Budget Income Research Articles

Income generation, guideline, SU Income Generating Guidelines for Souphanouvong University

The purpose of this research is to analyze determinants of the guideline for income generation of Souphanouvong University, by distributing a questionnaire to 215 employees, using descriptive statistics and reference statistics, using a stepwise multiple regression model The results found that the guidelines to generate income from activities are based on the budget income provided by the state in combination with the creation of short-term courses, providing policies for students, improving teaching manuals, providing external academic services, expanding cooperation, transforming into a service and research center, renting space. On the one hand, to generate revenue in terms of management are creating incentives, putting in place the management rules that are oriented, having a person in charge, the revenue management task to have a single window, and providing a clear budget to be used in each period. Allow time for staff to provide services - generate income that is not too limited, each board should have a detailed plan to generate income, provide modern teaching and learning facilities, turn existing assets into capital, invest to improve the environment of the university more and more.

Analysis of Local Government Financial Statements as A Basis for Making National Economic Recovery Loan (PEN) Policies in the Jakarta Provincial Government

This research was conducted to analyze local government financial statements as a basis for making decisions or policies on the use of Regional PEN Loans in the DKI Jakarta Provincial Government. Due to a decrease in revenue as a result of the co-19 pandemic, the DKI Jakarta Provincial Government is looking for other sources of funding to finance development to meet public services. The data used include budget and realization of regional income and expenditure, as well as the value of Construction in Progress which is supported by qualitative information in CaLK. The research method uses descriptive qualitative by collecting data in the form of images, numbers, tables, sentences, in the form of secondary data. The results of the study concluded that the information presented in the financial statements has an important role in assisting the policy making of the DKI Jakarta Provincial Government in applying for Regional PEN Loans and meeting the criteria as a loan recipient.

Increasing the efficiency of inventory management in the field of trade based on integrated BI and ERP technologies

The article explores the possibilities of improving the efficiency of inventory management in the trade sector by integrating business intelligence (BI) and enterprise resource planning (ERP) technologies. The article considers a model of combination of these technologies, systemises their advantages and limitations related to determination of economic efficiency of such integration on the basis of analysis of practical cases in three aspects related to information technology, economics and management. The study uses the methods of systematisation, analysis, synthesis, grouping, integrated ABC-XYZ analysis and case analysis. Further research is aimed at generalising practical cases in order to determine the prospects for the introduction of integrated technologies in the activities of trade enterprises. Particular attention is paid to optimising inventory management and increasing productivity through the use of business analysis tools and automation of operational planning and accounting processes. The practical value of the study lies in developing ways to rationalise inventory management, which will allow companies to formulate a procurement plan; plan an appropriate budget of income and expenses to avoid unforeseen costs and insolvency crises; improve cost management processes by drawing attention to the goods that account for the largest share of costs, as well as those characterised by high unpredictability of demand. This information is important for internal financial accounting, budgeting, operational and strategic planning.

The Guarantee Measures of Educational Rights on the Traditional Communities of Southwest Papua

This research aims to know the guarantee measures of educational rights, and analyse its from custom law. This research is empirical study that uses field data as primary data sources. Data collection techniques were carried out from interviews, observation and documentation. The result show that absorption of at least 30% of the budget income and expenditure areas that must be absorbed by education No appropriate target, the spelled out small if compare with budget income and to much expenditure area and must capable to accommodate cost of school for 203 Papuan children. This all based on government programs as well not yet appropriate and take the good target. It should check again on many factors and reason that show many separated Papuan school and different area, distance and difficult geological area which impact to the student and decide not to continue their education including economic factor.

Literature Review: Analysis of the Implementation of Responsibility Accounting in Controlling Cost in Various Organizations

This research aims to determine the application of responsibility accounting in controlling costs. Responsibility accounting plays an important role in controlling company cost. The literature review approach is used to examine six pertinent papers in this investigation. The findings demonstrated that responsibility accounting plays a significant role in efficient and effective cost management via systematic reporting, budget monitoring, and excellent cost control. Various benefits are obtained from the implementation of responsibility accounting, such as overcoming the shortage of funds due to late payments, improving the smooth running of company activities, balancing the income and expenditure of the cost budget, and assisting in making better decisions and actions within the company.

