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The budget is an organizational plan, which is written and contains a program of activities expressed in monetary units, which is prepared at a certain time. The process of preparing the budget can trigger the behavior of budget executors to commit budgetary slack due to negative subjective attitudes and norms that are owned by budget executors.
Marlina La Andi +2 more
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Fiscal consolidation and voting: on the electoral costs of budgetary stability
AbstractIn this paper, we analyse the potential impact of policies aimed at fostering fiscal sustainability on citizens’ preferences. A survey specifically designed for this purpose quantifies citizens’ knowledge and concern about fiscal imbalances and the institutional framework that addresses them in Spain, and their possible electoral reactions to ...
Santiago Lago‐Peñas +2 more
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PROBLEMS OF REALIZATION OF THE STATE FINANCIAL CONTROL OVER THE USE BUDGETARY FUNDS
State financial control over the use of budgetary funds is an important component of the financial policy of the state, providing its financial stability, which directly depends on the organization and activities of various bodies of control over the use
Lyubov S. Fedotkina
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THE DEFINITION OF BUDGETARY AND AUTONOMOUS INSTITUTIONS FINANCIAL STABILITY
In this article the author researched the features of the current financial mechanism of the budget and autonomous organizations; the main distinctions in provision of financial information between them and the commercial organizations are shown ...
Anton V. Frolkin
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Stability of Leadership as a Determinant in the Development of Budgetary Units in Poland
This study investigates the concept of the stability of the state and the public finance sector (PFS) based on a review of current literature in the field. An attempt has been made to define the principles of public management and present the structures of public finance sector units (PFSU) in Poland.
K. Gruziel
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Введение. Современные изменения финансовой конъюнктуры, связанные с последствиями пандемии и геополитической неопределенностью, усиливают роль бюджетного процесса как эффективного инструмента нивелирования экономических шоков и обеспечения устойчивости финансовой системы.
А.В. Звонков
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In the conditions of war, there is a need to improve the system of financial and budgetary provision of social protection and to develop an appropriate strategy, which will become the basis for reforming this system.
Igor Chugunov +5 more
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El presente trabajo aborda desde una perspectiva crítica el alcance de las facultades del legislador autonómico en materia de estabilidad presupuestaria a partir de los argumentos expuestos en el Dictamen 803/2012, del Consejo de Estado sobre la Ley del Parlamento de Cataluña 6/2012, de 17 de mayo, de estabilidad presupuestaria.
Adoración Galera Victoria
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FATCA: INTERNATIONAL TAX INFORMATION EXCHANGE AS A TOOL FOR BUDGETARY STABILITY
Gabriella Loskorikh +2 more
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SOME ASPECTS OF ESTIMATION OF THE STABILITY AND SECURITY OF THE BUDGETARY SYSTEM OF THE REGION
Short assessment of results of realization of the budgetary policy of one of regions of the Russian Federation is given in article. The main attention is paid to studying of the key planned parameters of its budget from a position of providing problems ...
G. I. Lasareva, L. A. Efremova
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