City Budget Research Articles

Local Tax Optimization Strategy In Jambi City: A Literature Review

This scientific paper seeks to evaluate the ability of local taxation as a source of income, the level of tax participation and the efficiency of the tax collection mechanism in Jambi City budget 2018-2022. The analytical methodology used in this research includes descriptive and qualitative approaches. Descriptive analysis incorporates computational methods that are illustrated in the form of numerical data, tabulations, and graphical representations. In the meantime, the qualitative aspects include conducting intense interviews that are analyzed using SWOT. Based on the findings from the analysis of local tax effectiveness covering from 2011 to 2023, it reveals that the efficiency of local taxation shows variability in different years. Based on existing literature and comparisons between studies that have been conducted, tax optimization can be carried out in Jambi City in line with the principle of fiscal decentralization in regional autonomy by enforcing regulations to ensure the creation of sustainable development and economic growth. Some of the things that can be done are increasing tax compliance, digitalization and simplifying the tax structure. This discussion produces input to the Jambi City Government to explore the potential of local revenue, which influences the growth of Regional Own-Source Revenue (PAD). Therefore, optimal development can lead to positive outcomes for the community, such as the economic growth of people in Jambi City and the optimization of tax revenue.

Dwindling funds and increased responsibilities: Decentralization, unfunded mandates, and Harare's infrastructure crisis

Zimbabwe's capital city, Harare, faces severe infrastructural challenges. The city is presented with major constraints in its ability to adequately provide services for its growing population while losing essential streams of revenue required for infrastructural maintenance and development. This occurs in the context of the decentralization from the Zimbabwean national government to its cities. Cities like Harare are tasked with mandates to govern but are not provided the adequate financial means nor support to sustain their population or aging infrastructure. In this paper, we study this issue by conducting a broad literature review on decentralization and unfunded urban mandates, before narrowing our focus to decentralization and urban governance in sub-Saharan Africa. We then interrogate Harare as a case study, drawing on two rounds of interviews in 2015 and 2022 to identify key aspects of Harare's infrastructure crisis, which we tie to its unfunded mandates. We conducted 51 semi-structured expert interviews, and 4 extensive focus groups with a total of 32 people in order to revisit key themes that were prevalent during the first round of interviews. This was complemented by a review and analysis of national and city budgets and other relevant reports to demonstrate trends on revenue generation, capital expenditure and dynamics around intergovernmental fiscal transfers (IGFTs). We offer novel insights into Harare's infrastructure crisis, while also raising several urban financing and decentralization themes that are applicable from a global perspective.

Transparency and Its Manifestations in Russian Media Discourse: A Case Study of HC Traktor

The article explores the manifestations of transparency related to the Russian political management in 2018–2019. A discursive analysis included the media materials covering the decision by Chelyabinsk (the seventh largest city in Russia) regional authorities, without public discussion, to allocate significant funds from the city budget to support HC Traktor. The public discussion of this issue was widely reflected in the media. Civic activists accessed official online documents concerning the participatory financing and initiated an online dialogue with the authorities, disagreeing with their decisions, offering alternatives, and suggesting that internal political management be made more public. The study systematizes various aspects of transparency: openness, availability, clarity, democracy, visibility and accountability. Since new media and social networks play a key role in the interaction between the state authorities and public, the paper considers all the structural elements of modern media communication: addressees, target audience, channels of information, the content and form of publications, their perlocutionary effect. The results of our study proved that communicative success was reached by breaking language standards, polycode information delivery, and storytelling techniques. The perlocutionary effect of this transparent media communication was difficult and deferred. The public dialogue did not satisfy the initial public demand, but it did influence the management practices (further reflected in Russia’s federal legislation) and accompanied changes in the composition of regional elites. Keywords: Transparency, information society, public authorities, tropes, stylistic devices, storytelling.

Financial implications of the process of shrinking Polish cities for selected aspects of city budgets

Contemporary demographic processes involving the decline and aging of the population and the accompanying economic crisis in many cities around the world are referred to as shrinking. The causes and effects of this phenomenon are still insufficiently explained. The article investigates the financial effects of shrinking on the budgets of Polish cities. The article aims to indicate how the loss of inhabitants may affect the city’s economy, and thus the city’s budget, and to identify and assess differences between selected budget categories in shrinking cities and in those cities that have not experienced the problem of depopulation. First, a literature review was conducted, followed by a financial analysis of the budgets of shrinking cities, which was supplemented with a comparative analysis of the selected revenues and expenditures of budgets of cities that were not undergoing the shrinking process. The research period covered the years 2018–2022. As the analyses show, the way in which cities’ demographic problems impact their financial situation occurs through the economy, the condition of which in the era of knowledge-based economies depends on human capital resources. The financial analysis of selected budget indicators allowed us to conclude that shrinking cities had much lower budget revenues per capita, lower revenue independence, and lower budget expenditures. The opposite situation was observed in the case of expenditure on benefits for natural persons, the higher level of which in shrinking cities confirmed the need for greater involvement of cities in financing social policy.

