Digitalization of the Economy and Efficiency of Tax Control

The annually developed in the Russian Federation main directions of the budget policy of the state, on the one hand, are aimed at maintaining the necessary level of tax burden on various categories of taxpayers, taking into account industry specifics. On the other hand, the ongoing control over the observance of the minimum values of the fiscal burden. These circumstances provide the necessary monetary resources to the revenue part of budgets of all levels. In addition, the implementation of functions by public institutions at the appropriate level is taken into account. These measures are aimed at ensuring a steady increase in the welfare of citizens. They stimulate the competitiveness of the domestic economy in the medium term. At the same time, the number of field tax audits as of July 01, 2021 decreased by 31% as compared to the same period as of July 01, 2017. The total number of additional accruals revealed by field tax inspections increased 2.5 times, reaching an average of 40.2 million rubles per inspection unit. At the same time, control and enforcement of tax compliance measures are increasing. The introduction of elements of digitalization is now an effective mechanism in the collection of information about the levels of consumption of individuals or households. It also takes into account the amount of capital and the amount of assets, grouped according to individual categories of households. Digitalization allows the transfer of information received from third parties, including the amount of income received, as well as the amount of consumption for the tax period. According to the results of the study, the dependence of digital technologies used by the fiscal authorities, the number of field tax audits and additional tax assessments were identified. In addition, possible areas of improvement of tax control methods in today's digital relationships were identified.

Peran DPRK Aceh Utara dalam Menjalankan Fungsi Anggaran

This study discusses the shape and obstacles of policy control of North Aceh's Revenue and Expenditure Budget in 2020. This study aims to find out how the form and obstacles of monitoring the policy of Revenue and Expenditure Budget of North Aceh Regency in 2020. The method used in this paper is a descriptive qualitative research method. The authors collected data from multiple sources of research books, encyclopedias, journals and interviews with informants of the study. The results showed the form of monitoring of budget policy of North Aceh District Expenditure has not been carried out effectively, because only political. there are obstacles, such as education background of North Aceh DPRK member, political factor and lack of databases in monitoring the APBK North Aceh policy in 2020.

Regional budget policy: conceptual dominants and vectors of development

The paper is devoted to the implementation of regional budget policy in Ukraine. The main vectors of budget policy development as a component of socio-economic policy at the local level are highlighted. Within the framework of the declared budget policy, the peculiarities of the formation and functioning of local (regional) budgets are considered. The interpretation of the definitions of "budget" and "policy" is presented, and the author's definition of the essence of the budget policy of the region is offered. The conceptual dominants of budget policy, the implementation of which takes place through the budget mechanism, are studied. It is proved that budget policy is an important lever of influence and a real reflection of the tactics and strategy of public authorities and local governments in the budget sphere. It is substantiated that the effectiveness of the implementation of regional budget policy directly depends on the sequence of steps aimed at increasing the level of competitiveness of the regions and overcoming the existing regional disparities. On the basis of generalization of thematic researches and practice the offers concerning application of levers of budgetary regulation which define a level of efficiency of budgetary policy of region are formulated. It is stated that the content of the budget policy of the region should be to determine the course, tasks and activities of the state and local governments in the field of formation and use of budget funds. Full implementation of the budget policy of the region stimulates the functioning of economic activity of administrative-territorial units, promotes rational budget planning, as well as the effective filling, distribution and use of local financial resources.

Strategic imperatives of sustainable economic and social development of the region in transformational conditions

The purpose of the article is to substantiate the strategic imperatives of sustainable economic and social development of the region in transformational conditions. Methodology. The general scientific methods are used in the research, in particular: theoretical generalization – to define the concept of strategic imperatives; methods of positive and normative analysis – to substantiate the strategic imperatives of sustainable economic and social development of the region in transformational conditions. Results. It is proved that the basic strategic imperatives for the development of the region in the strategic perspective are the criteria of sustainability of all formation and implementation processes of regional strategy, namely: ensuring coherence (preferably a synergistic effect) between economic efficiency, social welfare and environmental security. To ensure effectiveness, these imperatives should be specified in certain criteria and norms, which are the main guidelines for goal setting and decision-making at all levels of regional governance. The model provides for that the imperatives of sustainable strategic development of the regions have a pervasive and comprehensive impact on the processes of formation and implementation of socio-economic development strategies. This is done by aligning the decisions taken with the main criteria to ensure a balance between the economic, social and environmental vectors of their implementation. The imperative criteria of sustainable development of the region are systematized; relevant subsystems and tools for their implementation in transformational conditions are identified. Practical meaning. The issue of ensuring the development of the real economy should remain a priority of budget policy in modern conditions, as the formation of the budget is carried out precisely through its functioning. At the stage of formation, budget funds should be primarily directed to investing in infrastructure projects within the region, which will increase the competitiveness of the economy and business activity (economic component), create additional jobs (social component). Prospects for further research. The selection of projects should be carried out taking into account its construction and implementation impact on the ecological state of the territories (ecological component).

