Results 1 to 10 of about 552,487 (262)

Tax instruments of local budget revenue regulation

Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2021
The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets.
O. Sukach, L. Sarana, L. Gordienko
doaj   +3 more sources

BUDGET CONTROL WHEN PLANNING LOCAL BUDGETS

WORLD OF FINANCE, 2018
Introduction. Most of the local budgets are subsidized, there are many shortcomings in planning the revenue and expenditure part of the budgets, a rather high level of violations when considering and taking decisions on local budgets, which, accordingly, does not carry out a number of socio-economic functions of local self-government bodies. Therefore,
Olga Kyrylenko, Oleh Vatslavskyi
openalex   +3 more sources

The Local Budgets’ Revenues as an Instrument for Ensuring the Socioeconomic Development of Territories [PDF]

Problemi Ekonomiki, 2023
The purpose of the article is to disclose and deepen the theoretical provisions on the nature and role of the revenue side of local budgets in ensuring the socioeconomic development of territories. The State financial policy should be focused not only on
Kaneva Tetiana V., Karpenko Maksym Yu.
doaj   +1 more source

Assessing the Financial Indicators of Activities of Territorial Communities of Ukraine [PDF]

Problemi Ekonomiki, 2022
The article is aimed at monitoring the main financial indicators of the activities of territorial communities and determining the directions for restoring their financial potential.
Stoiko Oleh Yа., Shubenko Inna A.
doaj   +1 more source

IMPORTANT PROBLEMS IN THE FIELD OF FORMING AND EXECUTION OF LOCAL BUDGETS [PDF]

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
In the article changes are analysed to the order of forming and implementation of local budgets in accordance with the norm of the new Budgetary code; the principles of the formation of the local budgets of Ukraine with the accordance of the present ...
O. Cheberyako, O. Ryabokon
doaj   +1 more source

LOCAL TAXES AND CHARGES IN LOCAL BUDGETS’ INCOME GENERATION [PDF]

Baltic Journal of Economic Studies, 2018
The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation ...
Halyna Rossikhina, Yuliia Svitlychna, Oksana Brusakova   +2 more
doaj   +1 more source

ESTABLISHING LOCAL BUDGET EXPENDITURE - FUNDAMENTAL STAGE OF LOCAL BUDGETING

The USV Annals of Economics and Public Administration, 2021
The establishing, sizing and distribution of local budgets expenditure by authorizing officers, by purpose, i.e. shares, activities, programs, projects, objectives, shall be carried out in accordance with the powers of the local public administration authorities, the priorities set by them, with a view to their operation and in the interests of the ...
openaire   +2 more sources

LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY

Hasanuddin Economics and Business Review, 2022
This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget
MAHDALENA MAHDALENA, ANDRY ANDRY, HALIAH HALIAH   +2 more
openaire   +1 more source

Economic and Statistical Assessment of the Financial Stability of Local Budgets in Ukraine

Статистика України, 2017
The need for setting financial and economic stability of local budgets and an adequate degree of financial decentralization determines new requirements to the local budget administration.
М. V. Dubynа
doaj   +1 more source

Fiscal stability of local budgets in the context of administration of excise tax from retail of tobacco articles

Економіка, управління та адміністрування, 2020
The excise tax from retail of tobacco articles takes an important place among additional tax proceeds of societies. This tax allows to fill up the profitable part of local budgets fast and may be directed to the needs of societies.
N.V. Bakhur
doaj   +1 more source