scholarly journals CONSTITUTIONAL AND FINANCIAL LEGAL ASPECTS OF THE STATE BUDGET IN THE REPUBLIC OF BULGARIA

2020 ◽  
Vol 2 (1) ◽  
pp. 16-42
Author(s):  
Valentina Goleva ◽  
Vesela Mircheva
Keyword(s):  
Political Institutions ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The State ◽  
Budgetary Process ◽  
State Budget ◽  
Legal Form ◽  
Fiscal System ◽  
The Republic ◽  
The Government

The study examines the role and place of the two major political institutions, namely government and parliament, in the preparation and adoption of the state budget. The importance of the state budget for the implementation of the political program for the management of the government, as well as the need for its public discussion in the parliament, is substantiated. That is why the annual state budget is adopted in the legal form of the law and the legislative procedure for its adoption is followed, focusing on its specifics. An analysis is presented of the position of the state budget in the budget system of the Republic of Bulgaria, and in particular – in the consolidated fiscal system. The legal regulation of the budgetary process is also examined, and its stages are monitored.

scholarly journals Kedudukan Bendahara Pasca Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara

2016 ◽  
Vol 1 (3) ◽  
pp. 19-33
Author(s):  
Febie Saputra
Keyword(s):  
Financial Management ◽  
Functional Role ◽  
Good Governance ◽  
The State ◽  
State Budget ◽  
Finance Law ◽  
State Finance ◽  
Financial Audit ◽  
The Republic ◽  
The Government

The three packages of law on state financial management (Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury and Law No. 15 of 2004 on State Financial Audit) have some fundamental differences from previous regulations. One of them is to post State Treasurer as a functional role. The government conducts a central role in achieving good governance in the implementation of the state budget. Article 23 verse (1) of the 1945 Constitution of the Republic of Indonesia provides a strong legal basis to implement the principles of good governance. In managing the state budget, one mechanism to implement good governance is to improve state treasurer professionalism as a functional role; unfortunately, the research shows that more sustained and coherent efforts are needed to realize this.   Abstrak Apabila dibandingkan dengan peraturan perundang-undangan sebelumnya, ketiga paket undang-undang pengelolaan keuangan negara, yaitu Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara, memiliki beberapa perbedaan yang cukup mendasar. Salah satu di antaranya adalah jabatan bendahara sebagai jabatan fungsional. Pemerintah memegang peran utama dalam mewujudkan good governance dalam pelaksanaan anggaran belanja negara. Pasal 23 ayat (1) Undang-Undang Dasar Negara Republik Indonesia 1945 telah memberikan landasan hukum yang kuat dalam rangka penerapan prinsip-prinsip good governance. Dalam mengelola APBN, salah satu mekanisme untuk mewujudkan good governance adalah dengan meningkatkan profesionalisme bendahara negara sebagai tenaga fungsional; namun demikian, penelitian menunjukkan bahwa upaya terkait dan berkelanjutan dibutuhkan untuk merealisasikan maksud tersebut.

scholarly journals The article is devoted to the study of the legal status of cryptocurrency in Ukraine and its taxation

2020 ◽  
pp. 45-49
Author(s):  
O.M. Reznik ◽  
M.O. Krasilyuk
Keyword(s):  
Legal Status ◽  
Low Cost ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The State ◽  
State Budget ◽  
Virtual Currency ◽  
Current Economic Situation ◽  
The Moment ◽  
Definition Of