Pencegahan penyalahgunaan narkotika di pemerintah Kota Prabumulih (evaluasi penerapan Instruksi Presiden Nomor 2 Tahun 2020)

This study aims to evaluate and identify the factors that influence Presidential Instruction Number 2 of 2020. The research used a qualitative approach with formative evaluation techniques, taking place in Prabumulih from November 2020 to January 2021. The results showed that the implementation of Inpres 2/2020 was not optimal because the Prabumulih government had only taken 10% of its actions as a P4GN Facilitator in Prabumulih. There are four inhibiting factors : the necessary size of the Presidential Instruction 2/2020, human resources at the Prabumulih City BNN, minimal budget for the P4GN Program, Implementers who have not carried out socialization actions, changes in budget policy priorities, and increased criminal activity due to economic factors. It is necessary to optimize the collaboration between the City BNN and Prabumulih City Government and strengthen social capital by involving the community.

Hybrid event strategy for the fishing community (Case study of the fisherman community of Beba hamlet, Takalar regency during the Covid-19 pandemic)

This study examines the concept of Hybrid Event as a new strategy that is considered reliable enough for fishing communities in Makassar to face new normal conditions. New economic spaces have been created for fishermen and UMKM fishermen who have been affected by Covid-19. The old economic spaces are no longer reliable because they are constrained by laws and regulations from the government that require restrictions on social distancing and physical distancing. The purpose of this study was to analyze the readiness of the fishing community and fishermen UMKM actors in Beba, Tamasaju Village, North Galesong District, Takalar Regency to enter business era 4.0 in the midst of the Covid-19 pandemic and assist the realization of government policies in providing socio-economic protection to fishing communities and as well as UMKM fishermen in Makassar. The resulting output is in the form of four (4) main strategies: first, combining physical and virtual meetings, so that fishermen's businesses and businesses and fishermen's UMKM continue to run in various different atmospheres. Second, health protocols such as maintaining physical distance and social distance are not violated and at the same time the pace of economic activity of fishing communities and fishing UMKM can still run normally. Third, empowering fishing communities and fishing UMKM in using appropriate information technology. And fourth, the government's budget policy for fishing communities and fishing UMKM that are oriented to the provision of appropriate information technology

ADMINISTRATIVE SUPERVISION OVER THE ACTIVITIES OF THE CITY SELF-GOVERNMENTS OF THE EKATERINOSLAV PROVINCE (1870 – 1913)

The article reveals the importance of administrative supervision over city self-governments in the Ekaterinoslav Province (1870-1913). Their social orientation has been established. Expenses provided a priority increase in expenditures on schooling and medi-cine, veterinary and sanitary units. State control institutions generally did not interfere with the budget policy of municipal self-government institutions and its humanitarian component, although misunderstandings sometimes arose.It has been revealed that the implementation of state control over public administrations in the Ekaterinoslav Province often faced the aspirations of self-government bodies in secondary issues of municipal organization which were incompatible with the law in the opinion of its hosts. Disputes arose mostly on the basis of different understandings of the rules of sale and purchase of goods, measures to regulate traffic on city streets etc.It has been confirmed that in exercising their powers in the field of control over the comp-liance with the law by city self-governments, state institutions of the provincial level some-times showed inappropriate competence in the field of interpretation of imperial legislation, which resulted in erroneous decisions. Certain decisions of public administrations of cities also sometimes violated imperial law and were subject to unconditional termination or revocation.It has been proved that the public administrations of the Province widely used the legally regulated opportunity to defend their decisions in the Senate. The specific Senate cases started in connection with the supervision over the legality of decisions of city self-governments and the provincial presence for the zemstvo and city affairs give the impression that they were considered on the basis of a qualified verification of compliance with imperial law.It has been established the administrative control was implemented slowly, and formula-tions of thoughts on appealing the decisions of the Provincial Presence were deprived of speed and efficiency. The provincial zemstvo sinned against evading operative decisions. At the same time, there was a dishonest delay in the circulation of documents in all parts of public administ¬ration and local self-government.

