Budget Expenditures Research Articles

Бюджетна складова фінансової безпеки регіону та її оцінювання в умовах війни

The aim of the article is to disclose theoretical and applied approaches to assessing the budgetary component of the financial security of the region. It is proposed to consider the financial security of the region as a state that reflects the financial capacity of the territory to ensure the potential for development by balancing financial resources, taking into account existential risks, threats and dangers. An approach to assessing the budgetary security of the region has been developed on the example of the Lviv region. It is noted that the revenue part was formed at the expense of tax, non-tax revenues, income from capital transactions and official transfers, which consisted of subsidies and subventions. In the structure of tax revenues, the largest share was occupied by taxes on income, profit, rent and payment for the use of water, subsoil, and other natural resources. Non-tax revenues were formed at the expense of own revenues of budgetary institutions and income from property, administration of fees and payments, income from non-commercial economic activities. Transfers in the form of subsidies and subventions came from public administration bodies to the local budget, among which subventions prevailed in targeted areas of use, aimed at supporting the needs of the State functioning under martial law, health care institutions and measures, educational needs, road repairs, etc. It is proved that the independence of budgets is possible only if there are sufficient own revenue sources. From the standpoint of observing the financial security of the region and taking into account international experience, an approach is recommended, according to which the share of own revenues in the budgets of self-government bodies should be at least 40%. It is substantiated that for 2018–2022 most of the expenditures of the regional budget of the Lviv region were directed to the socio-cultural sphere (education, health care, social protection and social security). Further research will be aimed at developing a comprehensive methodology for assessing the financial security of a region in the context of certain components and calculating an integral indicator of its level.

ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ ТРАНСПОРТНО-ЛОГІСТИЧНИХ СИСТЕМ УКРАЇНИ

The article examines the essence of transport and logistics systems (TLS) of Ukraine. The factors that determine the development vector of Ukraine's TLS in modern conditions of global instability have been identified. Attention is focused on the need to restore and develop the facilities of Ukraine's TLS, even in the conditions of an active phase of military operations, which is due to the strategic importance of TLS for the uninterrupted supply of goods and defense capabilities of the state, the provision of export-import operations and the development of many sectors of the economy. The main challenges and problems that prevent the effective development of the transport and logistics system of Ukraine have been identified and characterized, namely: the destruction of TLS facilities as a result of active hostilities, the low capacity of the transport and logistics system in the border regions of the European Union with Ukraine, the blockade of sea ports, low efficiency in the development of capital investments, lack of financing, insufficient efficiency of management of TLS facilities and imperfection of legal regulation. The reasons for the low capacity of the transport and logistics system in the border regions of the European Union with Ukraine are indicated – strikes by Polish farmers, incompatibility of tracks, low productivity of distribution centers and insufficient technological capacities. Statistical data on the volume of transported goods for the last two years were analyzed and a positive trend was determined regarding the return of transportation to pre-war volumes. A significant reduction in the amount of funding from the State Budget of directions critical for the development of the transport and logistics system of Ukraine is substantiated by comparing the distribution of expenditures of the State Budget of Ukraine for 2023 and 2024. Prospective directions for the development of TLS are highlighted – modernization of transport and logistics infrastructure taking into account international and European Union standards, attraction of private investments in financing TLS facilities through their privatization, increase in the capacity of export-import transportation at checkpoints with EU countries, development of river transportation through Danube, development of dry ports, which will increase cargo turnover and reduce the burden on sea ports, adaptation of vehicles and infrastructure to the needs of people with disabilities and groups of the population with reduced mobility, etc.

