budget allocation.</span></p><p> </p>


2021 ◽  
pp. 239386172110541
Author(s):  
Selvaraj Velayutham ◽  
Vijay Devadas

From the second-half of the twentieth century, a nascent Tamil cinema became increasingly influential in Tamil society and more prominent in political life. The Dravidar Kazhagam, founded by Periyar E. V. Ramasamy in 1944, morphed into the DMK and AIADMK, two dominant state political parties in Tamil Nadu. Through the medium of film, some of its leading lights, C. N. Annadurai, M. Karunanidhi, M. G. Ramachandran and Jayalalitha, cultivated cinema audiences and the voting public in the political ideologies of the Dravidian movement and subsequently became Chief Ministers of Tamil Nadu. The symbiotic relationship between politics and Tamil cinema has meant that political and social commentaries and the assertion of Tamil nationalistic ideas was commonplace in Tamil films. In recent years, Tamil cinema has become the vehicle for raising a wide range of concerns ranging from caste, class and gender and state/nation politics, marking a shift that focusses on everyday politics in the state. In this article, we present a critical survey of the role of Tamil cinema in disseminating particular realities and politics of identity that speak to an essentialised notion of Tamil cultural and linguistic identity, the concomitant disavowal of broader conceptions of Indian-ness or belonging to the Indian nation, as well as the use of cinema to address everyday politics in the State.


2018 ◽  
Vol 54 ◽  
pp. 02010
Author(s):  
Ristina Yudhanti ◽  
Adi Sulistiyono ◽  
Isharyanto

The discourse of obligation that female has representatives in politics continuously occurred by the agreement of equal position between male and female. This discourse must be implemented by the state to achieve national purpose as decided by substance and the various instrument by the constitution. By fair and gender equality, so the state is obligated to give protection for implementing gender equality including particular actions involving access, participation, control in development process and equal as well as fair benefit between female and male to gender-based approach. The legal political policy of general election in the future is to fulfill Affirmative Action policy by 30% quota for woman in the general election system in Indonesia. It has to prioritize several factors which are the change of general election system, the political party, and the political culture approach in Indonesia. It is needed the Political will of a political party as an executor to implement Affirmative Action as well as to realize gender equality in a political position in Indonesia. It is expected that regulation formulating policy of general election and political party in the future is not only focused on normative policy but also balanced by sanction policy.


2020 ◽  
pp. 145-172 ◽  
Author(s):  
Nomi Dave

This chapter examines the limits of musical activism by considering some of the varied ways in which music has addressed women’s rights and gender-based violence in Guinea. It centers around the case of a young Guinean rapper who was recently charged with sexual assault, and whose case generated intense criticism from feminist activists and intense support from his fans. The chapter considers two songs closely connected to the case: one that calls for an end to violence against women, and one that calls on women to forgive him. These two songs seem to reflect radically divergent views on gender-based violence. But they are both linked to an underlying ambivalence about women’s rights on the behalf of musicians, audiences, and the state. Survivors of sexual violence are absent in both cases, erased by a politics of forgiveness that calls on them to forget and to be forgotten.


Author(s):  
Kseniya S. Chestnyagina

As numerous studies state, women in politics are subject to gender-based disinformation campaigns that often use degrading and discriminatory messages. These campaigns often seek to portray women in politics as unreliable and unprofessional, which subsequently influence women’s decision to participate in the political life of the country and create obstacles to their success in the area. Analysis of the problem is necessary for the implementation and development of agenda to counteract disinformation and gender inequality.


