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Tytuł:
Participatory Budget as a Tool for Local Community Development in Ukraine
Autorzy:
Zapara, Svitlana
Rohovenko, Oleh
Powiązania:
https://bibliotekanauki.pl/articles/451957.pdf
Data publikacji:
2017
Wydawca:
Wyższa Szkoła Gospodarki Euroregionalnej im. Alcide De Gasperi w Józefowie
Tematy:
participatory budget
local self-government
local budget
Opis:
The sustainable development of the local self-government institute in modern democracies, the introduction of the principles of subsidiarity, regionalization and decentralization show a clear need for implementing the systemic reforms aimed at strengthening local initiatives in Ukraine. Therefore, there is a need to increase the role of self-governing structures, to grapple for the ways of adaptating governance at the regional level to the long-standing European traditions of democratic governance, and to address the procedural issues of the power distribution, transfer and delegation, in particular the formation and distribution of local budgets. One of the most effective tools to enhance local communities is a participatory budget, the implementation of which in Ukraine is gaining momentum and needs to be analyzed, and to be supported upon its successful realization. This article focuses on the analysis of the implementation of participatory budget as an instrument of the local community development in Ukraine in the case of the city of Sumy
Źródło:
Journal of Modern Science; 2017, 32, 1; 285-303
1734-2031
Pojawia się w:
Journal of Modern Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Online Openness and Transparency of Local Budgets in Belarus
Autorzy:
Krivorotko, Yuri V.
Sokol, Dmitriy V.
Powiązania:
https://bibliotekanauki.pl/articles/1964889.pdf
Data publikacji:
2021-07-25
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
budget openness
budget transparency
fiscal decentralisation
local budget
open budget
Opis:
World experience shows that public participation in the budget process and openness in the public sector are the necessary conditions for a proper economic strategy of the State. Financial openness contributes to the efficient collection and distribution of public resources. It expands the responsibility of governments, strengthens the trust of citizens and prevents opportunities for corruption. Researchers around the world (Alt, Lassen, Skilling, Bernick, Gandía, Yannacopoulos, Darbyshire, Slukhai and others) and international organisations such as the International Monetary Fund, OECD, the World Bank, the International Budget Partnership (IBP), the Global Initiative for Financial Transparency and the Open Government Partnership have shown growing interest in financial openness issues in recent years. This paper attempts to develop and test a methodology for the operational analysis of online information openness and transparency of the budget process at the local level. The developed methodology used two criteria: (1) the level of transparency of the local budget and (2) an assessment of authority's efforts in ensuring transparency of local budgets. It is based on expert assessments of the informational significance of particular elements of websites of local authorities in issues of local finance and budget. We interpret the resulting assessment of the information content of the site with the local budget and finances data as the online openness and transparency of local budgets Online Local Budget Index of Transparency (OLBIT).
Źródło:
Central European Economic Journal; 2021, 8, 55; 144-162
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Development features and decentralization problem of regional budgets of Kazakhstan
Autorzy:
Urazgaliyeva, Marjan
Bukharbayev, Shynybek
Powiązania:
https://bibliotekanauki.pl/articles/951206.pdf
Data publikacji:
2017
Wydawca:
Wyższa Szkoła Gospodarki Euroregionalnej im. Alcide De Gasperi w Józefowie
Tematy:
local budget
decentralization
intergovernmental fiscal relations transfers
income
Opis:
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. By the results of dependence analysis in regional budgets on transfers possible improvement ways of interbudgetary relations and need of decentralization in local budgets for modern conditions of the market are offered. Research objective: to this day relevance of a multilateral research problems of local budgets, regulations of interbudgetary relations and their decentralization in the world practice and in Kazakhstan many scientists have achieved certain scientific results in this area. Therefore, the research objective consists of continuation of theoretical and practical reconsideration of the developed system in formation, execution and regulation of local budgets, and also questions of Kazakhstan decentralization in modern conditions of the market. Methods: principles of dialectic, systematic and logical approaches, structural and dynamic analysis, comparison, empirical and statistical methods, method of expert evaluations are used in the article. Conclusion: Economic categories “local budgets”, “budgetary decentralization” “interbudgetary relations” any civilized society has the right for existence in the way of organization budjets system and relations between budgets in various territories. From here, social – economic development separates territories depend on condition of high-quality realization of the budgetary decentralization with helpof local budg ets Therefore, in process of formation and performance of local budgets there are difficulties, contradictions, discrepancies is standard – legislative documents which require immediate solution for existing problems.