Research the state of local budgets execution of Ukraine during wartime

The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the dominant place is occupied by local budget revenues. It was found that there were changes in the budget legislation in the conditions of martial law, which relate to the methods and ways of managing public finances, including local budgets through the simplification of the budget process procedure at the local level and the expansion of both the government and local authority’s powers in terms of management and use of budget funds. The dynamics and structure of local budget's revenues of Ukraine, as well as the implementation percentage of revenue's planned indicators of local budgets for the period 2020– 2022 and for January-August 2023 have been analyzed. The dynamics of local budget’s expenditures of Ukraine and the implementation percentage of expenditures planned indicators for 2020–2022 and for January-August 2023 have been studied. A comparison has been made of the total revenue and total expenditure of local budgets of Ukraine in 2020–2022, as well as for January-August 2023. The state of local budgets execution of Ukraine by general and special funds, as well as in general in 2021–2022 and for January-August 2023 has been studied. It was found out that, despite the war, the local budgets of Ukraine had an excess of revenues over expenditures, i.e., a budget surplus. Budget surplus was observed due to the influence of a number of factors, among which the growth of income from personal income tax and import VAT is significant. Problematic points in the execution of revenues and expenditures of local budgets of Ukraine during the wartime period have been indicated, including the occurrence of imbalances in local budgets and the need for further improvement of the national budget policy.

Income and expenditure of the local budget in terms of decentralization

Income and expenditure of the local budget in terms of decentralization

ТЕОРЕТИЧНІ ТА ПРАКТИЧНІ АСПЕКТИ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ РЕГІОНАЛЬНОГО РОЗВИТКУ

The article is devoted to the study of theoretical and practical aspects of financial support for regional development in Ukraine. The importance of financial support for the development of the region is emphasized. It is noted that the formation of an effective system of financial support for regions plays a key role in creating the prerequisites for their socio-economic development, improving the level of satisfaction of citizens' interests, providing high-quality public services to the population, and coordinating the interests of the state and territorial communities. A model of financial support for regional development has been developed, which reflects the results of solving the tasks of the region's development at different levels (national, regional, local). The dynamics of revenues of the general fund of the State and local budgets of Ukraine (without transfers) in 2018-2023 were analyzed. The structure of local budget revenues by types of revenues was studied. It was established that tax revenues and official transfers took the main share in it, while non-tax revenues accounted for less than 6%. It was established that thanks to the rapid adaptation of enterprises, as well as state and local self-government bodies to the requirements of martial law, in 2023, the increase in revenues of the general fund of local budgets was ensured compared to 2022. It was noted that there was an excess of revenues to local budgets in Ukraine over their expenditures in 2023. The main directions of expenditures of local budgets and the State Budget of Ukraine have been analyzed. The need to optimize financial support for the development of the regions, to improve the management of their functioning in general, and to find optimal ways of attracting investment resources to the regions was emphasized. It was noted that this will be facilitated by the formation of a favorable investment climate in Ukraine and its regions; overcoming corruption phenomena; implementation of constant monitoring of the influence of factors that activate or restrain the process of financial support; formation of an effective legislative and regulatory framework that will allow improving the actual filling of local budgets; use of modern financial instruments, etc.

Social contract as a tool for overcoming poverty of the working-age population: assessment of budget efficiency and directions of modernization

One of the promising instruments of social support for the population in the Russian Federation is a social contract, the feature of which is the conditional nature of social payments, requiring poor citizens to take active actions to improve their living situation (job search, vocational training, doing business). This study analyzes the Russian and foreign experience in organizing social contract instruments (the TANF program in the USA and the RSA program in France). The subject of the author's research is the effectiveness of budget expenditures of the budgetary system of the Russian Federation for the financial provision of the social contract mechanism in the context of the allocated areas of assistance. Special attention is paid to the legal support of the functioning of the social contract in terms of methods for evaluating its effectiveness and the distribution of appropriate subsidies from the federal budget. Based on the criterion proposed by the author of the relative amount of budget expenditures per citizen who has overcome the poverty threshold, an assessment of the budgetary effectiveness of various areas of assistance under the social contract is carried out. The conclusion is made about the difference in the evaluation results when using official indicators and the author's approach. Thus, official data indicate the success of the results of the social contract program, comparable with foreign analogues. The author's assessment of budgetary efficiency showed the irrational use of budgetary funds: 60% of financial resources in 2021-2022 were directed to the least effective area of assistance. Additionally, the problems in the mechanism of federal co-financing of expenditures of regional budgets for the use of the instrument are identified. The author identifies the methodological shortcomings of the current methodology for evaluating its effectiveness. Based on the identified problems, changes are proposed in the regulatory framework governing the financial mechanism for providing assistance on the basis of a social contract. These results are of high practical significance for the activities of the Ministry of Labor of the Russian Federation and the Ministry of Finance of the Russian Federation, as well as regional executive authorities responsible for the implementation of the social contract.

