Government Budget Research Articles

Fuzzy Linear Regression Modelling of Federal Government Budget Performance

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Budgetary control and the adoption of consortium blockchain monitoring system in the Ghanaian local government

PurposeThis study aimed to examine the adoption of consortium blockchain technology to ensure interoperability for the transparency of budgetary control in Ghanaian local government.Design/methodology/approachThis study is based on the design science research (DSR) observational technique for developing a consortium blockchain budgetary control system for Ghana's local government.FindingsThe study resulted in the design of a consortium blockchain monitoring and evaluation system to set up a mechanism to monitor various budget projects, processes and transactions for Ghana's local government. The findings also proved Ghana is ideally positioned to gain an advantage from designed artefacts such as ours, given its digital financial service (DFS) policy. In addition, the evaluation of the designed artefact proves there will be a positive impact on budgetary processes by addressing transparency concerns; however, the success of this concern depends on how the local government organisation embraces the artefact.Research limitations/implicationsThe study sheds light on budget monitoring and evaluation tied to peer-to-peer (P2P) participation in the public sector via an advanced administrative digitalised networking and communication algorithm (A Distributed Ledger Technology - blockchain). The difference between the designed artefact and the traditional M&E system is argued. The study is limited by the paradoxes and inefficiencies of the integration of blockchain into the Ghanaian local government but, at the same time, presents a high level of certainty and possibility.Practical implicationsThe proposed artefact has presented relevance because it is a new solution to existing concerns like trust, transparency, accountability and compliance, thereby improving local government budget administration.Originality/valueThe study has offered unique and new methods, guidelines and designs for tracking various budget projects and processes beyond the conventional technology-driven approach via DSR, exhibiting a unique solution for solving budget transparency, trust, accountability, compliance and data accessibility concerns.

PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH

The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 39 department employees, secretaries, section heads, sub-division heads, and work subunits from the Regional Work Unit (SKPD) of the Environment and Forestry Service of Bengkulu Province who helped prepare the government budget. Data was collected through a questionnaire method, and respondents were given one. To analyze the data, the Spearman Rank test and hypothesis testing were used. The results of this research show that the three independent variables-implementation of performance-based budgeting with metrics of budget accountability and transparency, budget discipline, budget fairness, budget efficiency, and budget effectiveness-influence the performance accountability of government institutions

The Effect of local government size, wealth, balancing funds, capital expenditures, employee expenditures and budget financing surplus (SILPA) on regional financial independence in regency/city governments in North Sumatra province

This study aims to determine the effect of Local Government Size, Wealth, Balance Fund, Capital Expenditure, Employee Expenditure, and Budget Financing Surplus (SILPA) on Regional Financial Independence at Regency/City Governments in North Sumatra Province. The population of this study were 33 regencies/cities in North Sumatra Province with a total sample of 28 regencies/cities in North Sumatra Province for the period 2020-2022 based on purposive sampling and using secondary data. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis then hypothesis testing. The results prove that partially, Capital Expenditure and Employee Expenditure have a significant positive effect on Regional Financial Independence, while Balance Funds have a significant negative effect on Regional Financial Independence. Local Government Size, Wealth and Budget Financing Surplus (SILPA) have no effect on Regional Financial Independence. Simultaneously, all independent variables have an influence on Regional Financial Independence.

The Potential for Increasing Corn (Zea mays) Production to Support Agricultural Self-sufficiency in the Bangkunat District of West Pesisir Regency, Lampung Province

This study aims to understand the potential of increasing fish production in Bangkunat district of the Pesisir Barat, based on internal and external factors, using qualitative research methods, purposive sampling, and SWOT analysis. The study found that the potential increase in fish production in Bangkunat district is influenced by internal factors such as human participation, government budget, fish production, subsidies, and government support, as well as external factors like technology development.

Can Subsidy Policies Reduce Vaccine Hesitancy Under Social Learning?

