Budget Priorities Research Articles

TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES

The article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The elements and methods of tax control are considered, and it is determined that it operates within the framework of strict legal regulation and has a state character. It is established that in order to increase the activity of tax control, it is necessary to resolve the issue of interaction and mutual responsibility between taxpayers and the State. This is possible through the introduction of the basic principles of taxation and the formation of a tax policy that meets budget priorities and the organization of public expenditures. The article identifies the factors that complicate the implementation of tax control. Among them are the difficult financial situation of many taxpayers, the low level of tax culture and taxpayers' distrust of the tax authorities. These problems can be overcome by improving tax legislation, strengthening the responsibility of tax officials, and by taking measures to raise awareness and educate the public about the importance of paying taxes correctly. It is analyzed that the digital transformation of tax audits leads to a significant reduction in the time required for their conduct and an increase in the likelihood of detecting tax evasion. However, this process faces a number of problems that can be solved by amending the relevant legislative acts

PUBLIC EVENTS AS A MEAN OF DESTINATION PROMOTION

Tourism is often considered as a strategic economic development priority not only in areas with high numbers of domestic and international visitors but also in more remote and rural areas. Their ability to attract visitors is often limited by the number and the range of available infrastructure and other tangible and intangible resources. Even defined as development priority, tourism promotion is often underfinanced due to municipality budget priorities and often short-term focus whereas tourism promotion requires long term approaches. Less developed areas are also lacking overall understanding of various tourism impact forms and public officers face challenges communicating tourism marketing spendings to the public. These trends fit under the category of public events as a means of tourism promotion. Two cities qualifying as regional tourism destinations have prioritised public events as tourism promotion priorities. The aim of the research is to explore perception of public events as tourism destination promotion tools in regional tourism destinations. Research is a case study of public events as a means of tourism destination promotion in Bauska and Talsi city. Primary data has been obtained via semi-structured interviews with involved stakeholders representing public and private sector to develop practically applicable recommendations to other tourism destinations.

Efektivitas penggunaan anggaran belanja terhadap biaya operasional sebagai alat ukur penilaian kinerja pemerintah pada Badan Pendapatan Daerah Kota Manado

The Manado City Regional Revenue Agency as a regional apparatus (SKPD) is based on Manado City Regional Regulation No. 1 of 2019 concerning the establishment and composition of Manado City regional apparatus and Manado Mayor Regulation No. 11 of 2019 concerning the position, organizational structure, objectives and functions and work procedures of the Manado City Regional Revenue Agency.In the work program implemented, there are assumptions that may become problems with budget realization in the future. This study aims to determine the expenditure budget in assessing performance through the Effectiveness Calculation at the Manado City Regional Revenue Agency. The type of research used is a qualitative method, the data processed is in the form of Budget Realization Reports and Physical and Financial Realization of the Manado City Regional Revenue Agency from 2020 to 2022. The technique used is measuring effectiveness in the 2020 to 2022 budget report. The results of this study state that in the results of the effectiveness ratio, it is stated that in 2020 and 2022 the criteria are "effective". However, in 2021, there was an error in planning triggered by weak planning and inappropriate budget priorities which caused ineffectiveness in the use of the budget and affected the performance of the agency at that time.

Evaluation of the Root Rupture Method for Controlling Belowground Spread of the Oak Wilt Pathogen (Bretziella fagacearum) in Northeast Wisconsin, USA

Abstract Oak wilt, caused by the pathogen Bretziella fagacearum, is a destructive disease on oak (Quercus) species in the United States. Established methods to control the belowground spread of oak wilt are not appropriate in all circumstances; thus, forest health managers have a strong need for alternative methods for disease control. We evaluated the effectiveness of operational stump excavation treatments (i.e., “root rupture” method) applied between 2004 and 2014 to control belowground spread of oak wilt on two forests in northeast Wisconsin, USA. The root rupture method achieved a high level of disease control (≥85% of evaluated disease infection centers) for 5 years by harvesting red oak trees within infection centers and uprooting the stumps and associated root mass. The likelihood of disease control success depended on the initial size of the infection center that was treated, with larger infection centers being less likely to be contained with a single treatment than small infection centers. This study highlights the importance of early detection and prompt management in oak wilt suppression programs. Study Implications: Forest management agencies and organizations in the North Central United States continue to face oak wilt epidemics. No single tool or treatment method ensures complete containment of oak wilt; thus, most managers carefully consider all the tools and techniques available to them and determine what best suits their budget and land use priorities. Stump excavation (i.e., “root rupture” method) is a cost-effective treatment for halting belowground spread of the oak wilt fungus, Bretziella fagacearum, that can achieve a high level of disease control. In northern red oak (Quercus rubra) stands with high economic value, this treatment can be applied as a group selection, with the value of the timber potentially offsetting the cost of treatment. The opportunity for complete disease control decreases as oak wilt infection centers increase in size; thus, monitoring and early control actions are critical.