Evaluating Budget Functions for Effective Revenue and Expenditure Planning in Hulu River South District

The public sector budget has a function as a local financial management planning tool. BPKPD district of Hulu River South is an institution that carries out the duties of the local government in the planning of the regional budget. This study is aimed at finding out the application of budget functions as a tool for planning income and expenditure in the BPKPD district of Hulu River South. This study uses a method of quantitative research using a descriptive approach. The study uses three types of measurement analysis to find out the use of budget function as a planning tool, namely, the process of budgeting, the level of effectiveness of budget income, and the degree of efficiency as well as deviations in budget expenditures. The income budget effectiveness rate for 2022 reached 118.60% (more than 100%) with the category of highly effective, coming from three types of regional income. First, Regional Real Income with an efficiency ratio of 87.51% belongs to the effective category. Second, Transfer income with an effectiveness rate of 119.82% belonging to the highly efficient category. The calculation of the expenditure efficiency ratio showed less efficient access, with a ratio of 93.06%. Operations purchases obtained a rate of 75.92% in the efficient category. Capital purchases gained access to efficiency ratios of 91.41%, including the less effective category. Unexpected expenditures reached the rate of efficiency of 17.92%, in the highly efficient categories. Lastly, the transfer spending sector has an efficiency rate of 99.81% in the less efficient category. Secondly, the calculation of the variance analysis in the regional spending sector shows that the entire account in the local spending area has more variance. No spending account has a budget deficit as a result of the realization or achievement of greater income than estimated. The deviation that occurs on the entire account of the shopping sector is favorable.

Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dan Investasi Terhadap Produk Domestik Regional Bruto Dengan Belanja Modal Sebagai Pemoderasi

This research aims to test the significant influence of regional taxes, regional levies and investment on gross regional domestic product with capital expenditure as a moderator. Using purposive sampling technique with a total sample of 191 districts/cities in Java. This research uses secondary data from the realization of the income budget. The analytical method used in the research is moderated regression analysis. The results of this research show that the Regional Tax and Regional Levy variables have a significant positive effect on Gross Regional Domestic Product, while the Investment variable has no significant effect on Gross Regional Domestic Product. Apart from that, the Capital Expenditure variable can moderate the Regional Tax and Regional Levy variables on Gross Regional Domestic Product so that it acts as a pure moderator, but the Capital Expenditure variable cannot moderate the Investment variable on Gross Regional Domestic Product because here it acts as a moderator homologizer. Keywords: Regional Tax, Regional Levy, Investment, Gross Regional Domestic Product, Capital Expenditure

MECHANISMS FOR ENSURING SUSTAINABLE DEVELOPMENT OF REGIONS UKRAINE AND STRENGTHENING THE CAPACITY OF TERRITORIAL COMMUNITIES IN THIS PROCESS

The article examines the problems of implementing structural transformations in relation to the priority tasks of local self-government in ensuring the capacity of territorial communities for economic development at the regional level in the public administration system. It was established that in such conditions, local authorities must deeply understand the peculiarities of the dynamics of local economic development, possess the necessary knowledge, information, skills and experience to ensure greater competitiveness of their communities in the complex world of new realities. Today, they cannot wait for decisions «from above», but must independently solve their local development issues – creating new jobs, increasing employment of the population, attracting investments, increasing the income of local budgets, improving the quality of life, developing public works and infrastructure.
 It has been highlighted that in recent years in the developed countries of the world, there have been significant changes in the practice of planning the development of territorial communities (local development) and these changes relate to three areas: the levels of government responsibility for the implementation of territorial development planning have changed. Territorial communities assumed almost all responsibility for the local situation, for the level of quality of work, education, recreation and life in the community; the methodology of implementing the local development management process has changed. All activities of communities are subordinated to the strategy, which is created and executed by the community, which is implemented through permanent planned project activities subordinated to the strategy; there was a change in the management entity. Through partnership and inter-municipal cooperation, cities began to independently expand the space of their influence in the region, creating local factors of competitive advantages, forming joint projects to increase competitiveness (transport corridors, industrial parks, public-private partnerships, clusters, etc.).
 It was found that local development, or the development of territorial communities in highly developed countries of the world, is directly related to»local economic development». In fact, local economic development is an objective and complex multifaceted process, it refers to a relatively complete socio-economic unit in which all aspects of the life of society are manifested. The phenomenon of "local economic development" arose as a result of globalization processes, which are becoming the main factors in the future development of the world economy. Analyzing the capacity of the community, the importance of understanding the essence and content of the object of research, the legal nature of the concept of «community» was determined. The development of an administrative-territorial unit depends primarily on an efficient, effective, self-development oriented community. And the state must justify the possibilities of development and the framework of the functioning of such a community in the normative and legal aspect.