Vaccine hesitancy refers to a delay in getting or refusing vaccinations for efficacy reviews from early vaccinated individuals (e.g., social learning). However, no reviews occur if everyone delays. To overcome vaccine hesitancy, we first introduce social learning to characterize this undesirable behavior in two-period vaccine market (composed of a government, a manufacturer, and individuals). Then, designing subsidy policies are in three aspects: subsidy recipients (who should be subsidized, individuals or manufacturer), subsidy times (when subsidy policies should be set, preannounced or responsive), and subsidy paths (how the subsidy level should be adjusted over two periods, increasing or decreasing). Some results are yielded. First, if subsidy recipients are individuals, sales subsidies occur, and their equilibrium subsidy paths hinge on subsidy times. When sales subsidies are preannounced in the first period, a decreasing path is always optimal. In contrast, when these subsidies are responsive in two periods, an increasing path may be optimal. Second, these optimal sales subsidies can counter vaccine hesitancy and, further, utilize social learning to enhance vaccine coverage with different levels. Their differences are affected by two factors (government budgets and uncertain vaccine efficacy levels) that have asymmetric roles. Finally, if subsidy recipients are shifted from individuals to the manufacturer, cost subsidy occurs but it fails to overcome vaccine hesitancy.

Analysis of Influential Factors Towards the Timing of Regional Government Budget (APBD) Absorption

Analysis of Influential Factors Towards the Timing of Regional Government Budget (APBD) Absorption

The Teacher Professional Education Program: Budget Management, Academic Services, And Learning Outcomes

Budget management, academic services, and implementation of teacher professional education are important points in teacher education and training activities. The purpose of this study was to determine budget management in terms of the level of ease of managing the teacher professional education (TPEP/PPG) budget, academic services with indicators of reliability, responsiveness, assurance and empathy, and learning outcomes. A qualitative approach is used in this research method. Sources of research data were obtained from 12 PPG managers and 10 academic staff at four higher education institutions of the Ministry of Religion in Indonesia. Questionnaires and in-depth interviews were used to collect data. The study's findings show that budget management originating from state and regional government budgets does not pose many challenges because technical guidelines for budget use are already in place, and their implementation is monitored and evaluated by the ministries of technology, research, and higher education, as well as religion. Academic services are well-implemented, and learning outcomes are favorable, with a graduation rate of 80%.

Decoding the government budget puzzle

Purpose: The relationship between public expenditure and revenue that determines the budget balance in the explanation of budget deficits is very important. This study aimed to examine the association between public spending and income in Turkey. Methodology: This article applies the continuous wavelet transform method (CWT) to study the relation-ship between government revenues and expenditures in Turkey. The study, which covers the period 2006-2020, consists of monthly data. The following four CWT tools were used in the analysis: Wavelet Power Spectrum, Cross Wavelet Power, Wavelet Coherence, and Phase Difference. Results: The results of the study, controlling taxes rather than expenditures, play a key role in reducing fis-cal deficits in Turkey in the short term. It is revealed that the dynamics of the budget balance in the medium term can be explained by the spend-tax hypothesis and that the tax burden can be alleviated by spending cuts. In the long term, results were obtained that support the spend-tax hypothesis. Conclusion: The paper reveals that taxes play an important role in controlling budget deficits in the short run. It turns out that the dynamics of the budget balance can be explained in the medium term by expendi-ture cuts and then the tax burden can be alleviated. In the long run, implementing fiscal policies based on public spending rather than taxation will be more effective against budget deficits.

The U.S. Public Debt Valuation Puzzle

The government budget constraint ties the market value of government debt to the expected present discounted value of fiscal surpluses. We find evidence that U.S. Treasury investors fail to impose this no‐arbitrage restriction in the United States. Both cyclical and long‐run dynamics of tax revenues and government spending make the surplus claim risky. In a realistic asset pricing model, this risk in surpluses creates a large gap between the market value of debt and its fundamental value, the PDV of surpluses, suggesting that U.S. Treasuries may be overpriced.