Źródło:
Journal of Modern Science; 2017, 35, 4; 133-145
1734-2031
Pojawia się w:
Journal of Modern Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
System of Financing of Agricultural Secondary Schools
System finansowania średniego szkolnictwa rolniczego
Autorzy:
Szczepańska, Danuta
Wrześniewski, Wincenty
Powiązania:
https://bibliotekanauki.pl/articles/2033492.pdf
Data publikacji:
2006-12-31
Wydawca:
Uniwersytet Przyrodniczy w Poznaniu. Wydawnictwo Uczelniane
Tematy:
Agricultural education
Secondary education
Financing of education
Local budget
Opis:
The paper presents system of financing of agricultural secondary schools before and during the education reform in the years 1999-2006.
Rozwój świata przebiega w rytm fal przemian gospodarczych. Obecnie jesteśmy świadkami początku trzeciej rewolucji, czyli rozwoju gospodarki opartej na wiedzy (GOW), która charakteryzuje się wykorzystywaniem wiedzy, informacji oraz komunikacji. Poprzedziły ją dwie wcześniejsze fale przemian: rewolucje agrarna i przemysłowa. W obliczu zachodzących przemian demograficznych, ekonomicznych, politycznych i kulturowych konieczne jest, aby państwo dbało o jak najlepsze wykształcenie swoich obywateli. W związku z tym pieniądze inwestowane w system oświaty powinny nie tylko pokrywać koszty kształcenia, lecz także być odpowiednio rozdzielone, aby zapewniały każdej jednostce prawidłowy i swobodny rozwój. W epoce GOW na konkurencyjną walkę w świecie będą miały wpływ tylko te państwa, których obywatele będą prężnie działającymi naukowcami, specjalistami, przedsiębiorcami itd. Można to osiągnąć, zapewniając dostęp do wiedzy całemu społeczeństwu, co w konsekwencji umożliwi poszczególnym jednostkom rozwój osobowy przez całe życie. Celem prezentowanej pracy jest przedstawienie aktualnie obowiązującego systemu finansowania średniego szkolnictwa rolniczego oraz wskazanie alternatywnych źródeł finansowania tego szkolnictwa.
Źródło:
Journal of Agribusiness and Rural Development; 2006, 5, 377; 215-229
1899-5241
Pojawia się w:
Journal of Agribusiness and Rural Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ukraines State Regulation of the Economic Development of Territories in the Context of Budgetary Decentralisation
Autorzy:
Osaulenko, Oleksandr H.
Bondaruk, Taisiia
Momotiuk, Liudmyla
Powiązania:
https://bibliotekanauki.pl/articles/1058925.pdf
Data publikacji:
2020-09-04
Wydawca:
Główny Urząd Statystyczny
Tematy:
state regulation
budgetary decentralization
local self-government
local budget
economic development of territories
Opis:
The paper presents the theoretical and methodological foundations of Ukraine's state legislation regulating the economic development of territories, in the context of budget decentralization. The study also describes the transformation of the public administration system necessitated by the above-mentioned phenomenon. The authors discuss the basic methods by which the state can regulate the activity of local self-government bodies: the legislative regulation, where the intervention of public authorities is minimized, and the administrative regulation, which provides rules and instructions which determine the relations between central and local authorities. The authors conduct and describe a methodologically consistent, systematic analysis of state regulations which support the local self-governments' activity. The paper also discusses the recent economic changes in Ukraine which demonstrate that the reform of the local self-government system and the decentralization of authority entail both prospects and problems for the country's development. As might be expected, the authors focus particularly on those problems that have not been solved yet. Additionally, statistical estimations of the phenomena relating to the process of producing state legislation regulating the economic development of territories in the context of budgetary decentralization have been provided. The authors conclude that a successful territorial development strategy requires a joint transformation of the way of the society's thinking and the modernisation of both the Ukrainian business and the state.
Źródło:
Statistics in Transition new series; 2020, 21, 3; 129-148
1234-7655
Pojawia się w:
Statistics in Transition new series
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fiscal decentralization and issues of municipal bonds : the case of Romania
Decentralizacja podatkowa i kwestie obligacji komunalnych na przykładzie Rumunii
Autorzy:
Danuletiu, D. C.
