Regional Budget Research Articles

Validating ex210Pb sediment dating methods applied to a large anthropogenically-impacted river basin

Sediment dynamics in five sites within the Mobile River Basin, Alabama, impacted by (i) dam-and-lock use, (ii) urbanization, (iii) industrial/mining practices, (iv) flooding, and (v) storm surge events were evaluated to understand better anthropogenic impacts on regional sediment budgets. Three widely used sediment dating models based on excess 210Pb (ex210Pb) (i.e., Constant Rate of Supply, CRS, Constant Initial Concentration, CIC, and Advective Dispersion Equation, ADE) and two recently developed ones (i.e., Porosity Variation, PV and Porosity Variation Without Diffusion, PVWD) were tested to determine their applicability to these anthropogenically altered lacustrine and coastal areas. To verify results from ex210Pb models, we used conventional time markers, including regional hydrograph records and historical aerial images. We found that the traditional time-marker 137Cs is no longer helpful due to its current low inventories in the sediments. Drainage-to-lake area ratios were used to determine relative runoff and atmospheric radionuclide contributions. Statistical analysis of physical properties such as porosity, bulk and dry density, water content, and sediment geochemical compositions were utilized to support sediment transport and site development hypotheses. When constructing the sediment history at each site using these proxies, we found that the conventional CIC and ADE models produced unreliable ages because of violation of requirements for exponentially decreasing porosity and ex210Pb activity with depth. We found that two new models, PV and PVWD, that account for heterogeneous porosity, produced more reliable sediment ages. These two models produced ages with lower uncertainties than the CRS model, outperforming the other conventional models tested. We conclude that the PV and PVWD models are more appropriate for environments experiencing erosional and abrupt depositional events, which in our study resulted from dam construction and storm-surge events. Model sensitivity analysis showed that decreasing average particle density produces younger sediment ages by the PV and PVWD models. Higher ex210Pb activity analytical uncertainty resulted in lower sedimentation rates and higher estimated ages by all five models.

Estimation of the girls cost vaccination against human papillomavirus in the Siberian Federal District

Background. The non-declining cervical cancer incidence in the Siberian Federal District 16.30/0000 (in Russia - 13.80 /0000) necessitate preventive vaccination against the human papillomavirus (HPV).Aim. To evaluate the cost-effectiveness of HPV vaccination in girls aged 9-14 years in the Siberian Federal District as a whole and in the context of subjects with a 60, 80, 90 percent target cohort.Materials and methods. We studied the size of the female population aged 9-14 years in the constituent entities of the Siberian Federal District for 2022, the average total cost of the vaccine, information on the gross regional product per capita, form C51 “Distribution of deaths by gender, age groups and causes of death” of Tomsk region, 2022. Age-standardized rate per 100,000 population of morbidity and detection (in percentages) of pre-invasive cervix cancer (carcinoma in situ) in the Siberian Federal District were calculated per 100 newly diagnosed malignant cervix neoplasms in 2022.Results. In the Irkutsk, Tomsk regions, Altai and Krasnoyarsk territories age-standardized rate (16.6; 17.8; 16.3; 18.90 /0000, respectively), the detection rate of pre-invasive cancer was 48.0-82.4 %, which indicates on the effectiveness of measures for early cervical cancer diagnosis. In the Republics of Tyva, Altai, Khakassia, age-standardized rate (26.4; 20.1; 19.30 /0000, respectively), cancer in situ was diagnosed in 8.2-23.6 % of cases, which indicates an insufficient level and defects in the organization preventive examinations in medical institutions. In the first year of vaccination against HPV with 60 % coverage of a girls cohort 9-14 years old (n = 404,943), 9.3 billion rubles will be required, with 80 % coverage (539,924 girls) - more than 12.4 billion rubles, with 90 % coverage (607,415 girls) - more than 13.9 billion rubles for primary vaccination against HPV. In subsequent years, more than 2.5-2.8 billion rubles will be required annually. Over 5 years, with 90 % coverage of the population, the financial costs of vaccination will be (817.8 million rubles), and the subsequent 4 annual investments (163.6 million rubles per year). The economic damage caused by mortality from cervical cancer in the Tomsk region over five years (2018-2022) amounted to 3,166.4 million rubles.Conclusion. Using the example of the Tomsk region, it was noted that when comparing financial resources, the costs of vaccinating girls against HPV are 2.2 times less than the economic damage from cervical cancer mortality. Regional budget funding for girls vaccination in administrative territories is relevant before its integration into the national calendar of preventive vaccinations.