Economic Performance of Nasser Gholi Ardalan (Representative of Sanandaj in the Fourteenth to Sixteenth Terms of the National Consultative Assembly)

Nasser Gholi Ardalan was one of the representatives of Sanandaj in the National Consultative Assembly during its fourteenth to sixteenth terms. His economic performance in the Assembly experienced ups and downs. Some of his economic actions were marked by moderate policies and leniency, while in other instances, his economic and financial actions left diverse impacts on the Assembly, leading to various transformations. The issue addressed in this study is the examination and evaluation of Nasser Gholi Ardalan's economic plans and programs, which has been conducted descriptively and analytically based on the minutes of the National Consultative Assembly, archival sources, and historical data. According to the findings of this study, Nasser Gholi Ardalan was one of the most active representatives in economic discussions, both at the national and regional levels, during the fourteenth to the end of the sixteenth terms of the National Consultative Assembly. His involvement spanned areas such as the annual and current government budgets, currency issuance, taxation, and more. He was attentive to economic issues and the people's problems and did not hesitate to criticize and caution the government when necessary.

ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ДЕРЖАВНОЇ ПІДТРИМКИ ПТАХІВНИЦТВА В УКРАЇНІ: ІСТОРИЧНІ АСПЕКТИ ТА СУЧАСНИЙ СТАН

The purpose of the article is to study the historical aspects and analyse the current state of legalsupport for poultry farming in Ukraine.Methods. The research methodology consists of general and special methods of scientificknowledge, including historical and legal, comparative and legal, systemic and structural,analysis, synthesis and others, which allow for a consistent approach to the disclosure of the goal,to study and compare the positions of scientists, and the provisions of the legal acts of Ukraineregulating state support for poultry farming in our country.Results. The article shows that after the collapse of the Soviet Union and the economic crisis,the poultry industry has significantly declined, which has led to a reduction in the number ofpoultry and a decrease in the production of eggs and poultry meat. At the same time, most of thepoultry enterprises of the former collective and state farms became unprofitable, leading to theirbankruptcy.It is noted that the beginning of the recovery of the poultry industry was the reform of collectiveagricultural enterprises and the creation of private enterprises on their basis, as well as theintroduction of budgetary programmes to support domestic agricultural producers and the use ofpreferential taxation in the field of agriculture.The author notes that the programme of financial support for agricultural enterprises through themechanism of cheaper loans, which provided funds from the state budget to partially compensatethe interest rate on loans taken by agricultural enterprises from banks for the purchase of poultry,eggs for hatching, feed, spare parts for the repair of agricultural machinery and equipment, etc.,was of great importance for the development of poultry farming.It is argued that a significant upgrade of the material and technical base of poultry enterpriseswas facilitated by the budget programme for partial compensation in the amount of 30 per cent ofthe cost of complex domestic agricultural machinery purchased by them. It is proved that the poultry enterprises enjoying a preferential taxation regime in the form ofpayment of a fixed agricultural tax and the introduction of a special taxation regime for thepayment of value added tax stimulated the development of the poultry industry as a whole.It is established that today, poultry enterprises are deprived of any support due to the lack offunding for government budget programmes and the cancellation of preferential taxation, whichhas negatively affected the development of poultry farming.Conclusions. Proposals for the restoration of the poultry industry have been formulated, whichwill contribute to the development and competitiveness of this industry and which could beenshrined in the draft New Agricultural Policy, which is part of the Recovery Plan of Ukraine.

KSRTC's Budgetary Issues as a Result of Government Budget Constraint

KSRTC's Budgetary Issues as a Result of Government Budget Constraint

The Impact of Property Crime on Public Infrastructure Development in the Nigerian Cities

Property crime in Nigeria incurs billions of Naira in annual rehabilitation costs, significantly straining government budgets and hindering resource allocation for sustainable urban development. This study investigates how public infrastructure development in Nigerian citiesis impacted by property crime focusing on the Lagos metropolis. Utilising both primary and secondary data, including in-depth interviews with five building industry professionals and government records analysis.The research adopts parallel data analysis to assess the financial impact of property crime, its relationship with environmental decay, economic losses, social consequences, and its effect on project delivery timelines. It exemplifies the use of triangulation as a methodological metaphor for drawing inferences from qualitative and quantitative findings. The findings demonstrate that property crime severely hampers public infrastructure development, resulting in increased government expenditure, environmental degradation, economic setbacks, public suffering, and delays in project completion. The study underscores the need for comprehensive strategies to mitigate property crime and ensure sustainable infrastructure development. Effective measures, including enhanced security partnerships and community engagement, are crucial for protecting public assets and informing policymakers in the development of effective policies for managing and maintaining the nation’s public infrastructure.

