Results 31 to 40 of about 28,000 (168)
Journal 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 ...
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Estabilidad presupuestaria y deuda pública: Su aplicación a las Comunidades Autónomas [PDF]
Revista 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
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State budget expenditures under martial law: Case of Ukraine [PDF]
Public and Municipal FinanceThe direction of the state budget to defense and the military-industrial complex under martial law imposes more stringent requirements on the system of formation and execution of state budget expenditures.
Igor Chugunov +5 more
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SOME QUESTIONS ABOUT DEPENDENCE OF THE FEDERAL BUDGET BALANCE ON THE QUALITY OF BUDGET PLANNING
Вестник университета, 2020 The problem of the quality of budget planning and its impact on the balance of the federal budget has been raised. Attention to the complexity of scientific justification of the proportions of budgeted funds due to their high dependence on a large number
G. N. Kutsuri
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From ‘Traditional’ Budgeting to ‘Better’ Budgeting: Navigating through ‘Stability’ and ‘Change’
Management 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
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Los derechos sociales en la Constitución y el juez de Luxemburgo
Revista 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
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Russian Regional Debt Sustainability Estimation
Вестник Российского экономического университета имени Г. В. Плеханова, 2019 The article deals with estimation of Russia debt stability policy on regional level. Topicality of the issues is stipulated, on the one hand, by the fact that certain entities of the Russian Federation cannot support their spending liabilities by their ...
O. V. Suchkova, A. Yu. Chemis
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FISCAL STRATEGY AS AN INSTRUMENT OF ECONOMIC GROWTH
Baltic Journal of Economic Studies, 2019 The purpose of the article is to justify the role of the fiscal strategy in ensuring macroeconomic stability and accelerating the pace of economic growth, disclose and substantiate its key objectives in the developed and transformational economies.
Igor Chugunov, Valentina Makohon
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Change and Stability in the EU Budget [PDF]
SSRN Electronic Journal, 2011 The EU’s multiannual budget is generally assumed to be marked by policy stability over its seven-year duration. This paper analyses how change and stability have affected EU budget policy during the current 2007-13 period. The theories of incrementalism and advocacy coalition framework are applied to conceptualise policy change.
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Вестник университетаAccording to the definition of the European Commission, public finances financial stability is the ability of a state to maintain current expenditures, conduct tax and social policy in the long term without the threat of loss of the country’s solvency to
N. Z. Zotikov
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