A Preliminary Study on The Causes of the "Triple-peak" La Niña During 2020-2022

The 2020-2022 triple-peak La Niña is the first consecutive three-year La Niña event in this century. In order to investigate the similarities and differences between this event and the other observed bimodal and triple events, this study uses synthetic and regression analysis, empirical orthogonal function decomposition, and mixed layer heat budget diagnosis to compare other events with this one in terms of location of anomalous negative sea surface temperature (SST), anomalous wind direction, and mixed layer heat budget. In the previous bimodal events, the centers of SST negative anomalies were both in the (5°S-5°N, 180°-120°W) region; there were anomalous northerly and westerly winds east of 140°W, and the negat precipitation anomalies were distributed along north of the equator. In contrast, the peak position of the second negative SST anomaly in this event is more eastward and southward; the anomalous easterlies continue from 120°E to the eastern boundary of the basin, and there is an anomalous southerlies in the eastern part of the basin. To further investigate the role of the anomalous easterlies and southerlies, this study calculates the mixed layer heat budget in key region. Corresponding to the latitudinal (longitudinal) wind anomalies, the latitudinal (longitudinal) temperature advection dominates the robust difference between the bimodal event and this triple-peak event. The anomalous easterlies and southerlies in the equatorial Pacific are favorable to the appearance of the third La Niña year in this event. This study is important in understanding the dynamics of triple-peak La Niña events, and will facilitate the forecast of such event.

ANALYSIS OF THE DEGREE OF FISCAL DECENTRALISATION, INDEPENDENCE, REVENUE EFFECTIVENESS, AND FINANCIAL EFFICIENCY IN MEASURING FINANCIAL PERFORMANCE

This research aims to analyze the factors causing the Degree of Fiscal Decentralization Ratio to remain at an adequate level, the Independence Ratio to be relatively high, the Regional Budget Revenue Effectiveness Ratio to be high, and the Regional Financial Efficiency Ratio to also be high. Additionally, the study seeks to improve the financial performance of the Riau Islands Provincial Government based on these ratios. This field research uses a quantitative descriptive approach, collecting data from the Riau Islands Provincial Financial and Asset Management Agency’s Budget Realization Report with a saturated sampling technique. The results show that the Degree of Decentralization Ratio remains within sufficient criteria, the Independence Ratio is at a medium level, the Regional Budget Revenue Effectiveness Ratio is already very effective, while the Regional Financial Efficiency Ratio is inefficient. To improve financial performance concerning the Independence Ratio, it is recommended to provide public education on natural resource management. For the Decentralization Ratio, efforts are needed to develop trade and manufacturing sectors and optimize existing Regional Budget Revenues. To enhance the Effectiveness Ratio, it is important to continue optimizing regional income utilization, and for the Efficiency Ratio, preparing regional workers according to their fields is essential to reduce the relatively high regional expenditures.

CO2 variability over a tropical coastal station in India: Synergy of observation and model

Carbon dioxide (CO2), being the prime greenhouse gas, has largest contribution in radiative forcing and global warming due to increased anthropogenic emissions leading to regional and global climate change. We performed CO2 measurements using a continuous monitoring instrument at a tropical coastal station at the southern tip of India (Thumba; 8.54° N, 76.86° E) during 2017–2021. Combining measurements with model simulations and satellite observations, present study aims to understand CO2 variabilities, contribution of various sources and role of dynamics. The observed trend of 2.19 ppm y−1 is well simulated (2.47 ppm y−1) by the chemistry-transport model (MIROC4-ACTM), which is contributed by trends in fossil fuel (4.59 ppm y−1), biosphere (−1.46 ppm y−1) and ocean (−0.66 ppm y−1) tracers of CO2 flux. Mean seasonal cycle with amplitude of about 8 ppm is observed, with a maximum during premonsoon (April) and minimum at the end of the monsoon season (September). The model reproduced the observed seasonal cycle well (r2 = 0.89) and showed that the seasonal peak is predominantly contributed by the land biospheric flux seasonality. Biospheric sink during postmonsoon is counterbalanced by emissions from fossil fuel burning. Biosphere and fossil fuel are major contributors in shaping the observed seasonal pattern with negligible seasonality in oceanic tracer due to its uniform flux patterns in the Indian Ocean. Mean diurnal pattern of CO2 exhibits lower values during daytime (cleaner marine airmass) and higher values during nighttime (continental airmass) with deeper diurnal amplitude in the winter (~50 ppm) than in the summer (~31 ppm). Seasonal pattern in total column CO2 from OCO-2 (Orbiting Carbon Observatory-2) is similar to the surface observations but shows nearly half of the observed seasonal amplitude. Long-term continuous measurements over distinct environments are desirable for further deepening the understanding of CO2 variability, estimation of regional carbon budget and for climate mitigation policies.