Despite the lack of legal regulation of cryptocurrency, its spread is significant and cannot be stopped. However, we consider it necessary to emphasize that the legislative vacuum is the basis for offenses and a significant delay in the economic and legal development of the state. It is impossible to build a strong economy and promote business development, trying to avoid the “problematic” issues facing the state. The term “cryptocurrency” does not have a single definition, and some of the scientists refer to it as digital money (currency), some – to virtual currency. However, there are features that distinguish cryptocurrency from other virtual currencies, including: valuation, structure, anonymity, transparency, transaction execution, legal aspects. Therefore, the advantages of using cryptocurrency include: decentralization, inability to fake, deflation, low cost of maintenance, etc. It should be noted that at the moment there is no clear tax algorithm that will work for every country without exception. Given the economic, social, legislative and cultural characteristics of states, the definition of the legal status of cryptocurrency is different. In Ukraine, proper taxation of cryptocurrency cannot be implemented without defining the legal status at the legislative level, which is why it is one of the first steps of the state in the given direction. Considering the fact that additional funds for the state budget, and especially in the current economic situation, are never unnecessary and can be efficiently spent on expenditures in different spheres, the issue of taxation of cryptocurrency has become quite acute today as a way of attracting additional funds for the state. ensuring that it fulfills its tasks and functions.

scholarly journals STATE BUDGET APPROPRIATION MANAGERS AS THE SUBJECTS OF BUDGET PLANNING IN THE REPUBLIC OF LITHUANIA

2018 ◽  
Vol 1 (4) ◽  
pp. 38-45
Author(s):  
Bronius Sudavicius
Keyword(s):  
Planning Process ◽  
Scientific Literature ◽  
The State ◽  
State Budget ◽  
Important Place ◽  
Budget Planning ◽  
Ministry Of Finance ◽  
The Republic ◽  
The Government

The subject. The article deals with the problem of legal status of the state budget appropriation managers in the process of budget planning in the Republic of Lithuania.The purpose of the article is evaluation of state budget appropriation managers’ role in the process of budget planning in the Republic of Lithuania.The methodology of research is the analysis of the budgetary legislation of the Republic of Lithuania and the scientific literature, using the methods of logical and systematic analysis and other methods of scientific researchMain results, and scope of it’s application. The legal definition and the system of state budget appropriation managers is analyzed in the article. Particular attention is given to the question of role of state budget appropriation managers in the process of budget framework. The role of the Government and Parliament, as well as a special body of management of public finances (in the Republic of Lithuania, the Ministry of Finance) – legislative and executive authorities – is emphasized in the scientific literature. But it is often not mentioned what an important place in this process other participants of budgetary relations – state budget appropriation managers – takes. The main participation of state budget appropriation managers in the budget planning process related to the planning of the budget expenditures.Preparation of strategic plans and programmes of budgetary funds by state budget appropriation managers can be considered part of governance activities in general. For budget planning drawn up draft budgets of the programs by state budget appropriation managers is particularly important.Conclusions. The efficiency of the use of state funds depends on the spending of funds, the quality and validity of the developed programmes of activities led by their agencies. State budget appropriation managers are involved, along with other entities, on each stage of the budget planning. They provide the Ministry of Finance the data necessary for the compilation and clarification of the macroeconomic and fiscal forecast; they constitute the programmes, which are funded by the state; finally, state budget appropriation managers are prepare programs, which later becomes the basis of the entire draft state budget.

scholarly journals The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia

2021 ◽  
Vol 8 (12) ◽  
pp. 587-596
Author(s):  
Tifany Citrayantie ◽  
Mediaty . ◽  
Aini Indrijawati
Keyword(s):  
Quantitative Research ◽  
The State ◽  
Public Welfare ◽  
Survey Method ◽  
State Budget ◽  
State Revenue ◽  
Tax Revenues ◽  
Tax State ◽  
The Republic ◽  
The Government