The Politics of Government Budgeting and Its Implications for Development in Nigeria

The Politics of Government Budgeting and Its Implications for Development in Nigeria

ПРИВЛАСНЕННЯ ІНФОРМАЦІЙНО-ЦИФРОВОГО ІНТЕЛЕКТУАЛЬНОГО ПРОДУКТУ: ПЕРСПЕКТИВИ ІМПЛЕМЕНТАЦІЇ ЄВРОПЕЙСЬКОГО ДОСВІДУ

The article was sanctified to research of European experience of appropriation of informatively-digital intellectual product. A variant of integration method was used for achieving of aim of the research. On the achievements of European experience of realization of appropriation of informatively-digital intellectual product was accented. The prospects of implementation of partial conditions of appropriation of informatively-digital intellectual product in France to realities of national economics of Ukraine were circumscribe. The analysis of international level of interaction of actors of appropriation of informatively-digital intellectual product in the spectrum of its elements, attributes and conditions was conducted. To research of specific of exteriorization of appropriation of informativelydigital intellectual product in France was spared the special attention. On the exert of appropriation mainly not own the created legitimate of informatively-digital of intellectual product in the conditions of intensifying of action of tendency of associating of small private ownership and its transforming at the largest into the economy of France was accented. The functional of appropriation not own the created legitimate informatively-digital intellectual product in the socio-economic clusters of its actors was detected. This functional in the system of equalizations was formalized. The means of diminishing of barriers of reproduction of appropriation of not own the created legitimate informatively-digital intellectual product in the socio-economic clusters of its actors were severed in next parts: government financial stimulus of development of knowledge in part of improvement of competence, skills and creation of "breach" of technologies (in the cluster of creators); patenting and licensing how the facts of "exhausting of rights" with domination of large appropriator above relatively of small (in the cluster of producers); government budgetary programs of stimulation of investment-innovative activity of private sector (in the cluster of mediatorsentrepreneurs). At the maximization of actualized of the belonging of intellectual product and minimization of latent of the belonging of intellectual product was proposed the formalizing of functional of appropriation not own the created legitimate intellectual product in foreshortening of European experience. Practical importance of the paper was represented in an availability for government regulation of use of European experience of development of local types of industrial activity in Ukraine, and also them scientific accompaniment.

Federal government budgetary and financial resources for body practices and physical activities in the Unified Health System: analysis of the 2019-2022 governmental cycle.

Through quantitative exploratory research, the present study analyzed the amount foreseen in the Federal Budget and the amounts paid (nominal and deflated) for programs and actions to promote body practices and physical activities (Health Academy Program and the Federal Incentive for Physical Activity in Primary Health Care) from 2019 to 2022. The values of investment in body practices and physical activities in SUS per capita, according to the population covered by Primary Health Care (PHC) and per participant in public programs, were also calculated. The following was found: (1) that the resources that were actually paid were 3.31% to 15.06% lower than those approved in the budget (nominal) and (2) the low annual (maximum) values found, regardless of whether nominal or deflated - per capita (R$ 0.21 to 0.30) per population covered by PHC (R$ 0.25 to 0.40) and per participant (R$ 10.61 to 14.61). It was concluded that the low investment in the promotion of body practices and physical activities decreases access and does not contribute to the full functioning of SUS by preventing or hindering the expansion of possibilities of comprehensive health care.