Powiązania:
https://bibliotekanauki.pl/articles/405925.pdf
Data publikacji:
2010
Wydawca:
Politechnika Częstochowska
Tematy:
budżet lokalny
obligacja komunalna
decentralizacja podatkowa
local budget
municipal bond
fiscal decentralization
Opis:
Local governments can make an important contribution to public well-being through the execution of local government policies and the delivery of public services that are important to the local citizens. For this reason, through the local budgets are financed the public goods that are selected to be more important. But if the own revenues of the local budgets are low, the local authorities are dependent on the central ones, fact that affect the allocation of resources by the destinations. Because of the unlimited needs, the local governments search for alternative sources of financing, like bank loans, loans from the capital market, leasing, using some collaboration formulas with the private sector, like public-private partnerships and other financing forms. In a analysis on Romanian case, we shows that a greater level of decentralization give to local governments greater possibilities to cover local needs by attracting new resources, also from alternative ways. (JEL: E62, H61, G21, H72).
Samorządy terytorialne mogą znacznie przyczynić się dla dobra publicznego poprzez realizację polityki samorządowej i służbę publiczną, istotną dla lokalnych mieszkańców. Z tego powodu, najistotniejsze dobra publiczne są finansowane ze środków budżetu lokalnego. Niestety, jeżeli lokalne wpływy budżetowe są niskie, władze lokalne są zależne od centralnych, które przyznają środki pod względem ich przeznaczenia. Przez wzgląd na ogromne potrzeby, samorządy terytorialne poszukują alternatywnych źródeł finansowania, jak pożyczki bankowe, pożyczki z rynku kapitałowego, leasing, współpraca z sektorem prywatnym, np. partnerstwo publiczno-prywatne i inne formy. Na przykładzie Rumunii w artykule przedstawiono, że większy stopień decentralizacji daje samorządom lokalnym większe możliwości pokrycia lokalnych potrzeb poprzez pozyskanie nowych źródeł finansowania, także sposobami alternatywnymi.
Źródło:
Polish Journal of Management Studies; 2010, 1; 72-80
2081-7452
Pojawia się w:
Polish Journal of Management Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Legal Support of Financial Independence of Territorial Communities in Ukraine
Autorzy:
Mamonova, Valentyna
Meush, Natalia
Powiązania:
https://bibliotekanauki.pl/articles/1933781.pdf
Data publikacji:
2021-12-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
decentralization
local self-government
financial independence
local budget
state policy
tax administration
opinion poll
Opis:
The article provides a scientific analysis of the financial independence of territorial communities, which is aimed at strengthening the implementation of decentralization measures in Ukraine. Indicated that problems of financial support of the local government powers are the focus of Ukrainian scientists, experts in local budget management and finance. Independence in the aspect of local self-government should be considered within the norms established by the Constitution of Ukraine, the European Charter of Local Self-Government, and other legislative acts. Performed theoretical and applied identification of the “financial independence of the territorial community”. Analyzed the key provisions of the Ukrainian legislation on financial support of territorial communities, which were transformed in the process of decentralization during 2014–2020. Highlighted the state policy components of ensuring the financial independence of territorial communities, based on the principles of the European Charter of Local Self-Government. Measures of state policy to ensure the financial independence of territorial communities can be systematized into two groups: 1) direct participation of the state in the formation of financial resources of communities and territories; 2) indirect participation of the state in the formation of financial resources of communities and territories and their disposal. Noted that consolidation of revenue sources in local budgets of Ukraine is characterized by instability. Summarized the results of the sociological study of the financial support of territorial communities in terms of their financial independence. Emphasized the lack of legal opportunity for local governments to independently keep records of personal income tax and other national taxes in terms of their payers. Proposed the measures to improve the administration of taxes, which are a source of revenue to local budgets: organization of a digital information network on the payment of taxes and other mandatory payments by individuals and ensuring access to it by local government officials; establishing interaction of territorial bodies of the State Tax Service of Ukraine with local self- -government bodies on issues of control over the correctness and timeliness of tax payments and other obligatory payments by individuals and legal entities, etc.