The Republic of Indonesia's state revenue is used for the state budget to achieve public welfare, where one component of state revenue is from non-tax state revenue. The government maximizes the use of state-owned assets to optimize non tax state revenue, so that it can support tax revenues in financing the state. The purpose of the study was to determine and analyze the effect of partially or simultaneously the revaluation, inventory, and lease of state-owned assets on the optimization of non-tax state revenue. This research is a quantitative research, using a survey method that uses an instrument in the form of a questionnaire. The conclusions are revaluation, inventory, and lease of state-owned assets partially positive and significant effect on the optimization of non-tax state revenue; and the revaluation, inventory and lease of state-owned assets simultaneously have a positive and significant effect on the optimization of non-tax state revenue. Keywords: [Non-Tax State Revenue, Revaluation, Inventory, Lease, State-Owned Assets]

scholarly journals Implikasi Putusan Mahkamah Konstitusi dalam Upaya Aplikasi Anggaran 20% Penyelenggaraan Pendidikan Nasional

2021 ◽  
Vol 1 (1) ◽  
pp. 29
Author(s):  
Rini Wulandari
Keyword(s):  
The State ◽  
Constitutional Court ◽  
Constitutional Rights ◽  
State Budget ◽  
State Revenue ◽  
Regional Budget ◽  
The Republic ◽  
The Government ◽  
The Guardian ◽  
Minimum Education

Amandemen atau Perubahan ketiga Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 telah melahirkan lembaga Mahkamah Konstitusi yang bertugas sebagai pelindung atas pelaksanaan amanat konstitusi dan menjamin terlaksananya hak konstitusional bagi setiap warga negara Indonesia. Putusan Mahkamah Konstitusi bersifat final dan mengikat sehingga seharusnya dapat berlaku juga secara konsisten terhadap permasalahan yang sama. Sementara itu, jika Mahkamah Konstitusi adalah sebagai the guardian of contitution, di sisi lain Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 adalah sebuah konstitusi negara Indonesia yang harus dijaga dan dijamin pelaksanaannya oleh Mahkamah Konstitusi. Dalam upaya menunjang pendidikan yang bermutu, pemerintah mengalokasikan anggaran minimal pendidikan sebesar 20% dari Anggaran Pendapatan Belanja Negara dan Daerah sebagaimana termaktub dalam UUD 1945. Namun sayangnya anggaran pendidikan sebesar 20% pada Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD) hanya formalitas. Sementara itu, sejak tahun 2005 Mahkamah Konstitusi pernah memutus beberapa pengujian terkait anggaran minimal pendidikan. Diantaranya Mahkamah Konstitusi membatalkan dan menjadikan ketentuan ‘bertahap’ menjadi tidak berlaku. Tetapi diwaktu yang sama, Mahkamah Konstitusi juga memutus tidak dapat menerima (niet ontvankelijk verklaard) pengujian Undang-Undang Nomor 26 Tahun 2004 yang belum menerapkan anggaran pendidikan minimal 20% pada APBN 2005. Dengan menggunakan metode penelitian yuridis normatif didapati bahwa pertimbangan dan putusan Mahkamah Konstitusi turut mempengaruhi upaya mewujudkan anggaran minimal 20% bagi pendidikan. Hingga saat ini menurut Neraca Pendidikan Daerah yang diterbitkan Kementerian Pendidikan dan Kebudayaan (Kemendikbud), masih banyak Kota dan Kabupaten yang mengalokasikan kurang dari 10 persen APBD untuk pendidikan.   Third Amendment of the Constitution 1945 of the Republic of Indonesia has established a Constitutional Court which asks for protection of the implementation of the mandate of the constitution and guarantees the implementation of constitutional rights for every Indonesian citizen. His verdict against the end and binding can finally be applied also against the end of the same. Meanwhile, if the Constitutional Court is the guardian of the constitution, on the other hand the 1945 Constitution of the Republic of Indonesia is the constitution of the Indonesian state which must be safeguarded and approved by the Constitutional Court. To support education, the government allocates a minimum education budget 20% of the State and regional Budget. However, the education budget of 20% of the State Revenue and Expenditure Budget (APBN) and the Regional Revenue and Expenditure Budget (APBD) are only formalities. Meanwhile, since 2005 the Constitutional Court has decided on several trials related to the minimum education budget. Among them, the Constitutional Court canceled and made the 'gradual' provision invalid. But at the same time, the Constitutional Court also decided that it could not accept (niet ontvankelijk verklaard) the review of Law Number 26 of 2004 which had not implemented a minimum education budget of 20% in the 2005 State Budget. By using the normative legal research method, found that the considerations and decisions of the Constitutional Court also influence efforts to realize a minimum budget of 20% for education. Until now, there are still many Cities and Regencies that allocate less than 10 percent of the APBD for education.