Бюджетная политика развитых стран: игра по правилам?

The article examines the reasons for the adoption of fiscal rules in advanced economies, their main types, evolution and results of application. In the practice of fiscal policy over the past decades, there has been a steady trend towards budget deficits. There are two main reasons that explain this widespread deficit bias phenomenon: the tendency to push out the financial discipline burden to future governments or even to future generations and the interplay of political processes and interest group activities (common pool effect). Chronic budget deficits and growing public debts have prompted many countries to adopt certain national and supranational (in the EU) fiscal rules – long-lasting constraints on fiscal policy through numerical limits on main budgetary aggregates: budget balance, debt, expenditure or revenue. Fiscal rules can promote financial discipline and reduce the deficit bias in several ways. This influence on fiscal behavior arises from their capacity to “tie the hands” of policymakers and to be a useful signaling tool, helping to reduce the asymmetry of information between policymakers and voters. But the compliance track record with fiscal rules is relatively poor. They have failed to provide sufficient fiscal discipline: the deficit bias persists and the debt-to-GDP ratio in most advanced economies continues to grow. The adopted budget rules are periodically suspended, they are subject to revision, sometimes formally implemented by applying the creative accounting, policymakers use them as a tool of political bargaining. Ultimately, fiscal discipline does not depend on the existence of rules, but on the willingness of politicians to comply with this discipline.

THE ROLE OF IVAN FRANKO IN THE FORMATION OF THE PARADIGM OF THE UKRAINIAN FINANCIAL SYSTEM

Introduction. The article is devoted to the theoretical and conceptual ideas of I. Franko. A scientific study of the main paradigms in the works and publications of the famous Ukrainian scientist is carried out, namely in the field of functioning of the financial environment of society, information is provided from the standpoint of understanding the evolutionary nature of the formation of approaches to the interpretation of the historical development of financial science. In order to obtain proper scientific results in the study of Franko's scientific work, the main scientific methods were used, namely empirical ones – to reassess the macro-financial analysis of the budgetary sphere of Galicia of the XIX–XX centuries; theoretical – for the projection of the scientist's ideas on the modern theoretical and applied realities of the functioning of society; synthesis – to identify relevant concepts for improving the country's financial system; abstraction – to identify the key directions and warnings of the great Ukrainian thinker regarding the financial and political development of society; generalization – for the formation of timely authoritative proposals of I. Franko, which strengthen the financial paradigms of modern financial scientists working on research of the financial environment of society, and the formation of key proposals for improving its institutions in conditions of uncertainty. The purpose of the article is to generalize the scientific heritage of I. Franko in order to reassess the main paradigms of the functioning of the modern financial system of Ukraine. Results. The main ideas and debatable issues related to the functioning of the country's financial system on the territory of Galicia during the period of the Austro-Hungarian Empire, especially the budgetary sphere, the business environment and the financial capacity of individuals, are allocated. Ivan Franko's approach to the study of financial relations and detailing of financial analysis at all levels of the economic system has been updated, which allows us to assert a significant contribution of the scientist to the development of macro-financial analysis. The main problems identified by the scientist in his research are considered and his own scientific vision for the prospects and proper adaptation of scientific proposals is formed. Conclusions. Based on the carried out research, the need to strengthen the role of higher education institutions, the mechanism for balancing budget revenues and expenditures and the financial and legal policy of social direction to strengthen the sovereignty of Ukraine and the development of its financial system is proposed and substantiated.