Freebie Debates and Budgetary Priorities: Economic Growth-led India or Inclusive India

This article discusses the current debate in India centred on freebie schemes and budgetary priorities. Both are being shaped by India’s political economy within and by globalisation forces outside. Targeting high growth rates and making economies competitively fit are driving this globalization forces. Should budgets prioritise growth or distribution? The Bhagwati–Sen debate provides us insights into the pros and cons of this apparent choice. Economic growth in India has been reasonably good, but not enough employment has been created. The decline in poverty rate has been slower, and in absolute numbers, a staggering number are still poor. India, an erstwhile colonised nation-state, is currently focusing on an infrastructure-led growth budget. The current governing elites assume that growth will take place and benefits eventually will trickle down. It rests its hopes largely on the middle class for high growth rates. The counter-elite voice demands more budgetary allocation for the Indian labouring poor, largely rural. This allocation will widen the participatory base of the economy. The two viewpoints presented here represent two perspectives: an economic growth-led India and an inclusive India. This debate has significant implications for re/distributive policies and programmes and human development.

New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine

IMPACT This article reflects on relatively substantial military support delivered from the Baltic states to Ukraine. The observed patterns of government behaviour inform practitioners about the feasibility of a focused assistance approach from small countries with limited budgetary resources. The findings outline the relative importance of beliefs and clear budget priorities for making agile support decisions in times of high/deep uncertainty.

Brazilian fiscal decentralization: budget priorities from an agenda-setting perspective

RESUMO Introdução: A Constituição Federal de 1988 criou um ambiente institucional para a descentralização das políticas públicas. A literatura argumenta que a descentralização política e administrativa não foi devidamente acompanhada da descentralização fiscal. Este artigo analisa como o governo priorizou o orçamento em diferentes setores de políticas públicas usando a teoria de agenda-setting. Ele também identifica fatores conjunturais e institucionais que causaram mudanças nessas prioridades. Materiais e métodos: Empregamos análise de conteúdo para codificação das transferências intergovernamentais da União segundo metodologia do Comparative Agendas Project (CAP). 814 combinações de funções e subfunções orçamentárias foram agrupadas em 22 setores de políticas públicas. Foi criado um banco de dados com informações sobre as transferências de recursos da União para estados e municípios em diversos setores de políticas públicas de 2000 a 2023. A atenção do governo às prioridades orçamentárias é medida pela participação dessas transferências no total enviado para cada nível subnacional. Resultados: Os resultados mostram que, segundo a Teoria do Equilíbrio Pontuado, a descentralização fiscal da União geralmente acontece de forma gradual, com algumas mudanças bruscas. A atenção do governo às políticas varia entre estados e municípios, mas saúde e educação sempre recebem muita atenção. Discussão: O artigo defende que a teoria de agenda-setting aprimora a compreensão da descentralização fiscal no Brasil. Também afirma que analisar todas as transferências intergovernamentais é mais relevante, pois ajuda a identificar os fatores institucionais e conjunturais que influenciam esse processo.