New Challenges Affecting the Tax Security of Russia

Taxes and other obligatory payments are the main source of budgetary income, their establishment and collection — a manifestation of one of the system-forming, sovereign rights of the State. This makes tax revenues essential for the stable development of the economy and national security. This makes tax revenues essential for the stable development of the economy and national security. The adequacy of tax resources makes it possible for the State to realize such basic legal values as the protection of mothers and children, social security for vulnerable categories of citizens, medical care, the right to education and others. The study considers the essence and types of new challenges affecting the tax security of Russia and the economic effects of the identified challenges to the fiscal base of the state.

Ways to optimize income tax and their impact on income budgets of the constituent entities of the Russian Federation

The relevance of the study is conditioned by the role and place of profit tax in the regional budgets revenues. Unlike other taxes, the profit tax provides for many methods of tax optimization, the use of which will reduce the tax burden on a taxpayer and at the same time reduce regional budgets tax revenues. The state recognizes and accepts tax optimization if it is based on the current tax legislation provisions. Tax optimization means a taxpayer’s activity aimed at reducing tax payments and leading to an increase in the financial result, including the use of all tax benefits, tax exemptions, and other legal advantages provided by the current legislation. The application of some optimization methods depends on a taxpayer themselves, and some other ones depend on the regional authorities, for example, investment tax deduction. The purpose of the study is to analyze the practice of profit tax optimization methods application and their impact on budget revenues and organizations income. Common research methods have been applied such as analysis and synthesis, generalization, grouping, tabular method, etc. The article is based on the official data of the Federal State Statistics Service of the Russian Federation, the Ministry of Finance of the Russian Federation, and the Federal Tax Service of the Russian Federation, which ensures the reliability of the data used in the study.

PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI DALAM PENGELOLAAN DANA DESA TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes)

The research objectives are as follows: 1. To determine the effect of community participation in managing village funds on the preparation of the APBDes in Bela Village. 2. To determine the effect of transparency in the management of village funds on the preparation of the APBDes in Bela Village. The type of research used in this research is quantitative research. In this study using multiple linear regression model test. The results of the study show the following data: 1. Community participation has an effect on the preparation of the Village Expenditure Budget (PBDes). The test results show that the coefficient value of the community participation variable (X1) is 0.393 with tcount > ttable (3.398 > 1.66235) 2. Transparency has an effect on the preparation of the expenditure income budget ja desa (APBDES). The test results showed the coefficient value of the transpiration variable (X2) was 0.524 with tcount > ttable (4.449 > 1.66235).

Socially fair improvement of taxation of income and property of individuals in the Russian Federation

The object of the study is the taxation of income and property of individuals. The subject of the study is the socially fair improvement of taxation of income and property of individuals. The article presents specific recommendations for socially fair improvement of taxation of income and property of individuals in the Russian Federation. Particular attention is paid to the substantiation of the proposal to introduce a progressive tax scale for personal income tax. The article presents recommendations aimed at increasing the income of regional and local budgets from the collection of the taxes in question, as well as increasing the tax culture of citizens and reducing the number of road accidents. When conducting the research, the author used methods of analysis and synthesis of data (in different forms), induction and deduction. The scientific novelty is associated with the recommendations developed by the author for socially fair improvement of taxation of income and property of individuals in the Russian Federation, which meets the national development goals of the state for the period until 2030 and the list of instructions for the implementation of the Address to the Federal Assembly of the Russian Federation. The author’s special contribution to the study of the topic is the author’s proposed scale of progressive taxation of personal income (assuming the use of tax rates in the range of 13%–21%), the practical implementation of which will allow mobilizing about 1 trillion rubles. Recommendations for modernizing the taxation of property of individuals (including land and transport) have also been formulated. The materials of this study can be used in the practical activities of the Government of Russia, the Ministry of Finance of Russia, the Federal Tax Service, the Federal Assembly of the Russian Federation, as well as in organizations of higher and secondary vocational education.