The preparation of the budget planning of the Rembang regency local government

The function of the Regional People's Representative Council (DPRD) is manifested in 3 (three) things, namely: the legislation function, the budget function, and the supervisory function. In particular, the function of the district/city DPRD is regulated in Article 149 paragraph (1) of Law Number 23 of 2014 concerning Regional Government (hereinafter referred to as the Regional Government Law) which states that the district/city DPRD has the function of forming district/city Regional Regulations, budgets, and supervision. Problem 1. What is the effectiveness of the main points of thought in the preparation of budget planning in Rembang Regency? 2. What are the factors that affect the effectiveness of the main points of thought in the preparation of budget planning in Rembang Regency? This research is categorized as an empirical (non-doctrinal) legal research that mainly examines the position of the main points of thought of the DPRD in the Rembang Regency RKPD by comparing the situation in the field with the laws and regulations (statute approach). The results of the study show that the effectiveness of the DPRD's Points of Thought in the preparation of budget planning in Rembang Regency is highly dependent on the synergy between the DPRD, the local government, and the community. As an instrument of representation of community aspirations conveyed through members of the DPRD, the Principles of the DPRD plays an important role in ensuring that the needs and priorities of the development of the Rembang community are accommodated in the Regional Revenue and Expenditure Budget (APBD), so that the Principles of the DPRD can function optimally, a mechanism that is well coordinated with the results of the Development Plan Deliberation (Musrenbang) is needed, so that there is no overlap in programs. 2. Factors that affect the effectiveness of Points of Thought (Pokir) in the preparation of budget planning in Rembang Regency are very diverse and interrelated. First, the quality of community participation is a key factor. The high participation of the community in the process of collecting aspirations through the Development Plan Deliberation (Musrenbang) will produce Pokir that is more relevant and in accordance with real needs in the field.

Modeling carbon dynamics from a heterogeneous watershed in the mid-Atlantic USA: A distributed-calibration and independent verification (DCIV) approach

The terrestrial ecosystem plays a vital role in regulating regional and global carbon budgets. Ecosystem models are extensively employed to estimate carbon fluxes across different spatial scales. However, there remains a need to reduce the uncertainties associated with model parameterization and input data. To address these limitations, we assessed a distributed-calibration and independent-verification (DCIV) approach that uses (1) remotely sensed net primary production (NPP) and evapotranspiration (ET) data from the Moderate Resolution Imaging Spectroradiometer (MODIS), (2) multi-site eddy covariance net ecosystem exchange (NEE) data; and (3) field sampling of soil organic carbon (SOC) and aboveground biomass (ABG) data to improve the overall predictability of carbon fluxes for the different land use and land cover (LULC) types at a watershed scale. The DCIV approach was applied to an advanced version of the Soil and Water Assessment Tool (SWAT)-Carbon (or SWAT-C), equipped with Century-based SOC algorithms to simulate carbon dynamics for watersheds with heterogeneous vegetation. The objective of the modeling effort was to assess carbon stocks and fluxes under different land management scenarios for a 3000-acre experimental farm and forest preserve in the northeastern United States. Our study showed that a large SOC stock of at least 100 tons ha−1 is stored under mixed forest, deciduous, shrubland, and floodplain (grass). Our study also showed that converting floodplain (grass) to deciduous forest has the potential to increase CO2 uptake (-NEE) by an order of three magnitude and ABG by 77 %, leading to an increased SOC stock of 23 % after twenty years. Similarly, we found that converting ungrazed grassland to grazed pasture leads to a non-statistically decreasing trend of SOC, especially in the 0–30 cm soil layer. Thus, the methodology used in this study can be applied to improve carbon dynamic prediction from a heterogeneous watershed at a regional scale.