Legal regulation of the mechanisms of deprivation and restoration of electoral rights in the RSFSR and the USSR (1918—1936)

2021 ◽  
Vol 2021 (03) ◽  
pp. 244-258
Author(s):  
Vladimir Gaponenko ◽  
Sergey Mazur ◽  
Elena Karpycheva
Keyword(s):  
Political Institutions ◽  
Voting Rights ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The State ◽  
Soviet Society ◽  
The Political ◽  
Economic Problems ◽  
The Right ◽  
And Control

The article is devoted to legal regulation of the mechanisms of deprivation and recovery of voting rights in the RSFSR and the USSR (1918-1936). Citizens deprived of voting rights because of their carrying on private trade, amounted to a special stratum of the population of Russia (USSR) in the 1920s - the first half of the 1930s Article is of interest to research the fact that the activities of the respective political institutions - control over the implementation of classes private trade and enterprise and the right of suffrage, has focused political, social, anthropological etc. problems inherent in Soviet society at that time. The political and legal aspects of this problem lie in the fact that disenfranchisement and control over the implementation of private trade are political institutions through which the state tried to solve its political, ideological and economic problems.

scholarly journals IPTEKS PENGENDALIAN INTERN ATAS PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR PELAYANAN SURAT KETERANGAN CATATAN KEPOLISIAN (SKCK) POLDA SULUT

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Lusinda Natalya Debora Karo ◽  
Christian Datu
Keyword(s):  
Internal Control ◽  
The State ◽  
State Budget ◽  
The People ◽  
Tax State ◽  
The Republic ◽  
The Government ◽  
Affect State ◽  
Independent Audit ◽  
State Revenues

The State Budget (APBN) is one thing that is very important for a country because it is a breath for the government in terms of advancing the country. No exception in Indonesia, which is an archipelago with so many regions. The state budget is set every year and carried out for the greatest prosperity of the people. One element of the state budget is the state revenue and grant budget, which is obtained from non-tax state revenues (PNBP). PNBP is a state financial scope that is managed and accounted for so that the Supreme Audit Agency (BPK) as a free and independent audit institution also conducts checks on components that affect state revenues and constitutes state revenues in accordance with the law. PNBP is collected or billed by Government Agencies with an Act or PP order or appointment from the Minister of Finance, based on the PNBP Plan made by the Government Agency Official. One source of Non-Tax State Revenues (PNBP) is obtained in the making of Police Note Certificates (SKCK) that are available throughout the Police of the Republic of Indonesia.Keywords : APBN, PNBP, SKCK,  Internal Control

scholarly journals Analysis of the State Budget for Education of the Republic of Panama from 1990 to 2017

2018 ◽  
Vol 11 (7) ◽  
pp. 71 ◽  
Author(s):  
Luis Carlos Herrera M. ◽  
Virginia Torres-Lista ◽  
Markelda Montenegro
Keyword(s):  
The State ◽  
Quality Education ◽  
The Political ◽  
State Budget ◽  
Political Class ◽  
Cultural Organization ◽  
State Budgets ◽  
Firm Commitment ◽  
The Republic ◽  
The Government

The present research aims to analyze the Panamanian State Budget for Education according to the allocations approved by the government over the last 26 years. In the overall state budget, it is striking that the percentage allocated to education is far below the amount required. Education must be a priority for any state agenda if access is to be ensured to quality education that is equitable, inclusive, pertinent and comprehensive. The United Nations Educational Scientific and Cultural Organization (UNESCO) recommend that countries allocate 20% of overall state budgets to education. If a nation aims to develop, it must demonstrate a real and firm commitment to education by the political class and society as a whole; this commitment is embodied in the state budget designations for education.