Dynamic Governance Capabilities in Regional Budget Policy Formulation to Create Agile Bureaucracy During Covid-19

This pandemic period is the most difficult period for local governments, especially the pandemic has been going on for almost one fiscal year. The sudden arrival of the pandemic has forced the government to do budget refocusing. This study specifically wants to describe the dynamic governance capabilities of local governments in formulating regional budget policies during the pandemic or after the Covid-19 outbreak ends, so that in the future fiscal year, agile bureaucracy will be built in the regions. Another objective of this study is to describe the fundamental problems that occur in the budget formulation process and offer guidance related to how to solve problems in the budget preparation cycle for the 2021 fiscal year. The focus of the study is on the process of making budgeting policies in the regions, not on fiscal policies. This study uses a qualitative descriptive method, with data sources entirely obtained through secondary sources, so that this study can be called a literature research. The results of this study found that within the framework of thinking a head, local governments must be able to applicate using existing budgetary flexibility and exceptional spending procedures to fund first, so that the programs and activities to be carried out can be more flexible. Another thing that was found was the accelerating revision of regional finance regulation to secure a budget for the response through. During this pandemic, local governments continue to carry out planned programs and activities, so that regional budget absorption can be achieved and the economic life of the community can continue to develop.

Regional economic growth based on tourism, tax policy, and budget aspects

This study analyzes the determinants of regional economic growth and local government revenue (PAD) based on tourism, taxation, and budget policies in Kuningan District. This study uses the monthly data from 2015-2019 with 60 numbers of observations in total. Using the structural equation modeling partial least square (SEM-PLS), this study found that tourism, taxation, and budget policies directly affected regional economic growth. Neither does PAD affect regional economic growth nor mediate the indirect effect of tourism and taxation policies on economic growth. On the other hand, the budget policy can not moderate the influence of PAD on economic growth. This study also proves that the taxation policy reflected by the online-based tax collection system and the local tax increase budget positively affects PAD, while tourism can not affect it. This study implies that the local government of Kuningan need to focus on maximizing tourism sectors by directing the investment, budgets, and policies to develop its supporting industries.

Determinants of Credit Ratings of Russia’s Regions

Introduction. A credit rating reflects the degree of debt sustainability of the region, but the issue of its factors at the regional level has been under-researched. The article is based on the conducted study and reveals the major factors that influenced the assignment of credit ratings by Russian and international rating agencies to the regions of Russia. Materials and Methods. The methodology of both Russian (ACRA and Expert RA) and foreign (Fitch Ratings, S&P Global Ratings, and Moody's Investors Service) rating agencies were analyzed. Factor and correlation analysis was used to group the factors; their quantitative indicators were selected. Ordinal and multinomial logistic regressions (logits) were used to test the explanatory power of the factors. Results. The negative impact on the rating of the factors of debt, deficit, and the size of the public sector, as well as the positive impact of the size and dynamics of the region’s economy has been corroborated. The negative impact of poverty, as well as the positive impact of life expectancy and the size of capital budget expenditures has been highlighted. Differences in using the indicator of the region’s dependence on subsidies have been revealed: it has been regarded as an insignificant factor by international agencies, but as a negative one by Russian agencies. Discussion and Conclusion. The authors have established that Russian agencies give priority to quantitative budget indicators, while international ones give priority to traditional economic indicators. The identified significance of the indicators of life expectancy and poverty has become a particularly valuable result as it indicates a direct dependence of the credit rating on the quality of life in the region. The results obtained make it possible to formulate regional budget policy measures aimed at reducing credit risk, expanding debt financing, and increasing the effectiveness of budget policy. The results of the study will be useful not only in the practice of public administration, but also in further scientific research, as they open the way to the analysis of the interdependence between the credit rating and countercyclical fiscal policy measures, as well as to clarify the role of other factors in creditworthiness, especially those of an institutional nature.