Estimating wetland CH4 emissions on the Qinghai-Tibetan Plateau based on a processed model coupled with inundation dynamics between 1960 and 2100

Quantifying the impacts of climate change and wetland area dynamics on methane (CH4) emissions in the Qinghai-Tibetan Plateau (QTP) is crucial for enhancing our understanding of regional and global CH4 budgets. However, a major source of uncertainty in estimating wetland methane emissions stems from the limited delineation of wetland area dynamics. In this study, we integrated dynamic wetland inundation schemes into a process-based model to quantify the contributions of wetland area variations to natural wetland CH4 emissions on the QTP, both historically and in the future. The results revealed that climate change significantly influenced the spatiotemporal distribution of wetland CH4 emissions, with wetland inundation dynamics contributing between 21.84 % and 27.18 % of the increase in CH4 emissions from 1960 to 2020. Under future climate change scenarios, wetland CH4 emissions are projected to exhibit a more pronounced increasing trend, with wetland inundation dynamics projected to contribute 18.94 % to 21.80 % of the increase in CH4 emissions in the QTP under seven Shared Socioeconomic Pathways scenarios.

Temperature effect on seawater fCO2 revisited: theoretical basis, uncertainty analysis and implications for parameterising carbonic acid equilibrium constants

Abstract. The sensitivity of the fugacity of carbon dioxide in seawater (fCO2) to temperature (denoted υ, reported in % °C−1) is critical for the accurate fCO2 measurements needed to build global carbon budgets and for understanding the drivers of air–sea CO2 flux variability across the ocean. However, understanding and computing υ have been restricted to either using empirical functions fitted to experimental data or determining it as an emergent property of a fully resolved marine carbonate system, and these two approaches are not consistent with each other. The lack of a theoretical basis and an uncertainty estimate for υ has hindered resolving this discrepancy. Here, we develop a new approach for calculating the temperature sensitivity of fCO2 based on the equations governing the marine carbonate system and the van 't Hoff equation. This shows that, to first order, ln (fCO2) should be proportional to 1/tK (where tK is temperature in kelvin), rather than to temperature, as has previously been assumed. This new approach is, to first order, consistent with calculations from a fully resolved marine carbonate system, which we have incorporated into the PyCO2SYS software. Agreement with experimental data is less convincing but remains inconclusive due to the scarcity of direct measurements of υ, particularly above 25 °C. However, the new approach is consistent with field data, performing better than any other approach for adjusting fCO2 by up to 10 °C if spatiotemporal variability in its single fitted coefficient is accounted for. The uncertainty in υ arising from only measurement uncertainty in the main experimental dataset where υ has been directly measured is in the order of 0.04 % °C−1, which corresponds to a 0.04 % uncertainty in fCO2 adjusted by +1 °C. However, spatiotemporal variability in υ is several times greater than this, so the true uncertainty due to the temperature adjustment in fCO2 adjusted by +1 °C using the most widely used constant υ value is around 0.24 %. This can be reduced to around 0.06 % using the new approach proposed here, and this could be further reduced by more measurements. The spatiotemporal variability in υ arises mostly from the equilibrium constants for CO2 solubility and carbonic acid dissociation (K1∗ and K2∗), and its magnitude varies significantly depending on which parameterisation is used for K1∗ and K2∗. Seawater fCO2 can be measured accurately enough that additional experiments should be able to detect spatiotemporal variability in υ and distinguish between different parameterisations for K1∗ and K2∗. Because the most widely used constant υ was coincidentally measured from seawater with roughly global average υ, our results are unlikely to significantly affect global air–sea CO2 flux budgets, but they may have more important implications for regional budgets and studies that adjust by larger temperature differences.