Źródło:
Reality of Politics; 2021, 18; 131-146
2082-3959
Pojawia się w:
Reality of Politics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The budget as a tool for implementing local government tasks - an analysis of the budget of the city of Częstochowa
Autorzy:
Czuma-Imiołczyk, Lidia
Powiązania:
https://bibliotekanauki.pl/articles/1030529.pdf
Data publikacji:
2020
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Local government budget
budget expenditures
budget of the municipal commune
budget revenues
local government unit
Opis:
The following study covers the topic of the budget of local government units, which is a tool for the implementation of local government tasks. The essence of the concept of budget was explained and its impact on shaping income and expenditure in local government units was described. In the empirical part of the study, the budget of the city of Częstochowa in 2014-2019 was analyzed, and the amount of individual revenues and expenses was indicated.
Źródło:
World Scientific News; 2020, 144; 169-182
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial economy of communes with a large forest area – example of rural communes of the Podlaskie Voivodeship
Gospodarka finansowa gmin o dużej powierzchni lasów – przykład gmin wiejskich województwa podlaskiego
Autorzy:
Kołoszko-Chomentowska, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/2069801.pdf
Data publikacji:
2022
Wydawca:
Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
Tematy:
budget indicator
forest tax
local budget
rural commune
wskaźnik budżetowy
podatek leśny
budżet lokalny
gmina wiejska
Opis:
The financial situation of rural municipalities in the Podlaskie voivodeship, which has large forest areas, was discussed. The problem that was undertaken was addressed based on mass statistical data from the Central Statistical Office (GUS), and analysis covers the years 2016-2019. The financial economy was assessed based on budget, per capita and debt liability indicators. Correlation analysis was conducted to determine relationships between indicators. Both incomes and expenses per capita are lower than the average for Polish rural communes. Significant differences in the values of other indicators are present between groups, which arises from, among other things, the policy conducted by local authorities—income from forestry tax supplements other income from natural per-sons’ property taxation. The share of income from forestry tax is similar to the percentage of income from agricultural tax and even higher in certain municipalities.
W artykule omówiono sytuację finansową gmin wiejskich województwa podlaskiego o dużym udziale powierzchni lasów. Podjęty problem opracowano na podstawie danych statystyki masowej GUS, analiza obejmuje lata 2016-2019. Ocenę gospodarki finansowej przeprowadzono na podstawie wskaźników: budżetowych, na mieszkańca i wskaźników dla zobowiązań dłużnych. Dla określenia zależności między wskaźnikami przeprowadzono rachunek korelacji. Zarówno dochody jak i wydatki w odniesieniu do mieszkańca są mniejsze niż średnio w gminach wiejskich w kraju. Duże są też różnice w wartości innych wskaźników, co wynika m.in. z polityki prowadzonej przez władze lokalne. Dochody z tytułu podatku leśnego stanowią uzupełnienie innych dochodów z tytułu opodatkowania nieruchomości osób fizycznych. W przypadku wielu gmin udział dochodów z tytułu podatku leśnego jest zbliżony do udziału dochodów z podatku rolnego, a w niektórych gminach nawet wyższy
Źródło:
Ekonomia i Środowisko; 2022, 1; 53--64
0867-8898
Pojawia się w:
Ekonomia i Środowisko
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
FINANCIAL DECENTRALIZATION AND ITS IMPACT ON LOCAL BUDGET INCOME FORMATION: INTERNATIONAL EXPERIENCE
DECENTRALIZACJA FINANSOWA I JEJ WPŁYW NA FORMACJĘ DOKONANIA BUDŻETU LOKALNEGO: DOŚWIADCZENIE MIĘDZYNARODOWE
Autorzy:
Tsymbaliuk, Iryna
Powiązania:
https://bibliotekanauki.pl/articles/576657.pdf
Data publikacji:
2018-12
Wydawca:
Międzynarodowy Instytut Innowacji Nauka – Edukacja – Rozwój w Warszawie
Tematy:
decentralization
financial decentralization
foreign experience
local taxes
local budget
decentralizacja
decentralizacja finansów
doświadczenia zagraniczne
podatki lokalne
dochody budżetu lokalnego
Opis:
The public governance decentralization requires the redistribution of financial resources for the powers implementation delegated to local authorities. The purpose of the article is to determine the essence of financial decentralization and the peculiarities of its imple-mentation in Ukraine and some other countries. The article reveals the essence of financial decentralization and related concepts defining the financial autonomy of local authorities. The features of the revenue part of local budgets formation in different countries of the world in the conditions of financial decentralization are revealed. A comparison of the main elements of the intergovernmental tax distribution in some unitary countries of Europe has been made. The dynamics of tax revenues to budgets of different levels in Ukraine is determined. The distribution of tax revenues between budgets of different levels is presented in the context of financial decentralization in Ukraine. The obtained results of the analysis made it possible to determine that for a successful decentralization reform, local authorities should be given sufficient financial resources to fulfill their responsibilities for solving local problems and ensuring regional development.