Transparency in Village Fund Management (A Case Study in the Bang Haji Subdistrict, Central Bengkulu Regency)

This researcher aims to analyze the transparency of village fund management in Bang Haji District, Central Bengkulu Regency. The sample for the questionnaire was 72 taken using accidental sampling technique. Data analysis in this study used a descriptive test. The results of the study fall into the Medium or Moderate classification, because the village head has not been fully transparent in the Management of Village Funds in Bang Haji District, Central Bengkulu Regency because of information about detailed financial reports both the income budget and the expenditure budget. all programs and activities are not published and cannot be accessed by the public. However, only a few programs and activities are known if community programs and activities are the implementers.

Comprehensive evaluation of urban talent ecological environment and diagnosis of barrier factors: An analysis of 16 cities in Shandong Province

Based on the personal-environment matching theory and urban comfort theory, the paper constructs an evaluation index system for urban talent ecological environment. The entropy-weighted-TOPSIS method was used to measure the urban talent ecological environment in Shandong Province from 2018 to 2021, the Gini coefficient was used to explore regional differences in the urban talent ecological environment, and the obstacle factor model was used to determine the obstacle factors affecting the urban talent ecological environment. The results show that the talent ecological environment of cities in Shandong Province can be divided into 4 tiers. Qingdao city is in the leading tier, Jinan city is in the challenging tier, Yantai city and other 4 cities are in the catching up tier, and Dezhou city and other 10 cities are in the improving tier. The urban talent ecological environment shows the spatial distribution of “ East Shandong > Central Shandong > Southwest Shandong > Northwest Shandong ”. Per capita gross regional product, foreign direct investment, general public budget income, per capita urban road area, number of patent applications granted, number of research and experimental development personnel, education expenditure, housing expenditure and other indicators are the main obstacles factors affecting urban talent ecological environment.

Income and expenditure of the local budget in terms of decentralization

Income and expenditure of the local budget in terms of decentralization

The effects of internal displacement on the host border regions (case study of the Lviv Region of Ukraine)

The study objective is to analyse the effect of the flow of internally displaced persons (IDPs) on the development of the Lviv Oblast – the largest region of Ukraine bordering on the EU. The article was based on available statistical data (most statistical data in Ukraine under martial law is not made public), data from sociological research of international organisations, and other official public sources of information. The study results suggest that the Lviv Oblast has become the main Ukrainian transit region on the route of refugees from Ukraine across the border, as well as one of the main oblasts accepting IDPs. At least 5 million people have passed the oblast in transit, and the number of IDPs reached its maximum in the period May-June 2022. Most of the people arrived in the city of Lviv, other large cities, as well as recreation and tourist centres. IDPs have had a positive effect on the sectors of housing construction and tourism in the oblast, and contributed to an increase in the budget income of separate territorial hromadas. Approximately 230 enterprises have also been relocated to the oblast. Most IDPs are planning or expect to return to their former place of residence, although with each month of war duration, the share of people integrating with local communities and planning to permanently remain in the territory of the Lviv Oblast increases. In spatial terms, the flow of IDPs considerably exceeded the level of urbanisation of the oblast, and accelerated the development of the Lviv urban agglomeration. In the future perspective it may contribute to an increase in territorial disproportions between large cities in the oblast, with better developed hromadas around Lviv, mountain and pre-montane towns on the one hand, and depressive hromadas in the east and south-east of the oblast on the other.