Optimizing provincial tax compliance: Implementing good corporate governance pillars

Tax revenue in the province is still low, even though the central government has handed over the tax base to the regions for more than 20 years. The concept of GCG can improve performance and tax revenue in the regions. This study examines the relationship of each pillar of Good Corporate Governance (GCG) to tax compliance and determines the types of GCG pillars that can be prioritized for implementation in a local government agency. This study uses the regional financial management transparency index (ITPAD) as an indicator of the transparency pillar, the fiscal independence index (IKF) as an indicator of the independence pillar, and financial statement audit opinion for the accountability and responsibility pillars. Finally, the Gini ratio is an indicator of fairness. The research sample was taken from all 34 provinces in Indonesia. Secondary data is sourced from publications, books, web pages, and previous research from 2016 to 2020. This period was chosen to exclude data from the COVID-19 pandemic era in Indonesia. The analysis method is panel data multiple linear regression with a random effect model. The results showed that fiscal independence and transparency of a region's budget management positively influence public tax compliance in a provincial area in Indonesia, while the opinion of financial statements and the Gini ratio have no influence. This study implies that to improve public tax compliance in a provincial area in Indonesia, and local governments can prioritize the implementation of the transparency and independence pillars achieved by increasing the ITPAD and IKF scores in their regions. The Ministry of Home Affairs can also encourage regions to enhance transparency and independence by improving ITPAD and IKF so that tax revenue in the regions can increase.

Analisis Besaran Tambahan Penghasilan Pegawai Bedasarkan Kelas Jabatan bagi PNS/CPNS Pemerintah Provinsi Sumatera Selatan

This research aims to analyze the amount of additional employee income based on position class for civil servants/CPNS in the South Sumatra Provincial Government. The research method used is descriptive qualitative with an inductive approach which focuses on observations or observations first, then continues with drawing conclusions. The results of the analysis show that the policy of providing additional employees in the Sumatra Province does not violate Law Number 1 of 2022, this is because it does not exceed the maximum limit of the provisions stipulated in this regulation, namely 30% of the total APBD expenditure. The percentage of government personnel expenditure is only 20.85%; which means that the policy on the amount of Additional Employee Income (TPP) within the South Sumatra Provincial Government should not interfere with other development budget allocations. However, this research found the fact that the payment of additional income towards the end of the year was delayed, and the productivity of the regional government of South Sumatra Province in regional development decreased, this was closely related to regional budget limitations caused by the regional expenditure ceiling being larger than the regional income ceiling.

Application of the Public-Private Partnership Concept in Airport Development in Bintan Regency to Enhance the Coastal Economy

The efforts of various regions to introduce the identity and beauty of their areas are often hindered by inadequate infrastructure and poor management by local governments. Additionally, funding, which is critical for development, poses a significant challenge. As a solution, Public-Private Partnerships (PPP) offer an alternative approach to budgeting and financing that extends beyond the use of regional (APBD) and national (APBN) budgets. In Bintan Regency, various infrastructure developments aimed at supporting the tourism sector have been undertaken. Notably, PT. Angkasa Pura II, in collaboration with PT. Bintan Aviation Investments, is committed to constructing an international airport designed with Airport Resort Facilities, named Bintan New Airport or Busung Airport, to bolster the economy of Bintan Regency. However, the study reveals that the development, which is anticipated to become a cornerstone of economic strength in Bintan Regency, faces significant challenges from the Airport Business Entity (BUBU). This has resulted in delays and complications in the continuation of the airport construction project between PT. Angkasa Pura II and PT. Bintan Aviation Investments. Despite these obstacles, the partnership remains focused on achieving its goal of enhancing the regional economy through improved infrastructure and tourism facilities. he collaboration between PT. Angkasa Pura II and PT. Bintan Aviation Investments represents a strategic move to leverage private sector efficiency and innovation in public infrastructure projects. Nonetheless, the ongoing challenges with the Airport Business Entity highlight the complexities involved in such partnerships, necessitating careful management and oversight to ensure project continuity and success.

The principle of the budgetary system unity amid implementation of regional budget independence: A case study of the Chechen Republic

Aim. To identify the ways to improve the observance of the principle of unity in the process of formation of the budgetary system of the Russian Federation (RF) on the basis of the analysis of the revenue part of the regional budget of the Chechen Republic.Objectives. To identify problems related to the observance of the principle of unity in the process of forming the budget system of the Russian Federation; to reveal the problem of the socalled chronic income insufficiency in regional and local budgets; to provide evidence of the effectiveness or inefficiency of the current mechanism of inter-institutional financial relations in Russia on the example of the Chechen Republic.Methodology. In the course of the research, the authors used general scientific methods and a number of special ones, including statistical and economic analysis, economic-mathematical and abstract-logical methods, as well as the method of graphical representation of information.Results. The idea is substantiated that the principle of independence of regional budgets should not contradict the principle of unity of the country’s budget system. It is proposed to develop a budget financing mechanism that takes into account not only the difference in providing the region with financial resources for independent development, but also the opportunity to give the funds allocated from the state budget an investment character.Conclusions. The article defines the directions for improving the mechanism while respecting the principle of unity in the process of forming the budget system of the Russian Federation. The country’s budget system should become one of the main sources of investment in the economy of the country and regions.