РАЗВИТИЕ ГРАЖДАНСКОЙ СЛУЖБЫ РОССИЙСКОЙ ФЕДЕРАЦИИ: ЭКСПЕРТНЫЕ ИДЕИ И ПРАВОВЫЕ РЕАЛИИ

The purpose of the article is to summarize the positions of modern domestic scientists on key problems in the development of the civil service, to assess how these problems have been solved in recent years at the regulatory level, and to develop recommendations for further directions of development. An institutional approach, methods of bibliometric analysis of scientific publications and subject-thematic classification by key (thesaurus) words were used. The method of comparative legal analysis was used to assess the degree of fulfillment of the tasks set in the “Main Directions for the Development of the State Civil Service of the Russian Federation” and plans for their implementation in 2016–2018 and 2019–2021. Some proposals for the development of the civil service institution of the Russian Federation are formulated using methods of legal modeling and thought experiments. Some proposals are developed related, in particular, to highlighting the status of an official as a qualifying feature when adjusting the legislation on the civil service, as well as to extending the status of public officials to all types of public sector organizations. The potential of digital transformation is proposed to be used to fix the connection between the volume and quality of implementation of government functions (powers), on the one hand, and the number of civil service positions and budgetary expenditures for their financing, on the other.

Effects of parliamentary amendments on municipal financing of primary health care in the Brazilian Unified National Health System

This study aims to analyze the effects of the expansion of the federal transfer of parliamentary amendments for municipal financing of primary health care (PHC) in the Brazilian Unified National Health System (SUS), from 2015 to 2020. A longitudinal study was conducted using secondary data on transfers of parliamentary amendments from the Brazilian Ministry of Health and expenditure of municipalities' own resources on public health actions and services and PHC. The effect of the transfer of parliamentary amendments on municipal financing was verified in a stratified way by population size of the municipalities, using generalized estimating equation models. The transfer of parliamentary amendments for PHC showed a large discrepancy in per capita values among municipalities of different population sizes. No correlation with municipal spending on public health actions and services was observed in municipalities with more than 10,000 inhabitants, and the association with spending on PHC (p < 0.050) was inverse in all municipalities. Therefore, the increase in the transfer of parliamentary amendments by the Brazilian Ministry of Health favored a reduction in the allocation of municipal revenues to PHC, which may have been directed to other spending purposes in the SUS. These changes seem to represent priorities established for municipal budget expenditure, which have repercussions on local conditions for guaranteeing stable funding for PHC in Brazil.

EXPENDITURES OF LOCAL BUDGETS IN THE CONTEXT OF ENSURING THE FINANCIAL STABILITY OF LOCAL BUDGETS IN WARTIME CONDITIONS

Introduction. In the first year of the war, despite the growing need for spending, local budgets were completed with a surplus. It is important to investigate the reasons for the surplus of local budgets in wartime conditions. The purpose of the article is to analyze local budget expenditures in the context of ensuring the financial stability of local budgets in wartime conditions. Methods. In the process of carrying out scientific research, a systematic methodical approach was used in combination with the methods of statistical research Results. The article assesses the financial sustainability of local budgets by expenditures. The trend of unbalanced local budgets in the first year of the war revealed. The regional peculiarities of changes in the financial stability of local budgets have been clarified. Conclusions. It is substantiated that the increase in the surplus of local budgets in the first year of the war was achieved, on the one hand, due to the growth of budget revenues, including personal income tax on the financial support of military personnel, and on the other hand, the underfunding of local budget expenditures occurred due to the reduction of expenditures of special funds. The strengthening of the gap between the execution of budgets in front-line and other types of regions will obviously grow, which needs to be taken into account when developing the mechanisms of state regional policy.