Relationship between Capital and Recurrent Expenditure with GDP Growth in Nepal: An Autoregressive Distributed Lag (ARDL) Approach

This study examines the relationship between Capital and Recurrent Expenditure with GDP Growth in Nepal. Employing a multivariate autoregressive distributed lag (ARDL) approach to the data from 1974 to 2020, the empirical findings reveal a strong long-run relationship between recurrent and capital expenditure with the nominal GDP. Interestingly, the impact of recurrent expenditure is higher than that of capital expenditure on GDP in the long run. However, the analysis highlights no clear short-run relationship. The weak short-term relationship observed may be due to the leakage of multipliers and the concentration of a major portion of expenses towards the end of the year. Consequently, the study calls for reforms in the implementation of the government budget, ensuring the even distribution of expenses throughout the fiscal year. Also, the government can increase the efficacy of its spending in the short run by pursuing policies that plug in the leakages of the spending multiplier. The outcomes of this research contribute to the broader discourse on the optimal allocation and implementation process of government resources and provide valuable insights for policymakers in Nepal seeking to bolster economic growth and development.

Revenue Relation with VAT in Nepal Government Budget Structure

Taxes are major fiscal policy instruments and important government policy tools have an important role in increasing the rate of capital formation and thereby a high rate of economic growth can be achieved. Globalization, privatization and liberalization have brought the huge change in the country budget and economic environment. The budget management of government is one of the important tasks which play very important role in the nation and international environment which influence the technology and changing business environment has posed many challenges before management. This study aims to find out the Nepal government budget status in economic sectors. Descriptive research has been conducted using annual report of economic survey of ministry of finance. Descriptive analysis suggested that is strong relationship between revenue and expenditure management of Nepal government budget. The main objective of this study is to determine the relationship between revenue and expenditure in the study made over the period 2073/74 to 2077/78 taken as a sample year in this research study among the various fiscal years of Nepal government budget. The statistical methods of trend analysis and descriptive statistics like mean, standard deviation, coefficient of variation and hypothesis test were used to analyze the study outcomes.
 The results of the study indicated the revenue, expenditure and deficits conditions of Nepal government budget. This research articles report sources of revenue and structure of budget heads of Nepalese economic sector. It also reflects the whole revenue and expenditure positions of Nepal government and effective implementation of revenue estimation to manage deficits conditions. The revenue, expenditure and deficits conditions policy and strategies would also helps to manage deficits conditions by research studying.

Strategic Tasks of State Support for the Post-War Development of the National Economy

The article highlights the main issues of government support for the post-war development of priority sectors of the national economy that are of strategic importance for sustainable economic development and national defense capabilities; and substantiates the corresponding instruments of fiscal support using the example of titanium industry. In the study, the strategic tasks of government support for the post-war development of national economy are considered from the standpoint of a comprehensive solution to the problems of forming an innovative foundation for economic renewal, ensuring the technological change, creation of a complete cycle of deep titanium processing and titanium production in Ukraine which will meet the needs of domestic demand and the entry of domestic producers into world markets. Ensuring changes in educational sphere in accordance with the real economy’s demand for technical specialists and professionals is seen as a part of a comprehensive industrial policy approach, and fiscal instruments for this purpose are proposed.
 The need to expand the list of instruments of government support for the development of strategic industries is substantiated. The list should include both measures of tax support for investment projects with significant investments provided for by current legislation, as well as grants, innovative transfers from the government budget, measures to support the export of innovative titanium products, and innovative corporate income tax benefit to stimulate innovations, training tax allowance to support business investment in human capital. Proposals to extend the instruments for financing priority sectors of Ukraine’s economic revival do not contradict the norms of EU legislation in the field of government aid.
 Possible measures for ordering the regulatory framework of the proposed in the article direct budgetary and indirect government support instruments for the innovative development of strategic sectors of the economy are outlined. In particular, changes to the Tax Code of Ukraine on the introduction of innovation and training allowances for corporate income tax, changes in the minimum useful life of innovative equipment, and tax credit recognition of VAT amounts in the acquisition prices of technology property rights and in the import of technology under a technology transfer agreement, as well as to the Resolution of the Cabinet of Ministers of Ukraine of January 24, 2020 No. 28 “On the provision of financial government support” in terms of increasing the volume of loans and reducing the cost of their servicing for business entities in the titanium industry.