Results 21 to 30 of about 619,538 (307)

Estabilidad presupuestaria y Comunidades Autónomas [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2013
This article deals with the principle of budget stability and the Autonomous Communities. It studies the amendment of the Article 135 of the Spanish Constitution and the Organic Act 2/2012, April 17th, of Budget Stability and Fiscal Sustainability ...
Manuel Carrasco Durán
doaj  

Balance of the Federal Budget

open access: yesУчёт. Анализ. Аудит, 2020
The article is devoted to the problem of balancing the budget from the point of view of the form of implementation of the principle of building the budgetary system of the Russian Federation and the state of the federal budget, provided that all its ...
L. M. Kupriyanova, I. D. Surkhaev
doaj   +1 more source

Breaking the Budget Rule to Rescue Economy

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2020
A high degree of uncertainty in the future development of global and Russian economy due to the corona-virus epidemic proliferation, the global economic downfall, which followed the introduction of quarantine measures in some countries make the issue of ...
A. Yu. Chalova
doaj   +1 more source

Do Budget Stabilization Funds Invite Transparent Budget Reporting? Budget Stabilization Funds and Fiscal Behavior of States

open access: yesJournal of Policy Studies, 2022
This study explores how fiscal reserves, such as Budget Stabilization Funds (BSF) and General Fund Ending Balances (GFB), affect budget transparency and procyclical budget adjustments. To determine whether the effects of fiscal reserves depend on the types of budget actions, the study organizes budget actions according to 1) level, indicating the ...
openaire   +1 more source

Economic Stability and (or) Economic Growth

open access: yesУправленческое консультирование, 2021
The article is devoted to consideration of two directions of state economic policy — maintaining economic stability and ensuring economic growth. The coronavirus pandemic has divided the world into “before and after”.
A. Ya. Zaporozhan
doaj   +1 more source

FISCAL POLICY AND INSTITUTIONAL BUDGET ARCHITECTONICS

open access: yesBaltic Journal of Economic Studies, 2019
The purpose of the article is to study the role of fiscal policy in the context of the development of institutional budget architectonics aimed at ensuring macroeconomic stability, boosting economic growth, strengthening human potential, improving public
Igor Chugunov   +2 more
doaj   +1 more source

Estabilidad presupuestaria y deuda pública: Su aplicación a las Comunidades Autónomas [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2013
This paper aims to analyse the constitutional and legal limits which have been established with regards to budgetary stability and financial sustainability and their possible application to the Spanish autonomous communities.
Maria Dolores Arias Abellán
doaj  

From ‘Traditional’ Budgeting to ‘Better’ Budgeting: Navigating through ‘Stability’ and ‘Change’

open access: yesManagement Accounting Frontiers, 2021
Faced with criticisms on traditional budgeting, contemporary organisations have moved towards better budgeting and beyond budgeting practices. Drawing evidence from Citrus Lanka, a fast-moving consumer goods (FMCG) manufacturing firm in Sri Lanka, this paper explores amid limitations of traditional budgeting, how and why the firm moved to better ...
Thisali Liyanage, Tharusha Gooneratne
openaire   +1 more source

DIGITAL INSTRUMENTS OF TAX ADMINISTRATION AND ELECTRONIC REPORTING AS FACTORS IN ENSURING BUDGET STABILITY IN UKRAINE

open access: yesЕкономіка та суспільство
The article examines how the digital services of the STS of Ukraine, e-document exchange, control mechanisms, and the state’s digital capacity contribute to the timeliness, completeness, and predictability of tax revenues as important components of ...
Габріелла Лоскоріх   +2 more
doaj   +1 more source

Los derechos sociales en la Constitución y el juez de Luxemburgo

open access: yesRevista Vasca de Administración Pública, 2017
The constitutional recognition of social rights raises the problem of their legal effectiveness. In most cases, their guarantee depends on the law that specifies their content based on generic constitutional principles.
Marc Carrillo López
doaj   +1 more source

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