Results 11 to 20 of about 42,978 (258)
Digitalization in the Processes of Classification of the Country’s Budget Expenditures
Финансы: теория и практика, 2023 The study of the processes of planning and accounting of budget expenditures in the context of digitalization and the development of the processes of classification and coding of costs is an important urgent task of improving public financial management.
L. I. Sergeev, D. L. Sergeev
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THE BUDGET CLASSIFICATION AS THE BASIS OF THE USAGE OF THE METHOD OF ACCRUAL IN THE PUBLIC SECTOR
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016 Components of the budget classification of Ukraine, which are used for accounting and administration of budgets of different levels, have been investigated.
Y. Kaliuha
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To question of the definition "budget revenues"
Проблеми Законності, 2013 The article discusses various approaches to the definition of budget revenues, their characteristics and classification. Considerable attention is given to studying the relation "of budget revenues" with adjacent categories.
К. О. Токарєва
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Research on Factors Influencing National Budget Balance
Mokslas: Lietuvos Ateitis, 2014 The article analyses factors influencing balance, explores importanceand significance of national budget. Firstly, to achieve thegoal, the conception of national budget is presented and mainfunctions are excluded.
Aivaras Senda, Ilona Skačkauskienė
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Federal Spending Planning in Germany: Accuracy of Projections [PDF]
Современная Европа, 2023 The article considers the decrease in the reliability of expenditures’ budgeting in Germany that has occurred in recent years. The author used the data on the formation and execution of a five-year financial plan for 2017‒2021.
Maria V. Gracheva
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Budget Participation and Budget Goal Commitment: Does Religiosity Play a Role?
Asian Journal of Accounting Perspectives, 2022 Research aim: This paper investigates whether religiosity, within a goal-setting context, affects goal commitment as well as moderates budget participation and budget goal commitment relationship. Design/Methodology/ Approach: A questionnaire survey was
Ruzita Jusoh +2 more
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Efficiency of the medium-term planning of federal expenditures in Germany: accuracy of budgetary projections [PDF]
Научно-аналитический вестник Института Европы РАН, 2018 The article examines the efficiency of medium-term financial planning in Germany from the point of view of the accuracy of budget projections for federal expenses.
Maria Gracheva
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Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland
Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2013 The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the ...
Semen Yankevich
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THE BUDGET PROGRAM: ECONOMIC CONTENT AND PRACTICE OF IMPLEMENTATION [PDF]
Baltic Journal of Economic Studies, 2017 The aim of the article is to analyse the practice of the economic content of budget programs’ implementation in Ukraine. The definition of the budget program is given. It is noted that, in the Ukrainian legislative area, there is a wide range of programs,
Iryna Shevchenko
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Discrete Dynamics in Nature and Society, 2022 As finance is the foundation and important pillar of the national governance system, the participation of residents in the core budget process is vital.
Tianyu Han, Guoqin Zhao, Jun Wang
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