Budget Planning Information System Using the Rapid Application Development Method Case Study: SMK Negeri 1 Magelang Indonesia

Education plays a crucial role in building a solid foundation for the progress of a nation. As an entity, education is very important. Education in a country like Indonesia is reflected in various aspects that are closely related to national development. Education not only provides access to knowledge and skills, but is also a major milestone in reducing poverty and social inequality. Educational progress cannot be separated from educational management managed by each agency. Each agency has a vision and mission to achieve its goals. Successful educational attainment depends on several factors, one of which is financial management. Financial management is an inevitable foundation in life, playing an important role in ensuring financial stability, success and well-being. Financial management is very important in providing education. SMKN 1 Magelang in an effort to advance education both in terms of infrastructure and other needs, provides the opportunity for each unit to submit a budget plan every year. Submission of budget plans is done manually using a paper form. Problems that always arise in every budget are irregular data and time efficiency. Filtering activity priorities is also difficult for the budget team. Therefore, a problem solution is needed in the form of a system that can manage the management of the budget design. Information systems have many advantages such as good management and reporting and can increase time efficiency. Currently developing technology allows budget planning using information systems, becoming the right solution for managing budget plans. The research objectives to be achieved are as follows: Produce an appropriate information system to help prepare School Activity Plans and Budgets (RKAS) at SMKN 1 Magelang. The method used is Rapid Application Development (RAD) with three stages including planning, design and implementation. This method was chosen because it has the advantage of being able to produce a quality system in a short time. The main finding in this research is the existence of a filtering feature to determine the budget priority scale. Increasing the effectiveness and efficiency of RKAS design time at SMKN 1 Magelang and making it easier to develop and build the RKAS information system using the RAD method.

Higher Education and Economic Challenges in Pakistan

Higher education plays an important part in the betterment of educational institutes as it paves ways to enhance the skills and competencies of the staff and students. The following study aims to highlight the major hurdles in the way of financing higher education and to explore the strategies to combat such challenges. As a whole, the study focuses on better ways and strategies to enhance financing in higher education to assist economic growth and increase the literacy and employment rate along with the development of the country. The objective of the study was to carefully read all educational policies according to economic and financing challenges in higher education in Pakistan, for which a historical method of research was adopted. Findings: As a whole, by limiting the high budget priorities, the quality of education and better opportunities in the field of education can be obtained. Consequently, the study of these factors should be done efficiently and critically for the betterment and enhancement of financing in Pakistan's higher education system.

South Carolina

This paper provides an in-depth examination of South Carolina’s educational budget for the year 2023, focusing on both the K-12 and higher education sectors. As a critical aspect of the state’s commitment to fostering a robust and equitable education system, the allocation and utilization of financial resources play a pivotal role in shaping the quality of education provided to students. In the K-12 sector, this study highlights the budgetary priorities set forth by the state government, such as increasing teacher base pay, expanding full-day 4k programs for at-risk children, placing more school resource officers in schools, and funding computer science and coding instruction. Regarding higher education, this research highlights decreased funding for needs-based grants, tuition mitigation, and funding to mitigate instructor shortages in nursing schools.

Alaska

Alaska’s FY2022 budget priorities for education remained unchanged, with funding for P–12 education in first place and the University of Alaska system in fourth. In addition to funding, Alaska directed the creation of new literacy programs, allowed opportunities for State–Tribal Education Compact Schools, and established a separate fund in the treasury to protect funds for the university system. A change to the funding formula for P–12 was realized in an increase in Base Student Allocation for FY2023, the first increase since FY2017. Alaska faces pressing issues with shortages of teachers and housing, as well as the high costs of goods and services across the state.

Implementasi Kebijakan Pelayanan Perizinan Usaha Mikro Kecil Menengah Berbasis “Online Single Submission Risk Based Approach” (Oss Rba) Di Dinas Penanaman Modal Pelayanan Terpadu Satu Pintu Kabupaten Bintan

The system (OSS RBA) is a platform for administering business licensing that is digital-based and has been issued for business actors who will carry out business activities assessed based on the level of risk of business activities. The purpose of this study is to find out the Application of the Policy Contents of Government Regulation No. 5 of 2021 Concerning the Implementation of Risk-Based Licensing Services for MSME Actors by the DPMPTSP of Bintan Regency. The related indicators in this study are: 1). Government Regulation, 2). Resources, 3). Communication, 4). Disposition or Attitude of Executors, 5). Assisted Services Clinic. This type of research uses a qualitative descriptive analysis technique with 8 informants. The results of the research (1) In Government Regulation No. 5 of 2021 the Bintan Regency Investment and One-Stop Services Service already has Standards, Goals and Targets in implementing the OSS RBA system. (2) Resources which include, Human resources that are adequate and have obtained BIMTEK in providing services to business actors, Financial Resources are still inadequate because DPMPTSP applies a budget priority scale for OSS RBA system policies, and Adequate Resources for Facilities and Infrastructure in the process implementation of OSS RBA system services. (3) Communication, DPMPTSP has collaborated with DKUPP Bintan Regency which has been granted derivative access rights for the OSS RBA system and socialization has been underway to business actors who are micro, small and medium enterprises