Роль ведущих предприятий в социально-экономическом развитии промышленных городов и в повышении их конкурентоспособности

Based on the work of domestic researchers and analysis of ESG reports of a number of Russian companies, the article reveals and systematizes the main directions and forms of influence of leading enterprises on the socio-economic development of industrial cities and their competitiveness. It highlights direct forms of their participation, which are carried out in the form of indirect injections (taxes of enterprises and their employees going to the city budget; social assistance to employees, development of their professional competencies), as well as in the form of material investments of companies directly in urban development (in the protection environment, construction and improvement of educational, cultural, sports, recreational facilities, organization of city events). Leading enterprises can participate in the management of urban processes, ranging from economic, infrastructural, social, image and ending with their environmental aspects. Analysis of corporations' reports and systematization of the types and forms of their activities allowed us to conclude that leading enterprises play a significant role in increasing the competitiveness of cities as a whole.

Soviet Practices of Financing the Operation of Highways in the Tyumen North: Between Regional Lobbying and Departmental Voluntarism

The article analyzes the Soviet practices of financing the operation of highways in the Tyumen North in the mid-1960s – early 1970s. Based on the materials of state and municipal archives, as well as the memoirs of road users of the Tyumen region, with the help of historical-genetic and historical-comparative methods, an attempt is made to show departmental interests and features of regional lobbying practices during the formation of contributions from enterprises of the Khanty-Mansiysk and Yamalo-Nenets national districts to the so-called “road fund” of the Tyumen Region for the operation of highways within the framework of the decree of the Presidium of the Supreme Soviet of the RSFSR (April 7 , 1959). The main problems of financing the repair and maintenance of highways, which led to contradictions between the Soviet authorities at the regional and district levels, are identified. Interdepartmental conflicts between Tyumenavtodor’s management and enterprises of the national districts were an active continuation of regional contradictions. The essence of the main contradictions in the period under study was the departmental affiliation of the highways of the Tyumen North. They did not belong to local or regional public roads and could not be repaired at the expense of deductions received by decree from enterprises and organizations in national districts. Among the practices of administration by the road industry, directive planning for the year and the formation of a task for the shared participation of enterprises of the districts played an important role. The author comes to the conclusion that enterprises and organizations of the national districts sought to reduce the amount of monetary contributions for the repair and construction of highways and redistribute funds to the district or city budget at the enterprise’s location. However, the Soviet authorities, represented by Tyumenavtodor’s management, hindered these processes, pursuing the goals of financial support for roads under construction in the south of the region, as well as recruiting road construction equipment and enterprises’ trucks.

Costs of Coal Abatement for Residential Heating to Reduce Urban Air Pollution in Asian Russia: Evidence from Krasnoyarsk

Heat and electricity generation are major sources of air pollution in many large cities worldwide. In Siberian cities, the heat supply significantly contributes to air pollution, as coal remains the primary energy fuel in most of Asian Russia. Krasnoyarsk, the second-largest city in the macro-region by population, serves as a clear example of urban air pollution. In recent years, public authorities have implemented several measures to reduce pollutant emissions. These measures include modernizing thermal power stations, replacing inefficient small boiler houses, and converting residential heating to more environmentally friendly types of fuel. However, our analysis shows that these policies have not yet resulted in a significant transition away from using coal for heating. One of the primary reasons is that alternative fuels are unable to compete with coal in terms of price. The proposal suggests transitioning private households to pellet heating. Our goal is to evaluate the potential environmental and economic impacts of this measure. We estimate the necessary subsidy size for the successful implementation of both initiatives. In conclusion, converting households from coal to pellet heating can reduce the emissions of nitrogen oxides, carbon monoxide, sulfur oxides, and suspended particles by 0.2%, 8.5%, 4.4%, and 2.7%, respectively, of the total pollutant emissions in Krasnoyarsk. Furthermore, this conversion can provide economic benefits by supporting local pellet producers who heavily rely on export markets. If practically implemented, the proposed approach could solve one of the most significant development issues of one of the largest Russian cities within a few years, with only 2.5% of the annual city budget expenditure.