Decentralizacja zarządzania publicznego wymaga redystrybucji środków finansowych na realizację uprawnień przekazanych władzom lokalnym. Celem artykułu jest określenie istoty decentralizacji finansowej i specyfiki jej wdrażania na Ukrainie iw kilku innych krajach. Artykuł ujawnia istotę decentralizacji finansowej i związanych z nią pojęć określających finansową autonomię władz lokalnych. Przedstawiono cechy dochodowej części tworzenia budżetów lokalnych w różnych krajach świata w warunkach decentralizacji finansowej. Dokonano porównania głównych elementów międzyrządowego podziału podatków w niektórych krajach unitarnych w Europie. Określa się dynamikę dochodów podatkowych do budżetów różnych poziomów na Ukrainie. Podział wpływów podatkowych między budżetami różnych szczebli przedstawiono w kontekście decentralizacji finansowej na Ukrainie. Uzyskane wyniki analizy pozwoliły ustalić, że dla pomyślnej reformy decentralizacji władze lokalne powinny otrzymać wystarczające środki finansowe, aby wypełnić swoje obowiązki w zakresie rozwiązywania lokalnych problemów i zapewnienia rozwoju regionalnego.
Źródło:
International Journal of New Economics and Social Sciences; 2018, 8(2); 161-172
2450-2146
2451-1064
Pojawia się w:
International Journal of New Economics and Social Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analysis of the implementation of the budgets of local government units
Autorzy:
Czuma-Imiołczyk, Lidia
Powiązania:
https://bibliotekanauki.pl/articles/1030636.pdf
Data publikacji:
2020
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Central budget
analysis of budget implementation
budget of local government units
Opis:
The subject of the following study is the budget of local government units. The first part of the study defines the budget with particular emphasis on the local government budget. The empirical part of the study analyzes the budgets of local government units.
Źródło:
World Scientific News; 2020, 144; 372-383
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The use municipal bonds in financing regional economic development in Poland
Wykorzystanie obligacji komunalnych w finansowaniu regionalnego rozwoju gospodarczego w Polsce
Autorzy:
Kozak, S.
Powiązania:
https://bibliotekanauki.pl/articles/2051449.pdf
Data publikacji:
2019
Wydawca:
Akademia Bialska Nauk Stosowanych im. Jana Pawła II w Białej Podlaskiej
Tematy:
local government budget
municipal bond
financing
regional development
economic development
regional economic system
Polska
economic system
Opis:
Subject and purpose of work: The article presents an analysis of the use of municipal bonds in financing the development activities of local governments in Poland. Materials and methods: The study uses data from the Ministry of Finance, the European Central Bank, the Central Statistical Office and the CATALYST platform. Results: The results of the research show that the level of using bonds by local governments in Poland is lower than the EU average. Poland's accession to the EU and the inflow of structural funds significantly increased local governments’ interest in the implementation of bonds to fund investments, especially in 2008-2010. Conclusions: A significant part of funds from the issues of municipal bonds was allocated to regional development projects, mainly infrastructure. In 2008-2012 the value of newly issued municipal bonds increased, however, after that the number and value of new issues significantly decreased.
Źródło:
Economic and Regional Studies; 2019, 12, 3; 254-264
2083-3725
2451-182X
Pojawia się w:
Economic and Regional Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Local Resources in Albania as Instruments to Increase the Autonomy of the Local Institutions
Autorzy:
Mucollari, Oriona
Powiązania:
https://bibliotekanauki.pl/articles/1035849.pdf
Data publikacji:
2012
Wydawca:
Academicus. International Scientific Journal publishing house
Tematy:
resources
transfers
budget
revenue
local
Opis:
The current Albanian Constitution (1998) defines communes and municipalities (local governments) as the basic units of local governments. Local governments are legal entities and perform all the duties of self-government, with the exception of those that the law gives to other units. There are a total of 373 local governments units, consisting of 65 municipalities and 308 communes. While municipalities govern urban areas and the communes rural areas, there is no substantive legal distinction between them. The fiscal decentralization reform in Albania has addressed the issue of adequate local recourses proportional to the competences. The decentralization of functions were supported with an increase of financing opportunities either through the increase of transfers from the state budget or by adopting the new system of local taxes and fees, the latter one by providing total discretion to the local government in setting local tariff policies to cover the cost of their services. Unfunded mandates can represent a risk if not addressed in an appropriate manner. In this article we are going to discuss about the local resources as instruments to increase the autonomy of the local governments versus the resources from the central government. The balance between the resources from the central government and the local own revenue should be, as much as possible equal.