Climate Finance: An Overview

Climate Finance: An Overview

Implementation Of Child-Friendly City Policy In Karawang City, West Java: Supporting Early Childhood Creative Play Acrivities

SSince the birth of the Convention on the Rights of the Child and the resulting "A World Fit For Children", the world community began to work together to create a child-friendly environment. Indonesia issued the Child-Friendly Regency / City (KLA) program as a policy for each district/city in Indonesia to ensure that the fulfilment of children's rights and protection is carried out in a planned and systematic manner to achieve a Child-Friendly Indonesia. One of the problems stated in the 2021 Karawang district RPJMD is that the implementation of KLA has not been optimized. Even so, Karawang City received an intermediate rank in KLA implementation in 2019. The purpose of this study is to see whether the implementation of KLA policies supports the implementation of creative play activities in Early Childhood Education. Using the literature review method, collecting data from various sources and interviews with employees of the Office of Empowerment and Protection and documentation, it can be concluded that the implementation of KLA in Karawang City is still being optimized both in budget priorities and also socialization of KLA to the wider community in Karawang City.

Supporting Healthy Aging and Older Adult Health: The Role of State and Territorial Health Agencies.

Supporting Healthy Aging and Older Adult Health: The Role of State and Territorial Health Agencies.

The Impact of Federal Funding on State Budget Priorities: Public Higher Education Operating Budgets and Medicaid

The Impact of Federal Funding on State Budget Priorities: Public Higher Education Operating Budgets and Medicaid

ФІНАНСОВО-ІНВЕСТИЦІЙНІ МЕХАНІЗМИ ЗАБЕЗПЕЧЕННЯ СТАЛОГО ЕКОЛОГО-ЕКОНОМІЧНОГО ЗРОСТАННЯ УКРАЇНИ

Financing of ecological and economic growth involves the implementation of specialized mechanisms and approaches that take into account the special requirements of sustainable development and effective use of natural resources. At the same time, in the conditions of global challenges and significant internal disparities, the field of so-called environmental finance is characterized by a number of problems. The analysis revealed that the beginning of Russia`s war in Ukraine led to additional challenges and changes in the field of environmental financing, since the crisis situation and the determination of budget priorities significantly affect the distribution of financial resources and planned activities in this field. State budget expenditures on defense as of June 2023 amounted to 52.75%, and they will increase as soon as the possibility of additional financing of its needs appears. At the same time, the funds of macro-financial international aid are directed to the general fund of the budget, from where all costs are financed, and there is also an agreement with the EU that their funds go to humanitarian needs and are not spent on financing the spheres of security and defense. The analysis of the current situation, as well as full-scale military actions in Ukraine, leads to the conclusion about the need to intensify the financing of green initiatives and projects, as well as the development of appropriate mechanisms for tools. According to the formalization, the relevant financial mechanisms should be implemented at several levels, in particular, similarly, through the prism of two models: sectoral and territorial models. Ensuring the financing of ecological and economic growth is an important task for any state, as it contributes to the balanced development of the economy, the preservation of natural resources, and the improvement of the quality of life of citizens. A number of measures aimed at expanding investment support are proposed, namely, the development of a comprehensive strategy for ecological and economic development, the creation of an attractive and stable investment climate, the development of innovative, digital technologies and the implementation of green solutions should be priorities, the state can attract funds through the issue of "green bonds", development of partnerships between the public sector, private companies and international organizations.