The research of the transport infrastructure development in Ternopil

The article is devoted to the problem of studying the state of transport infrastructure of the city of Ternopil in order to further develop a plan for sustainable urban mobility for territorial community of Ternopil city. To satisfy the existing needs of passengers in high-quality transport service, it is necessary to ensure a sufficient number of buses with large and medium passenger capacities. However, according to the principles of sustainable urban mobility, exploitation of the new “green” electric vehicles should be the priority for the modern transport policy of the community. Currently, the most problematic situation with insufficient parking spaces can be observed in the central part of Ternopil. In particular, the city is experiencing such situation due to the growing level of motorization of residents of Ternopil territorial community and, accordingly, the growing demand for the use of individual transport. To solve the current problem, various sources of financing, such as the city budget, the state budget, investments, loans, funds of individuals and legal entities are attracted. Despite this, the implementation of measures still largely depends on the local budget. Analysis of the allocation and development of fundings showed that there has been a prolonged underfinancing of works related to the transport infrastructure of Ternopil. An analysis of the actual indicators of the development of financial resources that have been allocated from the local budget to improve the state of SN for 2020 showed that they did not reach the planned values by 36.4%. Also, in 2020, according to the local budget, it was planned to finance the Program for the development of bicycle infrastructure of the city. The amount of financing was meant to be 2000.0 thousand UAH. However, in fact, no investments were actually made.

Пріоритети податкової політики соціально-економічного розвитку територіальних громад

The article formulates the priorities of the tax policy of socioeconomic development of territorial communities under the influence of endo- and exogenous factors of its implementation. In the course of the study, general scientific and special research methods were used: analysis and synthesis, the method of causal analysis, methods of systematization and logical generalization, as well as the method of SWOT analysis. Their application made it possible to identify and systematize the problems of implementation of tax policy in the context of ensuring the socioeconomic development of territorial communities in Ukraine, taking into account the regulatory, organizational, economic, managerial and regulatory aspects. The method of SWOT analysis identifies obstacles and opportunities, weaknesses and strengths of the implementation of tax policy aimed at the development of individual territories of the country. According to its results, the priorities of the tax policy of socioeconomic development of territorial communities are determined. It is proposed that the implementation of these priorities of the tax policy of socioeconomic development of territorial communities of Ukraine, taking into account its administrative-territorial structure and differences in the natural-resource, production-sectoral and socioeconomic provision of individual territories, should take place primarily at the local level, which will help to form «development centers», the economic growth of which, according to the principle of diffusion, will spread to the regional and national levels. It is expected that the identified priorities will help to improve the existing tax policy, contributing to increasing the tax potential of budgets of cities, the formation of a business environment, and improving the tax culture both at the level of the population and at the level of competent local authorities, as well as the growth of social awareness and participation in the economic development of territorial communities.

Budgets of Russia's largest cities in the face of external constraints

Subject. This article discusses the issues of implementation of the fiscal federalism policy. Objectives. The article aims to analyze the budgets of Russia's largest cities through various parameters of income and expenditure. Methods. For the study, we used logical and comparative analyses. Results. The revenue part of the budgets of the country's largest cities is characterized by an increase in the share of gratuitous receipts. The dependence of local budgets on other levels of the country's budget system is noted, and the differentiation of the largest cities in terms of budget expenditures per capita is increasing. Conclusions. The results of the study can be used to develop a new model of the country's internal development, involving a more efficient use of financial resources and taking into account the factor of international sanctions.

Ekaterinburg (Sverdlovsk) During NEP Years: Organization of City Government System

The article discusses the activities of various levels of government structures (city council, gubernatorial, district and regional executive and party bodies) in managing EkaterinburgSverdlovsk during the NEP years. It is established that during this period, the central government was faced with a choice between centralism or decentralization in local governance and the delineation of powers between councils and different levels of regional government. It is noted that in practice, a multilevel system of city management was formed, which had both positive and negative aspects. It is shown that on the one hand, in conditions of weak city authority and a shortage of city budget, the intervention of regional authorities in urban issues and financial injections from their side allowed for the successful resolution of acute urban economic issues. On the other hand, such a system of power significantly limited the authority of the city council, pushing it to other government structures. As a result, the author concludes that the city council was not a full-fledged, independent administrative unit, and its competence in managing the city was significantly limited. This situation is explained by the fact that the main decisions regarding the directions of city development were made by regional authorities, which did not always positively affect the effectiveness of urban management.

