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Prioritisation of an IT budget within a local authority [PDF]

Journal of the Operational Research Society, 2002
Summary: This paper describes the prioritisation of an IT budget within a department of a local authority. The decision problem is cast as a simple multiattribute evaluation but from two perspectives. First, as an exercise in group decision making. Here the emphasis is on a shared process wherein the object is to obtain consensus.
openaire   +3 more sources

The current state and prospects of evaluating effectiveness of local budgets

Путеводитель предпринимателя, 2020
The article provides an overview of legal acts and other documents regulating the process of assessing the effectiveness of local budget management, comparison, noted the impossibility of comparing them, the lack of standardization and the complexity in ...
E. S. Nikulshina
doaj  

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,
Olha KYRYLENKO, Oleh VATSLAVSKYI
openaire   +2 more sources

The Effects of Budget Transparency on the Budget Balances and Expenditures of Croatian Local Governments

South East European Journal of Economics and Business, 2022
Abstract The purpose of this paper is to find out whether budget transparency (BT) allows for better control over public finances, especially in pre-election periods. Thus we investigate the impact of BT, i.e., the digital availability of five key budget documents, on the budget balances and expenditures of all 556 Croatian local ...
Mihaela Bronić, Branko Stanić, Simona Prijaković   +2 more
openaire   +1 more source

Some Differences in the Budgetary Situation of the Local Authorities from Romania’s “Centru” Region of Development [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
The important role of local authorities in regional and local development raise the necessity of local financial autonomy, necessary for local governments to develop services needed in their area of competence and to cooperate to other local communities ...
Dănuleţiu Dan-Constantin, Dănuleţiu Adina-Elena   +1 more
doaj  

Development features and decentralization problem of regional budgets of Kazakhstan

Journal of Modern Science, 2018
Questions of working model functioning of financial alignment in Kazakhstan regions are considered in the article. Problems of formation and strengthening of own profitable sources in local budgets at the expense of tax and non-tax receipt are designated.
Marjan Urazgaliyeva, Shynybek Bukharbayev   +1 more
doaj   +1 more source

Financial Decentralization and Fiscal Imbalance of Local Budgets in Ukraine

Наукові записки НаУКМА: Економічні науки, 2020
The purpose of the article is to identify the correspondence between the revenue and expenditure parts of local budgets, which are responsible for the significant part of state expenditure financing due to financial decentralization reform.
Tetiana Bui, Oleksandra Kovalchuk
doaj   +1 more source

PECULIARITIES OF FORMING TOTAL REVENUES OF UNITED TERRITORIAL COMMUNITIES IN UKRAINE UNDER CURRENT CONDITIONS OF TRANSFORMING THE SYSTEM OF PUBLIC FINANCES

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
It is determined that in order to strengthen the financial capacity of local budgets in general and budgets of the united territorial communities in particular, it is necessary to increase their resource base, in particular, to fulfill their own ...
V. Melnyk, N. Kriuchkova, R. Shchur
doaj   +1 more source

LOCAL BUDGETS AND INTER-BUDGET RELATIONS: THE EXPERIENCE OF EUROPEAN COUNTRIES AND PROBLEMS OF UKRAINE

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015
The article is devoted to the study of mechanisms to organize relations inside the budget system of Ukraine and Europe effectively, namely through developing theoptimal balance between the central government budget and the budgets of local governments ...
O. Iafinovych
doaj   +1 more source

FISCAL DECENTRALIZATION: GERMAN EXPERIENCE AND UKRAINIAN REALITIES

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015
The article analyzes the differences in the formation of revenues and expenditures of local budgets in Ukraine and Germany. The analysis of the composition of income and expenditure of budgets of different levels in Ukraine and Germany is provided.
L. Demydenko, Ju. Nakonechna
doaj   +1 more source