STRATEGIC ANALYSIS OF SPACE DIFFERENTIATION OF TERITORIAL COMMUNITIES OF UKRAINE

It was established that differences in natural and climatic conditions, resource potential, cultural traditions, as well as economic, social and other factors cause the heterogeneity of the spatial development of the country's territorial communities. At the same time, issues related to the analysis of the uneven socio-economic development of territorial communities within the framework of strategic management remain unresolved. The theoretical and methodological foundations of the strategic analysis of the spatial differentiation of territorial communities are substantiated.
 It has been proven that when developing a territorial community development strategy, it is important to determine the place and role of a separate community in relation to each of the analysis indicators. Therefore, in our opinion, to carry out such a comparison and visualization, it is worth applying a cluster approach, which will also allow assessing the unevenness of the development of territories. The proposed algorithm of strategic analysis of spatial differentiation of territorial communities, which involves grouping according to a set of parameters into appropriate cluster groups. Such a grouping will allow, within the framework of strategic planning, to determine the priority areas and tools of influence regulation for each group of territorial communities.
 In accordance with the specified methodical approach, differentiation of territorial communities of Ukraine was carried out according to individual indicators of socio-economic development. In particular, according to one of the most important economic indicators contained in the database of the information and analytical system for monitoring statistical and administrative indicators of territorial communities, namely the average income of the general budget per 1 inhabitant, there is a discrepancy of UAH 64,410 with a range from UAH 716 to UAH 645 126 UAH. The results of the cluster analysis made it possible to distinguish four groups of territorial communities based on the income of the general budget per 1 resident.

Research of the Experience of Creation, Classification of Foreign Campuses and Peculiarities of their Financing

In modern conditions of spatial development, university campuses have undergone significant changes, representing not only platforms for joint research of science and business, but also the centers of urban innovation districts, which form an innovative community in the city and adjacent territories, having a significant impact on the socio-economic development of the region. The purpose of this work is to study foreign experience in the creation, operation and financing of foreign campuses for further application in the implementation of projects for the creation of new university–type campuses on the territory of the Russian Federation. The objectives of the research in the article were: the issues of systematization of foreign campuses by type of territorial location, scale, type of settlement and architecture; comparative grouping of infrastructure in foreign and Russian university campuses; financing mechanisms for the creation and operation of foreign campuses. Methodology – a system of scientific methods for grouping infrastructure facilities on foreign campuses, tabular synthesis of accounting and analytical information on the availability and movement of income and expenditure of national budgets, based on the best foreign experience. Within the framework of this article, the authors assessed the stages of creation and commissioning of campuses based on the experience of a number of countries: China, South Korea, Japan, France, Finland, Austria, which allows us to conclude that flexibility and diversity in design schemes in accordance with local characteristics, commissioning and modernization of campus facilities in Russia. As a result of generalization of the best world practice in the field of creation and functioning of university campuses, the article develops recommendations for assessing the appropriateness of financing and evaluating the effectiveness of budgetary funds of university campuses in the Russian Federation.

Influence of personal income tax on budget income formation of Ukraine

The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy and the formation of a stable budget is stated at the current stage. Taxes are an important part of the economic system and affect the formation of the revenue part of the state budget. During the analysis, the impact of the personal income tax on tax revenues to the state budget was revealed. It is outlined that usually indirect taxes prevail in the formation of the revenue part of the state's financial plan, because evasion of their payment is almost impossible. And in modern conditions, when Ukraine needs to restore territories, enterprises, it is the tax system that needs to create conditions for the development of the country's economy and the formation of a stable budget. Changes to the Tax Code and the loss of economic potential in some territories due to the closure or complete destruction of enterprises, the reduction of working personnel led to a decrease in tax revenues. In recent years, the contribution of personal income tax to the state budget has been - 21%; to regional budgets – 15%; to the budgets of territorial communities - 64%, which gives territorial communities the opportunity to increase their own financial resources. In order to achieve this goal, it is necessary to carry out a comprehensive reform of the tax system aimed at increasing the fiscal role of direct taxes by reducing the tax burden on business and the population, increasing the efficiency of tax collection, reducing the level of corruption and supporting small and medium-sized enterprises. And the proposed results of the research will help territorial communities to form their own incomes at the expense of income tax on the incomes of individuals and to perform the functions assigned to them.

ВОЗМОЖНЫЕ ВИДЫ ИСПОЛЬЗОВАНИЯ ОБЪЕКТОВ НЕЖИЛОГО ФОНДА С ЦЕЛЬЮ УВЕЛИЧЕНИЯ ДОХОДОВ В БЮДЖЕТ

The problems of effective use of nonresidential facilities are relevant not only for St. Petersburg, but also for various regions of Russia. Statistics show that nonresidential facilities account for more than 50% of the total city property, which must be properly used to increase the city's budget revenues. This article is aimed at drawing attention to this problem and searching for possible options for the use of nonresidential stock in Russian regions in modern conditions. The author analyzes modern publications of Russian and foreign authors on the studied issues. Of scientific and practical interest are the author's proposals on the use of the non-residential fund of St. Petersburg to increase the income of the city budget.