Author(s):  
Valeriy Koroviy

Relevance of research topic. Tax policy provides the largest share of revenue in the consolidated budget. In modern conditions, tax policy requires continuous improvement and adaptation to changes in the model of socio-economic development. It is necessary to develop approaches to the use of tax instruments taking into account globalization trends, structural features and the state of the domestic economy. Formulation of the problem. Despite the structural transformation of the fiscal policy in recent years, the issue of seeking a balance of interests between taxpayers and government institutions remains relevant. Harmonious coordination of relevant interests in the field of taxation will maximize the amount of tax revenues to the budget. Analysis of recent research and publications. The issue of tax policy was considered by foreign ones - A. J. Auerbach, R. M. Bird, E. M. Zolt, E. Zwick, S. Knack, J. Freedman, I. Zwick - and domestic scientists - L. Lysyak, A. Mazaraki, V. Makogon, A. Nikitishin, M. Pasichnyi, A. Sokolovska, I. Chugunov and others. Selection of unexplored parts of the general problem. Further research requires the institutional framework for the tax policy formation. An important task of the state is to increase the trust of payers in fiscal policy. The aim of the article is to develop provisions to improve the effectiveness of the tools and functionality of the tax policy of the country in the formation of the revenue of the state and local budgets in the current conditions of institutional transformation of the economy. Research methodology. A systematic and comparative analysis, a logical approach and a method of scientific abstraction are used. Results of work. The analysis of the fiscal significance of tax revenues in the formation of revenues of state and local budgets. The structure of tax revenues in the context of hierarchical levels of the budget system is investigated. The factors of influence on the dynamics of tax revenues are determined. Directions for improving tax administration are proposed. Provisions for enhancing fiscal efficiency of taxes are justified. Results of work. The results of this work can be used in the development of fiscal plans and forecasts, as well as in the educational process of the economic faculties of higher educational institutions. Conclusions. Tax policy as a component of the budget revenue generation system is influenced by economic transformations and adapts to macroeconomic conditions. Tax revenues are the financial basis for the exercise of authority by participants in the budget process and the implementation of the functions and tasks assigned to them. The level of redistribution of the GDP through the budget revenues depends on the volume and priority of the tasks and functions of public institutions, the development model and social policy. Approaches to the formation of budget revenues through tax revenues should provide opportunities for improving the tax administration, the development of the state and territorial community, strengthening financial stability and creating favorable conditions for sustainable growth.


E-Management ◽  
2020 ◽  
Vol 2 (4) ◽  
pp. 51-63
Author(s):  
S. P. Kosarin ◽  
I. V. Milkina

Russia is rapidly increasing the use of digital technologies in all spheres of public life. The speed, with which new technologies appear and are implemented, leads to the fact that people cannot quickly adapt to them. In this regard, in some cases, there may be social tensions, reluctance to use modern advances in digital technologies and other social problems. There is also a overestimation of the importance and impact of the introduced technologies on improving the socio-economic and political life of the country.In this regard, it is of interest to assess the attitude of citizens to the developing digital technologies, and, primarily, to digital services that are introduced in the system of providing state and municipal services and in the sphere of interaction between the state and society. This study is an attempt to make this kind of assessment. The background of the study was the adopting and approving in 2018 the national project “Digital economy of the Russian Federation” and the Federal programs implemented within the framework of this project, as well as the state programs and projects preceding the national project that accompany the formation of the infrastructure of the digital state.The authors conducted a survey of 541 respondents from 49 regions of the Russian Federation to determine and assess the attitude of citizens to the digitalization of public services. During the survey, respondents were asked questions about the use of Federal and regional portals of public services, about awareness of the availability and possibility of using public technologies and services, about the convenience of services and the ability to use them. As a result of the survey, conclusions are drawn about the advantages and disadvantages of using the electronic service of public services, as well as an assessment of the attitude of citizens to the digitalization of public services.


2021 ◽  
pp. 026272802110033
Author(s):  
Radhika Kumar

Drawing on the latest round of elections to Panchayati Raj Institutions in the state of Haryana in 2016, this article interrogates the substantial increase in the number of Dalit women representatives, based on fieldwork in a specific village. Since both Dalit and non-Dalit women present narratives of non-participation in the functioning of the village panchayat, it is argued that the increase in Dalit women representatives was not by design, but by default, due to an amendment of the Haryana Panchayati Raj Act 2015. Overall, in the studied village, women continue to remain marginalised in the local representative bodies, and gender-based quotas have only ensured numerical visibility of women.


2021 ◽  
Vol 15 (3) ◽  
pp. 497-517
Author(s):  
Alexa DeGagne

The public sphere has been seen by conservatives as an arena for safeguarding private relations. Private power relations (in the family, religion, community and economy) could be threatened by newly recognized social groups that make claims on the state for justice and equality. Therefore, conservatives have been concerned about who can speak and exist in public and who can thereby make demands on the state. In the debates over transgender rights in Canada, social conservatives and neoliberal forces have merged in complex and impactful ways. Analyzing House of Commons and Senate debates and committee proceedings for Bill C-279 (2015) and Bill C-16 (2016–2017), I examine three conservative arguments that illustrate attempts to maintain private power relations and hierarchal gendered divisions by ensuring that transgender and gender nonconforming people are not allowed to exist, speak or make claims in public: first, the assertion that gender identity and gender expression are not definable identity categories for claims-making because transgender people are deceptive and can change their gender based on their feelings; second, the targeting of public facilities, and particularly public bathrooms, as sites of contention, danger and necessary gender segregation; and third, the attempt to delegitimize rights claims by criminalizing transgender people in relation to cisgender women and children.


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