Public expenditure in education at all levels (primary, secondary, and higher) in Bhutan: A critical analysis

This critical analysis delves into the allocation and utilization of public expenditure in education across all levels in Bhutan, including primary, secondary, and higher education. The study aims to provide valuable insights into how public funds are distributed and used within Bhutan's education system. By conducting this analysis, we seek to identify strengths, weaknesses, and areas for improvement in education funding and policy-making to enhance the overall effectiveness of public investment in education for the betterment of Bhutan's educational system and its citizens. The research employs a secondary data research method, allowing for an in-depth analysis of extensive datasets without the need for primary data collection. This method ensures efficiency and enables researchers to gain valuable insights into the education system and its funding. In 2015, public expenditure on education accounted for 25.5% of the total government expenditure in Bhutan. This marked a substantial increase from the previous year's figure of 17%. This is a positive trend that indicates a growing commitment to education. Expenditure in primary education increased significantly, rising from 32% in the previous year to 57% in 2015. This highlights the government's emphasis on foundational education, which is crucial for building a strong educational base. Expenditure per student in secondary education showed fluctuations, with a figure of 53.9% in 2014. However, there was an overall upward trend in expenditure per student from 1971 to 2014. This suggests that while secondary education is receiving attention, there may be room for more consistent funding. Tertiary education received 10.3% of the expenditure in 2014, although there were fluctuations in funding over the years. Ensuring adequate funding for tertiary education is crucial, as it plays a vital role in producing a skilled workforce that can contribute significantly to the nation's development. The analysis reveals that public spending on education as a percentage of GDP experienced fluctuations, with some years witnessing significant increases or decreases. Consistent education funding is vital for Bhutan's socioeconomic progress. This analysis emphasizes the need for stable investment in primary, secondary, and tertiary education. It highlights the evolving budget priorities and underscores education's critical role in Bhutan's development. Policymakers should use these findings toensuresustained and balanced education investment forlong-termprosperity.

Pelatihan Perencanaan Pembangunan Desa Seruni Mumbul dalam Rangka Mendorong Pencapaian SDG’s di Lombok Timur

Regulations on the use of the budget by the Village Government are constantly changing. These changing regulations require village officials and the community to understand the latest regulations in order to be able to make development budget priorities, including for preparing programs that support the achievement of Sustainable Development Goals (SDG’s). Community Service Activities aim as a forum to provide understanding and knowledge to village officials about (a) the Concept and Definition of SDG's; (b) The role of the village in realizing SDG's; (c) Development planning to realize SDG's. In order to achieve these goals, the solution is to carry out counseling to participants using the lecture method accompanied by discussion. This activity was said to have run well and was successful as assessed by several indicators, namely: (1) The participants who attended were village officials and community leaders had understood the material presented. (2) The village government has a superior development plan in order to encourage the achievement of SDG's. Suggestions regarding this activity are (1) Teams can carry out activities at the same location in the form of development planning technical assistance so that programs can be developed to achieve SDG's; (2) Public participation needs to be increased in development planning.

Analysis of Planning and Drug Procurement at Kragan II Public Health Center during Covid-19 Pandemic

Introduction: Based on the results of a preliminary study at the Kragan II Health Center, Kragan District, Rembang Regency, it was found that problems in drug procurement activities were located on the Large Pharmaceutical Trader or Pedagang Besar Farmasi (PBF). In addition, the COVID-19 pandemic has also affected the budget cuts for the procurement of drugs at the Kragan II Health Center.Methods: This research was descriptive qualitative research. Data collection techniques use in-depth interviews and observation techniques. The sampling technique used was purposive sampling and data were analyzed using the Miles and Huberman model.Results: The results showed that the process of planning and supplying drugs at the Kragan II Health Center had not gone well even though the indicators in Regulation of the Minister of Health Number 74 of 2016 of the Republic of Indonesia had been realized. The process of planning and procuring drugs at the Kragan II Health Center (Puskesmas) experienced problems in the field of funding for the procurement of drugs due to the Covid-19 pandemic. Another problem is the PBF whose response is slow and the drugs distributed are not following what was ordered by the pharmacist.Conclusion: Regarding debts with PBF, pharmacists are advised to discuss with the Head of the Kragan II Health Center regarding budget priorities during the COVID-19 pandemic to immediately pay off debts with PBF so that pharmacists can procure with PBF again. Therefore, drug services to patients can run well.