The First Half of 2024 Results for the Consolidated Budgets of the Subjects of the Russian Federation

In the first half of 2024, the dynamics of the total amount of regional budgets revenues slightly lagged behind the inflation rate. At the same time, the growth of own revenues of the consolidated budgets of the Russian Federation regions was largely determined by the dynamics of industrial production in most regions and the growth of average accrued wages. The dynamics of corporate income tax and personal income tax receipts have different directions – the receipts of the first decreased, and the second grew significantly. If, in total, for all subjects of the Russian Federation, the increase of personal income tax revenue offset the drop of corporate income tax, then for some regions the situation was different. At the same time, corporate income tax revenues of the federal budget were growing, mainly due to tax calculated on income from securities (dividends, interest). The previously formed tendency of the intergovernmental grants from the federal budget reduction continued. The share of targetеd grants in the structure of transfers has increased. The growth of expenditures of the consolidated budgets of the subjects of the Russian Federation practically follows the dynamics of revenue – slightly lags behind the rate of inflation. If there is a reduction in the volume of state sub-federal debt of all subjects of the Russian Federation, then in 21 regions the volume of debt has increased. The growth of the sub-federal debt occurred both due to an increase in the volume of budget loans and at the expense of expensive bank loans.

Temperature sensitivity of the mineral permafrost feedback at the continental scale.

Oxidative weathering of sulfide minerals in sedimentary rocks releases carbon dioxide (CO2) into the atmosphere. In permafrost zones, this could be a positive feedback on climate change if it increases with warming, yet sulfide oxidation rates and their temperature response remain unknown over large spatial and temporal scales. We analyze a 60-year sulfate concentration dataset from catchments across the Mackenzie River Basin. Sulfate fluxes increased by 45% in the mainstem with 2.3°C of warming, and the temperature sensitivity suggests that continental-scale CO2 fluxes could double by 2100. The largest increases occur in catchments with geomorphic settings which act to rapidly expose rocks through physical weathering and thermokarst processes. Comparisons with a weathering model suggest that warming can increase reaction rates, and changes in the exposure of minerals with warming are also required. Future warming across vast Arctic landscapes could further increase sulfide oxidation rates and affect regional carbon cycle budgets.

Pengaruh Pemahaman Standar Akuntansi Pemerintah dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan keuangan di Kantor Sekretariat Daerah Kota Palembang

The purpose of this study is to ascertain how the Palembang City Regional Secretariat Office's government financial reports are affected by the usage of accounting information systems (SIA) and a comprehension of government accounting standards (SAP). This kind of research combines quantitative techniques with the hypothetico-deductive process. In order to gather primary data for this study, questionnaires were sent to the Palembang City Regional Secretariat office's planning and budget department. In order to obtain a total of 40 respondents, the sample was determined using a purposive sampling technique with the criteria of employees working in the planning and finance section of the regional secretariat of the city of Palembang, specifically serving as Head of Division, Head of Planning, Reporting, Treasurer, and Finance Staff. The Statistical Package For The Social Science (SPSS) 22.0 for Windows is used by the data analysis tool. The findings of this study suggest that the quality of financial reports is significantly impacted by both the use of accounting information systems and knowledge of government accounting standards.

