Performance budgeting as the highest stage of the budget system development [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2016 For some time, quite a few countries have been facing a serious crisis of public finances. This crisis fundamentally determines their everyday lives; therefore, it comes as no surprise that the changes within the field of public budgeting are labelled as
Dimitrijević Marina
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Political Stubbornness and Online Local Budget Transparency in Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 Online local budget transparency (OLBT) has been recognized as an important feature of good governance. Accordingly, in this paper, OLBT is measured in all 128 cities and a sample of 100 municipalities in Croatia using several key local budget documents ...
Katarina Ott +2 more
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An Empirical Analysis of Russian Regions’ Debt Sustainability
Economies, 2022 This paper investigates the impact of the moderate growth of government borrowing on debt sustainability in 11 Russian regions over about 10 years, starting in 2010.
Sergey Evgenievich Barykin +5 more
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Attraction of Borrowed Resources to the Budgetary System. Evolution of Scientific Views and Features of Practical Implementation [PDF]
Финансовый журнал, 2022 The paper carries systematization of a step-by-step evolutionary change in theoretical views on debt financing of public expenditures. A comprehensive analysis of the most important characteristics of the state debt of the constituent entities of the ...
Mariya A. Pechenskaya-Polishchuk
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Debt Sustainability Assessment of Regional Budgets
Финансы: теория и практика, 2022 The aim of the paper is to assess the debt sustainability of the budget system of the regions of the Northwestern Federal District (NWFD) of Russia and establish differentiated values of the budget constraints.
E. G. Kiseleva
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Assessing the Importance of an ERP in the Budgetary Process and Achieving Performance – Bibliometric Analysis [PDF]
Audit Financiar, 2023 The purpose of this research is to emphasize that ERP systems are relevant tools in the budgetary process and lead to improved performance of organizations.
Casiana Maria DARIE
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Internal financial control and financial management in the public sector and their role in the defense system [PDF]
Војно дело, 2014 The basic concept of control is to create a process that ensures the achievement of objectives with appropriate quality, funds preservation and management in compliance with law and other regulations and procedures, and the preparation and development of
Kostić Radan O. +2 more
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Budgetary and tax policy at the present stage and its role in forming budgets of different levels
Управление, 2023 Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern ...
N. Z. Zotikov
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The comparative analysis of the defence system costs of the Republic of Serbia and the NATO member states [PDF]
Војно дело, 2023 By analysing the current state of the budget funds that are allocated for financing the defence system of the Republic of Serbia, on the one hand, the paper presents theoretical knowledge about budget process, and, on the other hand, the comparative ...
Mihajlović Milan +2 more
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BUDGET SYSTEM AND ACCOUNTING IN BUDGETARY INSTITUTIONS
Three Seas Economic Journal, 2020 The purpose of this article is to investigate the budget system, accounting in budgetary institutions and changes that have occurred in budgetary legislation. The content and concepts of the budget system and its accounting are disclosed.
Natalia Koval
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