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.

Analysis of the dynamic relationship between income and expenditure of the Moscow budget (2013:01÷2023:03): Time-frequency approach

The article conducts a study of the sustainability of the Moscow city budget, based on an analysis of the time-frequency relationship between its monthly expenses and income, for the period from December 2012 to March 2023, using the calculated values of wavelet coherence and the phase difference between the wavelets of expenses and income. Four main concepts concerning the correlation between government expenditures and income, including tax revenues, are considered — these are the hypotheses: “income-expenses”; “expenses-income”; fiscal synchronization and the institutional separation hypothesis. The results of the study show that in the case of the Moscow city budget, all four dynamic relationships between its income and expenses are observed, in different time periods, on different time scales, over the observation time interval (2013:01?2023:03), proposed by the theory. Assessing the dynamic relationship between income and expenditure of the budgets of the constituent entities of the Russian Federation is important for the development of fiscal policy aimed at increasing the sustainability of the budgets of the constituent entities of the Russian Federation.

Penilaian Akuntabilitas Keuangan Sektor Publik untuk Menilai Kinerja Keuangan Pemerintah Kota Bandar Lampung

Regional autonomy policies implemented by local governments have a significant impact on their financial management efficiency. It is important to create competitiveness based on principles appropriate to the potential and unique characteristics of each region. Assessing regional financial performance is critical, especially in the context of high-quality accountability principles, including thorough evaluation of regional financial performance measures. This study uses a quantitative descriptive method, focusing on analyzing regional financial ratios. The data used comes from secondary sources, specifically the Bandar Lampung City Budget Achievement Report from 2019 to 2021. The research results show that the regional financial performance of Bandar Lampung City, if evaluated based on the regional financial independence ratio, is ranked at advisory level. However, the original regional income (PAD) efficiency ratio shows inefficiency in managing this source of income. In addition, the regional financial efficiency ratio shows that the level of efficiency has not yet reached the optimal level. PAD, gross income, and operating expenditure growth rates trended negatively, while capital expenditure growth rates trended positively.

주민참여 관리방식과 적극행정이 제도의 성과 인식에 미치는 영향에 관한 연구

This study aims to examine the relationship between citizen participation management methods, including proactive public administration, and expected performance by participatory budgeting in a metropolitan city by mixed methods research. Few study has been involved in the relationship between citizen participation management and policy effect in local governments. This study includes proactive public administration as a method for citizen participation management. Proactive administration is more likely to induce the strengthening of cooperation between citizens and local governments as a goal of participatory budgeting because proactive public administration features implementing policies with the expertise and creativity of public officials for the public interest. Based on the analysis results, this study suggests policy implications regarding citizen participation management methods to enhance the effectiveness of policies in participatory budgeting.

The City of Bălți on the Pages of the Newspaper „Бессарабское слово” (year 1936)

The Bessarabian press from the interwar period represents an important source in studying the socioeconomic and cultural aspects that took place in society. For example, the newspaper „Бессарабское слово” (eng. – Bessarabian word), a daily newspaper published in Chișinău, with a page dedicated to the county centers of Bessarabia. With reference to the year 1936, the correspondents responsible for Bălți County elucidated the current problems of Bălți society: the city budget and the distribution of money for administrative-economic problems, the road repairs, solutions for electrification, the sanitary and epidemiological situation, school, cultural and philanthropic events, the problems of the Jewish society, the strikes and social tensions, but also a series of other aspects that required the involvement of the local authorities or the Bălți society.

AKUNTABILITAS KINERJA INSTANSI PEMERINTAH ACEH DAN FAKTOR YANG MEMPENGARUHINYA

This study aims to determine the effect of budget target clarity, accounting control, and reporting systems on performance accountability in Aceh government agencies. The population in the study were state civil servants at the Aceh Financial Management Agency who carried out their activities in the programming or planning subdivision for young experts, the finance subdivision, the revenue sector, the Aceh Budget sector, the Aceh Property Management sector, the treasury sector, the accounting sector, the development sector, and the district city budget evaluation, with a population of 125 respondents. The sample used was simple random sampling with the Slovin formula, with 55 respondents as the research sample. The results showed that the clarity of budget targets and accounting controls partially had no significant effect on performance accountability, while the reporting system affected performance accountability. In addition, the clarity of budget targets, accounting controls, and the reporting system influence performance accountability in Aceh government agencies simultaneously.