Нормативно-методическое обеспечение мониторинга достижения результатов НИОКР, осуществляемых за счет субсидий из федерального бюджета

The article considers approaches to regulatory and methodological support of tracking the results of research, development and technological works for civil purposes (R&amp;D) funded with subsidies provided to legal entities from the federal budget, including grants in the form of subsidies for R&amp;D from the federal budget to legal entities (except for state (municipal) institutions), individual entrepreneurs, individuals — producers of goods, works and services (hereinafter — subsidies to legal entities), — at all stages of the budget process: budget planning, budget execution, reporting on budget execution. The analysis of the above issue's regulation in relation to this type of source of financial support is presented in comparison with other types of budget expenditures provided for R&amp;D (subsidies to state institutions for the fulfillment of the state tasks perform works and procurement of works to meet state needs). The practical application of the results of the analysis makes it possible to formulate proposals for the development of unified approaches to the management of R&amp;D expenditures by monitoring the achievement of results (and, in the long term, their application) and thereby to improve the transparency and quality of budget management in the field of scientific research at all stages of the budget process.

Empirical analysis of spatial heterogeneity in the development of China's National Fitness Plan.

The National Fitness Plan (NFP) is a vital initiative aimed at realizing Healthy China 2030. This study assessed spatial heterogeneity in the NFP development and the socioeconomic factors contributing to this inequality. Data from 31 administrative regions in 2021 were analyzed using four NFP development metrics. Spatial autocorrelation was evaluated using global Moran's I, followed by global and local regression models for non-random spatial patterns. National physical fitness exhibited significant clustering (z = 5.403), notably a high-high cluster in East China. The global regression model identified three socioeconomic factors in the geographically weighted regression model: per capita disposable income and the number of public buses positively affected national physical fitness, while general public budget expenditure had a negative impact. Persistent unequal NFP development is projected due to income disparities in economically backward regions. To promote the NFP effectively, a cost-efficient strategy includes creating 15-minute fitness circles, especially by establishing public sports facilities in Western China communities. These findings inform policy priorities for advancing the NFP towards Healthy China 2030.

ТЕОРЕТИЧНІ ЗАСАДИ БЮДЖЕТНОГО МЕНЕДЖМЕНТУ

The article is devoted to the study of the theoretical foundations of budget management. The article defines the place and role of budget management in effective state administration and local self-government. The peculiarities of budget management in special conditions were considered, as well as a functional analysis of budget management was carried out. The budgetary mechanism of innovation and investment development, which is one of the most important modern concepts in budget management, is substantiated. The current state and development trends of budget management in Ukraine at the state and local levels are studied. Different functional approaches to budget management are considered, the principles of budget management are defined. The latest IT tools for budget planning and monitoring budget execution are characterized, their prerequisites and advantages are given. The problems of the budget process in Ukraine are substantiated and the key aspects in the field of budgeting are substantiated. The main problem in Ukraine in recent years is the negative trend in the development of the budgeting process, and therefore, solving the issues of the management of budget expenditures and control over the effective use of budget funds is an urgent task. The analysis of the current state of budget management in Ukraine made it possible to determine the following directions of its development and improvement. Among the main ones: imbalance of revenue and expenditure parts of budgets of all levels and, as a result, its permanent deficit; widening of the gap between the volume of public borrowing and the repayment of the public debt, which causes the growth of the public debt in significant amounts over the last studied years; decrease in the degree of solvency of the state. As a result of the assessment of the current state of budget management at the meso-level, the presence of factors and factors that lead to the emergence of imbalance and inconsistency between its target orientation and tasks in the context of state regulation of the economy and the current state of formation and implementation of local budgets was ascertained. In the conditions of transformational changes, the main and necessary directions for improving budget management should be the introduction of budget control over the effectiveness of budget program implementation; improving the quality of capital budgeting; optimization of the number of budgetary state target programs; increase in budgetary security per capita; reduction of public administration expenditures and increase of social expenditures.

