Economic Growth and Changes in Public Expenditures of the States in the Time of the COVID-19 Pandemic

Fiscal policies are changing due to the conditions required by the COVID-19 pandemic towards the new world order. Under these circumstances, developed countries use their resources for their citizens, and international financial institutions step in for underdeveloped and developing countries with insufficient public resources of their own or are in debt and offer new credit opportunities to these countries. This study aims to analyze how public expenditures, one of the important policies in economic growth and development, will change during and after the COVID-19 pandemic. In light of the findings obtained from the literature review, the economic effects of the pandemic are explained by making a descriptive analysis of secondary data at the levels of country groups classified according to development and income level. Secondly, factors affecting the changes in the public expenditure of countries due to the pandemic were examined, and evaluations are made on the public expenditures in fiscal policies that will ensure the economic recovery and growth of countries after the pandemic.

The Information Access Law as a Full Constitutional Citizenship Instrument

This chapter addresses the right of access to information, reinforced as a fundamental rule for citizens in the Brazilian constitutional norm of 1988, now regulated, more closely, from the enactment of the law on access to information in 2011. It represents an important legislative instrument of reinforcement of the principle of publicity, as well as the main infraconstitutional standard guaranteeing access to information. The requirement of a clear and transparent accountability environment by the public manager is a republican assumption of massive participation by society. This is because the right of access to information of a public nature provides a better control of public expenditures, while allowing, on the other hand, promotion of social control of a diffuse nature. It should be pointed out that, with greater knowledge of their own rights, the citizen goes through a faster inclusion process, either in the subjectivation of a minimal role of rights that he does not know, or in the clarification of his duties as a participant in the process of state maintenance.

Development of General Budget Preparation Methods in Governmental Units (An applied study in the bureau of the Presidency of Raparin University)

The aim of this research is to shed light on the concept and significance of balancing programs and performance as one of the modern methods of preparing the public budget، because this method has many advantages in improving planning، rationalization of expenditure، and control of public funds، and this modern method has been applied in many countries around the world and proven its success as a continuation.The countries of the world، by following the traditional method (items) in preparing the public budget، have led over the years to an increase in the volume of public expenditures without an actual need for this increase. The researchers applied a new method for preparing the general budget at Raparin University، and then compared the estimated expenditures according to the traditional budget (items) for the year 2021 prepared by the Directorate of Financial Affairs of the Raparin University Presidency Office and the estimated expenditures according to the budget of programs and performance The research has reached a set of conclusions، the most important of which is the use of the program and performance budgeting system، which leads to the optimal allocation of resources، increasing the efficiency and effectiveness of programs and activities، and using it to achieve the objectives related to each program and to achieve effective control over these programs by following up on the extent to which the programs achieve their predetermined goals.The research recommends the need to adhere to the principles، rules and practices that underpin the philosophy of the method of balancing programs and performance by all government departments in general and the research sample in particular، as this method leads to a state of creativity among government budget preparers and provides them with the best solutions، and then considers it a clear approach.Government units take strategic decisions.

Public Expenditures Priorities between Human Development Requirements and Funding Constraints

Interest in the issue of public Expenditures (spending) priorities increases in times of financial and economic crisis, when restrictions on government funding grow, and financial markets stumble in providing financing channels with the necessary liquidity, as well as when paying attention to increasing the efficiency and productivity of public spending, by reducing the waste of public money and pursuing its allocation between different economic sectors to achieve the public benefit as much as possible and at the lowest possible cost. Among the discussions being raised in this regard is where the priority lies in spending is on sectors that support human development such as (education, health and public services), or the priority of spending on other sectors (which may hinder human development and delay the development of states and civil societies) such as military sectors, armaments, military industries and related sectors. Because each side has its arguments and evidence of modern economic and human experiences, it is difficult to resolve the controversy in a certain direction and ignore the opinion of the second party, but what concerns us is the situation of our country and our society and the economic and social pressures and renewed threats from time to time, and what is the most objective and credible reading of the authors of the philosophy of the Iraqi economy, and its emerging priorities developed after 2003, through the trends of the federal budget in this country. Given the financial crisis that is ravaging the global economy as a result of the Corona pandemic and the great isolation measures Great Lockdown and the repercussions of this crisis on the Iraqi economy as a result of the collapse of the world oil markets, so discussions are escalating in the field of rationalization and efficiency of government public spending, and because the general budget depends on the general revenues on oil revenues by more than 90% in most years after 2003, so an external shock or collapse in the oil market affects the revenues of the general budget, and therefore there is a situation The uncertainty of budget planners and implementers in collecting the revenues required to cover the public expenditure side, and the most important items of governing public expenditure, namely employee compensation, support for the poor and others.

State support of activities of entrepreneurial structures of the agricultural sector of Ukraine

In the article it is shown the results of summarizing of the features, methods, and tools of state support for business structures of the agricultural sector in Ukraine. It is established that the main form of state support is preferential tax treatment and implementation of state targeted programs, covering budget financing of programs and activities aimed at the development of certain industries, partial compensation of interest rates on commercial banks, partial compensation of purchased agricultural machinery. As a result of the analysis of public expenditures in support of the agricultural sector of Ukraine, it was found that the actual amount of funding does not meet the legal norm in the amount of 1 % of GDP. It should be noted a significant overall reduction in public spending to support the agricultural sector of Ukraine in 2020 year compared to the previous 2018–2019 years. At the same time, there is a reorientation of state support: expenditures on livestock and processing of this industry are significantly reduced, while expenditures on cheaper loans and partial compensation for the cost of purchased agricultural machinery are increasing. Given the problems of the agricultural sector, the main areas of the state support and stimulation of agricultural entrepreneurship should be: creating an effective mechanism for the financial support of agricultural enterprises in the context of budget grants and public investment; development of the programs to ensure the renewal of fixed assets and logistical re-equipment of agricultural enterprises through the introduction of innovations; protection of the domestic agricultural producers through a balanced export-import policy.