Causes for overestimation of the moisture recycling in an alpine meadow ecosystem of the Shule River Basin, Tibetan Plateau, China

Terrestrial moisture recycling is an essential hydrological component and a significant source of the atmosphere’s humidity budget in arid and semi-arid inland regions. Investigations on moisture recycling using the stable hydrogen and oxygen isotopes is currently a focal point in hydrologic research. However, the direct quantification of recycling ratio based on isotopic composition of evapotranspiration vapor is lacking. So, this causes challenges to compare studies, based in the same region and time period but with different methodologies. In this study, we measured the isotopic compositions of evapotranspiration vapor (δ18OET/δDET) from June to September 2018 in an alpine meadow ecosystem at the Shule River Basin by combining the Keeling plot model and in-situ chamber measurement. Using this data, the moisture recycled rate (mrr) was assessed based on the two-component (Model A) and three-component isotopic mixing models (Model B), respectively. Based on Model A and δ18OET, the analysis revealed that the mean recycled rate for the entire observation period was 35 %, while it was 26 % during the westerly period (the months dominated by the north branch of prevailing westerlies) and 44 % during the monsoon period (when subtropical moisture from the Indian monsoon penetrated the region). The recycled rate based on Model A and δDET was slightly larger with a mean value of 41 % during the entire observation period. The recycled rate based on Model B was also significantly higher in comparison with Model A, while the causes for this difference could be the assumption of substituting xylem water for transpiration vapor and the plant water source δD offset. The contribution of recycled moisture was notable lower for heavy rainfall comparing with light rainfall. Our findings provided a new perspective for the investigations of alpine meadow ecosystem hydrological processes.

Межбюджетные отношения в Казахстане: состояние и основные тенденции

Balance of the state budget is one of the necessary conditions for the effective functioning of the budget system of the country. This balance is largely determined by inter-governmental fiscal relations and the resulting redistribution of financial resources between the central, regional and local levels of the budget system. Inter-budget relations in Kazakhstan over the past two decades have undergonesignificant changes, which further increased the relevance of research on this topic. Such aspects of inter-budget relations as the increase in the volume and specific weight of transfers from the republican budget to the budgets of lower state bodies, the growth of the number of subsidized regions, the reduction of revenues to the republican level from the regional level, caused special attention to this problem in the budget process of Kazakhstan. The article examines the state and development of inter-budget relations in Kazakhstan in terms of these aspects in order to identify the main trends of their transformation and assess their impact on the budget process. The article analyses the main parameters of inter-budget relations in Kazakhstan, reveals trends in the role of subsidies and exemptions from local budgets, and considers the dynamicsof the number of subsidized regions and donor regions of the republican budget. It is noted that there is no noticeable improvement in the situation at the level of regional budgets, despite the increase in their revenue base due to the transfer of a number of tax revenues to the local level in 2020. Based on the analysis, the author concludes that the situation in the sphere of inter-budget relations in Kazakhstan is deteriorating, which is manifested in a constant decrease in the number of donor regions and an increase in the number of regions receiving subsidies, an increase in the share of subsidies in the revenues of local budgets, and a decrease in the share of exemptions from local budgets in the state budget revenues. It is also noted that the imbalance of inter-budget relations leads to the complication of the budget process at the republican level, which requires the adoption of measures to further increase the financial independence of the regions.

Совершенствование налоговой системы России в 2024 году: межстрановые сравнения и региональная проекция

The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about the comparability of the levels of these taxes in Russia and in some countries of the Organization for Economic Cooperation and Development. It is shown that the centralization of additional revenues arising from the ongoing improvement of the tax system is more effective than the potential redistribution of these revenues to regional budgets due to the high concentration of corporate income tax and personal income tax in the wealthiest regions of Russia.

ОПРЕДЕЛЕНИЕ РАВНОМЕРНОСТИ РАСПРЕДЕЛЕНИЯ ВРП И ДОХОДОВ БЮДЖЕТОВ РЕГИОНОВ

The article considers topical issues of regional development in the Republic of Kazakhstan in the context of income inequality and economic growth. Regional inequality in Kazakhstan is a topical issue that affects various aspects of the population's life and the country's development. The purpose of this article is to analyze the uniformity of the distribution of economic indicators by regions of the Republic of Kazakhstan. For this purpose, the Lorenz curve and the Gini coefficient were used, which made it possible to analyze the uniformity of the distribution of two important economic indicators by regions: gross regional product (GRP) and regional budget revenues. The results of the analysis showed the uneven distribution of GRP depending on the population of the region. As a result of the analysis, the authors determined that the distribution of income between regional budgets is more uniform than the distribution of GRP. Thus, the formation of the size of regional budgets per capita has almost absolute equality. Keywords: regional budget, gross regional product (GRP), inequality, Lorenz curve, Gini coefficient.