ЦИФРОВІЗАЦІЯ СОЦІАЛЬНОЇ СФЕРИ В КОНТЕКСТІ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ДЕРЖАВИ

The study is devoted to the scientific substantiation of the need for digitalisation of the social sphere and improvement of the processes of providing social services, guarantees and payments on this basis as part of ensuring the economic security of Ukraine against the background of negative economic and geopolitical factors of influence and deterioration of the general operating environment. Within the framework of the purpose of the scientific research and on the basis of the method of theoretical generalisation, the practical value of digitalisation of the social sphere is argued through the prism of automation and simplification of procedures for providing social services and benefits, optimisation of their implementation costs and time saving for each participant in social relations. Based on the method of comparison, the author identifies the problems of functioning of the social sphere within the framework of digitalisation. The author analyses the amount of budget expenditures for the implementation of such measures. The main purpose and a qualitatively new approach to the implementation of social sector tasks within the mechanism of functioning of the Unified Information System of the Social Sphere of Ukraine (hereinafter - UISSS) are argued and systematised. Using the method of analysis, synthesis and tabular method, the author examines the official statistical data on the functioning of the "Edupomoha" application and, on this basis, assesses the results of the UISSS. The application of the synthesis method made it possible to identify the main existing and future risks of the digitalisation of the social sphere in Ukraine. The abstract and logical method for summarising the research results provided a set of proposals and ways to minimise the negative consequences of such risks. The graphical method allowed to visually present the essence and interrelationships of the elements of the model of the social sphere digitalisation ecosystem, and also identified the priority basis for its effective functioning. The submitted proposals can be selected as the basis for the development and implementation of effective management decisions and measures in the selected areas, procedures and tools to improve the quantitative and qualitative indicators of the implementation of the principles of the social sphere.

БЮДЖЕТНАЯ ПОЛИТИКА 2020-2026 ГОДОВ: В УСЛОВИЯХ ТУРБУЛЕНТНОСТИ

In 2020–2023, the Russian economy and budget system demonstrated a high capacity for stability and adaptability. At the same time, the simultaneous solution of the tasks of increasing the defense capability and intensifying the structural restructuring of the economy, strengthening its sovereignty while maintaining macroeconomic balance requires restructuring the system of managing budget expenditures and changing their structure. This new model of fiscal policy still needs to be developed and the design of the budget for 2025–2026 needs to be changed.

ВНУТРІШНІЙ ФІНАНСОВИЙ КОНТРОЛЬ У СФЕРІ ОБОРОННИХ ЗАКУПІВЕЛЬ: АЛГОРИТМ ЕФЕКТИВНОСТІ В УМОВАХ ВІЙНИ

The article deals with the issue of effective implementation of internal financial control in the field of defense procurement. The functions and tasks of the State Audit Service of Ukraine in modern conditions are clarified, as well as the specifics of its functioning during the period of the legal regime of martial law when conducting state financial audits, inspection, verification and monitoring of purchases, etc. The activities of the State Audit Service of Ukraine during the last reporting year were analyzed and the position regarding the importance of implementing preventive measures aimed at preventing possible offenses without applying appropriate sanctions to customers was justified. It was determined that monitoring is one of the most effective tools for preventing violations, preventing financial abuse and corruption, and is also the only control tool that works preventively. The legal mechanism for defense procurement planning, the formation of the main indicators of the procurement of goods, works and services that have a defense purpose, the peculiarities of information disclosure, adjustments, the organization of control and reporting on the progress of bidding, as well as the publication of information on defense procurements, have been defined. The transformational changes in the organizational and legal foundations of state financial control in the field of defense procurement over recent times have been analyzed. Zones of special risk in the field of defense procurement in modern conditions are singled out, in particular, when inspections and audits are carried out, and the position is substantiated that the algorithm for the effectiveness of internal financial control should be based on the return of transparency to the field of defense procurement with the simultaneous adoption of effective measures aimed at preserving confidentiality critically important information necessary to ensure the security of the state. The need to achieve a balance of transparency of budget expenditures on the basis of public procurement with the provision of reliable measures to observe the strict secrecy of the functioning of the military-industrial complex and the defense industry as a whole has been determined.