Measuring the Impact of Oil Revenues on the Level of Public Expenditures for the Iraqi Economy for the Period from (2004-2019)

Oil-producing countries depend on oil revenues mainly to finance their public budgets and thus influence Directly on the public spending process and according to economic logic, the financial abundance leads to an increase in public spending. And that's what A detailed event in the Iraqi economy during the years of explosive budgets for the years 2012 and 2013 due to high prices Oil has reached unprecedented levels. The process of public spending did not focus on the investment side, which would The economy and the various sectors developed, as they focused only on recreational and consumer activities, which led to the loss of an opportunity Financial abundance and the lack of impediment to the advancement of the Iraqi economy. The research focuses on the variables of oil revenues and public spending and the close relationship that exists between them. The quarterly data was taken, which is more accurate than the annual data, and the sample consisted of 66. Watching from 2004 to 2019. The series was subjected to silence tests for the two mentioned variables, and it was found that they did not They settle at the level and are stabilized when taking the first difference and after doing the graph test and proceeding to complete the rest the exams . An autoregressive ARDL method was selected, and the appropriate model was selected. For each of the oil revenues and public spending, and regarding the integration parameter, it was negative and significant, as well as the limits test that He indicated the possibility of long-term interpretation that the coefficients of the variables were significant, as the percentages of significance ranged between 1%, 5%, and . 10% of the sequence. The model was subjected to a dimensional test, which confirmed the integrity of the model from standard problems and the statistical as a test of autocorrelation of the residuals and the result was not significant. As well as the test for instability of homogeneity of variance, which is The other is immaterial.

Dynamic Linkages between Social Expenditures and Economic Growth: the Most Important Conclusions for Central European Countries

The role of the state within the neoliberal system is discussed in the approaches developed for social expenditures. Accordingly, the question of whether the state should stand back or provide the support needed by individuals has shaped the literaturę on social expenditures. It is thought that the increase in social expenditures affects public expenditures, and public expenditures may indirectly cause budget deficits. In addition, it is said that there is a decrease in social spending during periods of economic growth. All these dilemmas show that the idea that the country needs both producers and consumers while realizing economic growth has been pushed into the background. Here, the analyses of the relationship between social spending and economic growth are the arguments for the accuracy of this assumption. The aim of this study is to empirically analyze the long-term relationship between the economic growth and social expenditures of eight Central European countries and the causality relationship for 1999 and 2019. In the empirical findings, the cointegration relationship was determined between economic growth and social spending. Based on the findings of the causality analysis, it has been concluded that there is a bidirectional causality relationship between economic growth and social expenditures. Policy proposals are given in the conclusion section of the article.

Improving the Performance Management of Public Institutions: Is it Difficult to Measure Performance in Public Institutions?

In recent years, measuring the performance of public institutions has become a topic much studied by researchers, as questions arise about its structure and role in the economy and society, whether it is effectively put in the public service and whether it is effective or not. To improve the management system, there is a need to introduce a performance management whose main goal is the evaluation of performance at individual and organizational level along with the improvement of the efficiency of public expenditures and the orientation towards achieving the results. This paper aims to highlight the importance of performance measurement and explain the role of it in the development of the public institutions. The results were obtained after analyzing numerous qualitative and quantitative data and an extensive research was conducted to filter the information found in various research platforms, official electronic resources and numerous books related to performance management, performance evaluation system, characteristics and possible barriers that may occur while trying to measure the performance in the public sector. Moreover, since public sector performance is closely linked to the overall economic performance of different countries this research paper comes to complete the existing literature, leaving room for further research on the topic discussed.

FEATURES OF TAX ADMINISTRATION IN THE CONDITIONS OF FISCAL REGULATION OF THE ECONOMY

. The subject of the study was the economic relations that arise as a result of the implementation by the state of the fiscal function of taxation in order to improve the effective regulation of the economy of Kazakhstan. The aim of the study is a theoretical description of the fiscal function and its impact on economic regulation. The paper substantiates the fact that the fiscal function leads to the financing of public expenditures and serves as a perfect regulator of economic processes in the country. Particular attention is focused on the instruments of fiscal policy, as well as the degree of their impact on the effectiveness of its implementation. The article defines the elements and methods of implementing tax policy, analyzes the goals of significant programs and concepts, and examines the chain of tasks that contribute to the gradual development of the economy. The direct connection between the fiscal function and the sustainable development of the economy of Kazakhstan is determined. The effectiveness of the main components of the study is justified by the fact that the fiscal function creates a platform for state regulation of economic relations in order to develop the economy of the Republic of Kazakhstan.

The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq

Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government. Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stability of the exchange rate and reducing dependence on The Central Bank. It performs monetary sterilization operations to sterilize the negative effects resulting from the lack of fiscal policy discipline, which negatively affects the foreign currency reserves and depletes them. The main conclusion reached by the research is that there is a state of financial indiscipline that has negatively affected the Iraqi dinar exchange rate, and that the attempts of the Central Bank of Iraq have partially worked to reduce the negative effects of the expansionary financial policy, and the main recommendation of the research was to work to achieve more discipline in fiscal policy in order to reduce the state of economic instability and mitigate the monetary sterilization policy by The Central Bank and the accompanying depletion of hard currency