KAJIAN PEMBIAYAAN SAMPAH DAN KELEMBAGAAN UNTUK PENGELOLAAN TPA SAMPAH KOTA BLITAR

Technological developments and population growth have an effect on waste management which requires proper and adequate handling because the volume of waste is increasing day by day. The main problem of final waste management is overcapacity at TPA and low level of waste management before entering TPA. The city of Blitar has an area of around 32.57 km2 with a population of ± 158,313 people. The Blitar City TPA is located in the Ngegong neighborhood, Gedog Village, Kec. Sananwetan with a land area of 4 ha. There are 2 cells in the prepared Gedog TPA. Currently cell 1 is passive. If the community and scavengers sort waste, it is estimated that cell 2 will be full in the next 3 years. The results of the calculation of the investment performance of the local government of Blitar City have a high investment capacity. Waste processing is still sourced from the Blitar city budget. The Operational Budget for Waste Handling from the APBD of the city of Blitar has fluctuated and there is not even written data on the budget. The fees from the community are not enough to manage all the existing waste, so they are unable to cover the operational costs of waste processing. The UPTD in the field of waste management has not yet collected user fees in a good administrative manner, because data on fees is not yet available according to the type of classification/group of objects of fees. It is recommended that personnel take part in administrative management training for collecting waste fees, so that they have a data base for fees. Regional Regulation Number 07 of 2017 concerning Garbage/Cleaning Service Charges needs to be amended, which will be used as the basis for imposing fees according to the type of object. Collaboration between the government and business entities in providing infrastructure for waste management in the city of Blitar cannot yet be carried out. It is better to do internal improvements, for example in financing and institutions.

Solutions to Enhance the Efficiency of Local Development Investment Funds in Vietnam

The paper titled “Solutions to Enhance the Efficiency of Local Development Investment Funds in Vietnam” examines the role and operations of Local Development Investment Funds (LDIFs) in the context of infrastructure development within the budgets of Vietnamese provinces and cities. These funds play a crucial role in mobilizing resources, engaging private economic entities, and supporting economic and social infrastructure projects. The paper evaluates the current status of LDIFs, highlighting their achievements, limitations, and challenges. The study proposes a comprehensive set of solutions to enhance the effectiveness of LDIF operations and improve their impact on local economic and social development. The introduction provides an overview of the fiscal challenges faced by the government and localities due to overspending within permissible limits. The second section details the current situation of LDIF operations, presenting statistics on their capital, lending activities, investments, and engagement with other financial funds. It underscores the achievements in capital accumulation, lending, investment, and entrusted activities, while also pointing out limitations such as restrictions on capital mobilization, small fund sizes, non-performing loans, and challenges in investment activities.To address these challenges, the paper presents a set of solutions in the third section. The proposed solutions aim to enhance the effectiveness of LDIF activities and ensure they contribute optimally to the ongoing efforts of building prosperous provinces and cities in Vietnam. The paper references various sources, including reports from the Association of Local Development Investment Funds, government decrees, academic journals, and research articles, to support its analysis and recommendations for improving LDIF operations.

De pollicitationibus. On the nature of unilateral public promises in Roman law

ObjectivesThe subject of the study is the Roman institution of pollicitatio, which is currently unknown. At most, it can be compared to a modern public promise. The institution of pollicitatio appeared in the municipal law and it was a public promise to build a public facility or organize a public event. Such a promise was most often made in connection with running for public office in order to gain the favor of voters. Roman lawyers were already wondering about the nature of this institution and the legal consequences it gave rise to. The institution of pollicitatio was a great support for city budgets, which at that time had full independence from central finance.Material and methodsThe work collects and thoroughly analyzes the most important sources concerning the institution of pollicitatio. The aim of the conducted research is to analyze the political and economic context of the functioning of this sui generi public law institution.ResultsAs a research hypothesis, a thesis was put forward, according to which the municipalities of ancient Rome found a way to implement a solution in order to find finances for the implementation of public utility goals.ConclusionsThe final conclusions stated that the nature of this institution should be clarified by referring it to institutions similar at that time, namely to promissio, donatio, votum or legatum. From the analysis of the sources of Roman law and the comparison of pollicitatio to other similar institutions existing at that time, it can be concluded that it was a unilateral promise to build a public facility or organize a public event by a private person, most often in connection with running for public office.