The Role of Village Government in Managing Funds and Implementing Development

Currently, the Indonesian government continues to strive to improve the implementation of national development so that the pace of regional development, which also includes village development, is more balanced. In this case, the regional government has full authority in determining policy, planning, implementation, and financing. Village financial management must be carried out with excellent and accountable management because the funds coming into the village are too large to be managed by a Village Government. With the existence of the Village Fund policy, the management dimension in implementing the Village Fund policy needs to be implemented well. However, the implementation of village funding policies still needs to be improved. This research aims to describe and analyze the village government's ability to manage village funds and the use of village funds in implementing village development in Plandi Village, Wonosari District, Malang Regency. This research uses qualitative methods in Plandi Village, Wonosari District, Malang Regency, East Java, Indonesia. The data collection techniques used were interviews, documentation, and observation. The data will be analyzed using qualitative methods adapted from Miles and Huberman in Saldana (2014): data collection, condensation, data presentation, and conclusion. The results of this research are the implementation of Plandi village regulation policy no. 7 concerning the Village Revenue and Expenditure Budget for Fiscal Year 2023 has been done well. The system of information transparency to village communities has also been delivered well. However, the use of the Village Fund budget can be resolved well. However, there needs to be increased strict supervision regarding the implementation of activity planning and management by the village government for the community.

The Influence of Economic Growth and General Allocation Funds on the Capital Expenditure Budget in West Sumatra 2007-2020

Economic growth in Indonesia is uneven so the impact on the capital expenditure budget is also uneven. Regions with high economic growth tend to have higher capital expenditure budgets. The sampling method in this research uses criteria regarding the Influence of Economic Growth and General Allocation Funds on the Capital Expenditure Budget in West Sumatra for 2007-2020 based on data contained in the West Sumatra Central Statistics Agency. The type of data used in this research is secondary data. Based on the regression results, it is known that the economic growth variable has a t-statistic value of 1.423780 and a probability value of 0.18230.05, so it can be concluded that the Economic Growth variable has a positive and insignificant relationship with the capital expenditure budget variable which is rejected. The general allocation fund variable has a t-statistic value of 0.526561 and a probability value of 0.60900.05, so it can be concluded that the general allocation fund variable has a positive and insignificant relationship with the capital expenditure budget variable. Therefore it was rejected. The F-statistic value is 1.443562 with a probability of 0.277519 α 0.05%, meaning that the variables of economic growth and general allocation funds simultaneously do not have a significant relationship with the capital expenditure budget variable. Regarding the influence of economic growth and general allocation funds on the West Sumatra capital expenditure budget, there are several suggestions as follows: To encourage economic growth, the West Sumatra Regional Government must work harder. This can be done in various ways, including increasing investment, encouraging the growth of MSMEs, and improving the quality of human resources. Then, better capital expenditure budget planning is needed by the West Sumatra Regional Government.

RELACJE PORELATIONS BETWEEN AGRICULTURAL BUDGET POLICY AND FISCAL POLICY IN POLAND AFTER ACCESSION TO THE EUROPEAN UNION (2004–2022)MIĘDZY POLITYKĄ BUDŻETOWĄ WOBEC ROLNICTWA A POLITYKĄ FISKALNĄ W POLSCE PO AKCESJI DO UNII EUROPEJSKIEJ (2004-2022)

Aim: The paper evaluates Poland’s budget policy towards agriculture through the prism of agricultural budget expenditure under the conditions of Poland’s membership in the European Union (EU). The volume and real dynamics of agricultural budget expenditure in relation to state budget expenditure were analyzed. An answer was sought to the question of whether the active or passive nature of budget policy toward agriculture is consist­ent with the state fiscal policy option (expansive or restrictive). Methods: The relatively long period of analysis (covering 19 years, 2004–2022) allows us to see trends in the formation of the level and structure of agricultural budget expenditure and state budget expenditure, as well as to determine their mutual relations. Simple statisti­cal methods – structure and dynamic analysis – were used. Results: It is shown that the budget policy towards agriculture is characterized by a peculiar difference and independence from the state fiscal policy, which is mainly due to the great importance of the funds of the Common Agricultural Policy for the level and structure of agricultural budget expenditure. Conclusions: It was found that the level of support for agriculture in Poland from public funds (domestic and EU) in 2004–2022 was not directly dependent on the state budget situation. During the period, there were numerous changes in the state’s fiscal policy options and changes in the budget policy options towards agriculture, with these changes going in different directions quite often.