scholarly journals Foreign experience of legal regulation of management queues of vehicles in front checkpoints across the state border

2021 ◽  
Vol 66 ◽  
pp. 173-177
Author(s):  
A.I. Khalota ◽  
L.V. Havryliuk
Keyword(s):  
Legal Regulation ◽  
The State ◽  
Economic Losses ◽  
Border Crossings ◽  
The European Union ◽  
Electronic Information ◽  
State Budget ◽  
Additional Funding ◽  
The Republic ◽  
Electronic Information System

The article examines the issue of legal regulation of traffic queue management in front of international road border crossings in European countries on the example of the Republic of Estonia. It is emphasized that carriers and shippers, waiting for several days in a live queue on the state border of Ukraine with the European Union, resulting in economic losses and other inconveniences. The reasons for the queues of vehicles in front of international road checkpoints across the state border are identified and ways to solve them are proposed. The positive and negative aspects of using the electronic queue of vehicles in front of international road checkpoints across the state border of Estonia are analyzed. The procedure for booking a seat in the electronic queue, including the priority one, the procedure for paying for a seat reservation, the procedure for crossing the border using the electronic queue and the features of using the waiting area in front of the checkpoint are revealed. The grounds and procedure for canceling a place in the electronic queue are determined. It is concluded that, as a result of the introduction of a single electronic information system for booking time of crossing the border (GoSwift) in Estonia, Estonian checkpoints are now almost unloaded. Such electronic queues make it possible to streamline a significant part of the processes and add more comfort when crossing it. It is summarized that in order to implement the system of electronic queue of vehicles entering checkpoints across the state border in Ukraine, a number of tasks need to be solved. First of all, assess traffic flows by different modes of transport in the context of the actual capacity of checkpoints, study the local specifics of export-import operations, open temporary pedestrian checkpoints, increase the number of border guards, allocate territory in front of checkpoints and equip waiting areas for developed funds. Which requires additional funding from the state budget, as well as standardization of this issue at the legislative and departmental levels.

scholarly journals Abolishment of Proft tax Effects in the Republic of Armenia

2019 ◽  
Vol 23 (1) ◽  
pp. 96-105
Author(s):  
E. M. Sandoyan ◽  
H. G. Petrosyan
Keyword(s):  
The State ◽  
Tax Rates ◽  
State Budget ◽  
New Approach ◽  
Direct Taxation ◽  
General Welfare ◽  
The Republic ◽  
The Government ◽  
High Level ◽  
Taxation System

Problems in tax administration, especially direct taxation, are one of the most important challenges for the taxation system of Armenia. The high level of the informal sector further affects the effective functioning of the system and the replenishment of the state budget. In this regard, there is a need for reforms in direct taxation presented in this article. The research objective is to evaluate possible effects of abolishment of proft tax in the Armenian economy. For this purpose, we approached the neoclassical dynamic general equilibrium model presented in expanded form and in discrete time. Impact assessment of the reforms in corporate taxation system in Estonia and Georgia was also based on the same model. Therefore, after the effects of the abolishment of proft tax in the Armenian economy are assessed, a comparative analysis of the results observed with those of Estonia and Georgia will be conducted. The model calculates the effect of changes in income tax rates on government revenues, capital per unit of labor, level of consumption and output in the country. The article also presents the parameterization of the model considering the specifcs of the Armenian economy. The study has revealed that reforming the taxation system for organizations in Armenia will lead to an increase in the general welfare of the population, net investments and aggregate output. At the same time the tax revenues of the state budget of Armenia will decrease by 3.92%. The results of the study will allow the government of Armenia to apply a new approach to taxing the profts of organizations. It will lead to an increase in the transparency of business, a decrease in the level of corruption and the concealment of the profts.

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