Results 11 to 20 of about 11,081,047 (234)
Legal regulation of the budget process under the conditions of marital state
The presented publication analyzes the budget process under the conditions of martial law in Ukraine and its legal support. It is argued that the budget process in modern conditions is characterized by such features as: systematicity, cyclicality, legal ...
K. O. Tokarieva
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The Debudgetisation of Public Finances in Poland After Covid‐19 and the War in Ukraine
The experience of dealing with the socio-economic consequences of the Covid-19 pandemic and the war in Ukraine confirms the thesis that decisions on financial assistance must be taken without delay and that the government must have a certain degree of ...
Maciej Serowaniec
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Performance Budgeting – the Slovenian Experience
Reform processes in the public sector include measures leading to greater transparency in public spending, greater public accountability, and measurement of efficiency and effectiveness in the public sector.
Maja Klun
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Assessment of quality of financial support for local social development in Ukraine [PDF]
The article proposes a way of determining the future directions of financial support for the social development needs. To this end, the Tintner method of consecutive differences is used.
Inna Shkolnyk +2 more
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Role of Municipal Council in Increasing Citizen Participation at the Local Budget Process
The paper explores the role of the municipal councilors in the budget process in the Republic of Macedonia as well as their role in motivating citizen participation in the budgetary process in the Republic of Macedonia. We demonstrate that municipalities
Memet Memeti, Veli Kreci
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The quality of financial management is one of the key factors in achieving the goals and objectives of both commercial organizations and public sector organizations.The subject of this study is the relationship between the budget process participants ...
A. N. Atrokhova
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Budget planning with the development of the budget process in Ukraine [PDF]
The transition to future-oriented medium-term budget planning has been an important innovation in the budget process of Ukraine. Since then, the main budget indicators are calculated for the next three years with a forecast that allows for systemic ...
Kateryna Romenska +3 more
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Corrupção e reforma institucional no Brasil, 1988-2008
Como instituições políticas fomentam a corrupção? Como a publicização de escândalos de corrupção afeta a reforma dessas instituições? Este artigo toma o processo orçamentário brasileiro desde 1988 como um estudo de caso para ilustrar essas duas questões.
Sérgio Praça
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In the context of deepening administrative and financial decentralization in Ukraine, issues of the effective functioning of the system of budgetary control at the local level are of particular importance.
H. V. Voznyak +3 more
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IMPACT OF EUROPEAN INTEGRATION PROCESSES ON THE NECESSITY OF LONG-TERM BUDGET PLANNING INTRODUCTION IN UKRAINE [PDF]
The Association Agreement between Ukraine and the European Union was ratified in September 2014. Ukraine has undertaken to implement and enforce EU standards, including in the financial sphere, which are regulated by international law. The purpose of the
Ganna Muzychenko +2 more
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