Źródło:
Academicus International Scientific Journal; 2012, 05; 70-78
2079-3715
2309-1088
Pojawia się w:
Academicus International Scientific Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Participatory Budget – An Effective Tool for Social Participation and Building Local Identity. A Case Study of the City of Lodz
Autorzy:
Ślebocka, Magdalena
Kilanowski, Artur
Powiązania:
https://bibliotekanauki.pl/articles/2033964.pdf
Data publikacji:
2021-12-09
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
participatory budget
social participation
local development
local government
Opis:
The aim of the article: The main aim of the article is to present the essence and significance the institution of civic budget as a tool not only allowing citizens to actively participate in the process of deciding about the directions of spending public funds, but also a tool to determine the directions of social expectations, the essence and importance of social participation. Hypothesis: The hypothesis accepted in the study stipulates that the growing popularity of the civic budget makes it an effective tool for social participation. Methodology: The study was based on a literature review, legal acts, information on the functioning of the civic budget in Lodz as well as a questionnaire conducted among the city residents. Results of the research: The civic budget in Lodz has been functioning for eight years, and during this time it has been constantly contributing to the idea of citizen involvement in the decision-making process. Although the budget procedure itself is undergoing numerous corrections and transformations, as the ongoing political, social and macroeconomic changes must be taken into account, it is still a basic tool enabling active participation and involvement of citizens. The matters it concerns are important to the community, and the civic budget offers an opportunity to express their opinions on key issues. The conducted survey indicates that Lodz is a positive example of using the participatory budget mechanism in the city management process. The sustained high (on a Polish scale) turnout confirms the inhabitants’ interest and willingness to change the public space, thus positively influencing the building of a sense of local community.
Źródło:
Finanse i Prawo Finansowe; 2021, 4, 32; 129-151
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Issues of forming the revenue side of local budgets in Kazakhstan and abroad
Autorzy:
Nurmaganbetova, Manet
Powiązania:
https://bibliotekanauki.pl/articles/452187.pdf
Data publikacji:
2019
Wydawca:
Wyższa Szkoła Gospodarki Euroregionalnej im. Alcide De Gasperi w Józefowie
Tematy:
taxation
local taxes
tax revenues
budget
budget revenues and transfers
Opis:
The article is devoted to such important indicators and tax policy as local taxes. The article also reviews the role of local budgets in formulating the overall budget of the republican budget, formulating international fiscal budget. The article also reviews the role of local budgets in formulating the overall budget of the republican budget. In the article, the analysis of the model of interbudgetary relations with the Chinese model, the American model, the German model. The comparative table compares the unitary and federation form of the board. The data of Aktyubinsk region’s budget and receipt of the transport tax in the Republic of Kazakhstan were used. The materials are based on current economic development data, current legislation, and also the Address of the President of the Republic of Kazakhstan and other regulatory legal acts. Purpose of the study: is to determine the role and importance of local taxes, fees in the formation of the revenue side of local budgets in Kazakhstan and abroad, to consider one of the main tasks of the state revenue authorities to implement the revenue side of the budget, to conduct a comparative analysis of the formation of local budgets in Kazakhstan and abroad Research methods: The methods of scientific research were used in the article: analysis, synthesis, generalization, system analysis, comparative analysis, observation. The following activities were carried out during the research: determination of the role and importance of local taxes, levies in the formation of the revenue side of local budgets in Kazakhstan and abroad, the study of one of the main tasks of the state revenue authorities in the execution of the revenue side of the budget, and the comparative analysis of the formation of local budgets in Kazakhstan and abroad. Results: The results of the survey show that local budgets in Kazakhstan are mainly provided by tax revenues, namely, through local taxes and fees.
Źródło:
Journal of Modern Science; 2019, 40, 1; 197-211
1734-2031
Pojawia się w:
Journal of Modern Science
Dostawca treści:
Biblioteka Nauki
Artykuł

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