State Budget Research Articles

Analysis of state budget revenues from the disposal of the right to geological information against remuneration

Analysis of state budget revenues from the disposal of the right to geological information against remuneration

Funding through resources collected from private entities bypassing the state budget may involve state resources: cases C-790/21 P, Covestro Deutschland; C-792/21 P, AZ; C-794/21 P, Infineon technologies; and C-795/21 P, WEPA Hygieneprodukte

Funding through resources collected from private entities bypassing the state budget may involve state resources: cases C-790/21 P, <i>Covestro Deutschland</i>; C-792/21 P, <i>AZ</i>; C-794/21 P, <i>Infineon technologies</i>; and C-795/21 P, <i>WEPA Hygieneprodukte</i>

Variability of the Level of Budget Expenditures on Social Insurance of Farmers in the Agricultural Policy of Poland After Accession to the European Union

The purpose of this article was to examine the level and variability of budgetary expenditures directed to the Agricultural Social Insurance Fund (ASIF) in Poland in the form of subsidies to the Farmers’ Pension Fund in the period 2004–2024, i.e., after Poland’s accession to the European Union (EU). The aim of the study was also to determine the share of subsidies to the farmers’ social insurance fund in the total expenditures of the Polish agricultural budget, as well as the relationship of ASIF expenditures to state budget expenditures and GDP dynamics. The authors attempted to estimate the trend function for these time series and the degree of fit of the equations describing them. The formation of the nominal and real level of budget expenditures on the ASIF in 2004–2024 was evaluated. It was assumed that spending on the ASIF is an element of agricultural policy, realising its redistributive and social objectives, but indirectly also pro-development objectives by supporting generational change in agriculture. The research showed that the real level of spending on ASIF declined during Poland’s EU membership, as did the share of this spending in the total agricultural budget. The subsidy to the social security system also did not follow the changes in GDP and state budget expenditure proportionally, showing much less dynamism over the period studied. This means that budget support for farmers’ social security is losing its importance as an instrument of agricultural policy. It has been shown that the economic and social components of agricultural expenditure have not grown in harmony. The changes in the level of spending on the ASIF in the period 2004–2024 were also analysed in relation to demographic changes, i.e., the number of farmers insured in the ASIF and recipients of agricultural pensions. It has been shown that, despite a significant decrease in the number of farmers receiving pensions from the ASIF, there remains a large disparity between the average pension benefits of farmers and those of the general social insurance system (Social Insurance Institution—SII). The reduction in this disparity is not served by a real reduction in subsidies to the ASIF.

PENERAPAN MATEMATIKA PADA EKONOMI DAN BISNIS : FUNGSI LINIER PADA SUBSIDI DAN PAJAK

Taxes and subsidies are two important instruments in economic policy that are often used by governments to achieve various macroeconomic goals. Taxes are mandatory contributions imposed on individuals or business entities to finance government expenditure, while subsidies are assistance or incentives provided by the government to reduce the cost burden on certain goods or services. Taxes play a role in funding the state budget which is used to provide various public services, such as infrastructure, education and health. Meanwhile, subsidies are often provided to keep the prices of important goods or services affordable for the public, especially in strategic sectors such as energy, food and transportation. These two policies, although they have different goals, are often interrelated in an effort to create economic and social stability. However, both taxes and subsidies have challenges and impacts that need to be considered. High taxes can burden society, while untargeted subsidies can cause market distortion and dependency. Therefore, careful planning and regular policy evaluation are essential to ensure the sustainability and effectiveness of these policies in promoting inclusive and equitable economic growth.

Issues of legal regulation of audit public oversight in Ukraine

The article is devoted to the search for ways to resolve certain topical issues of legal regulation of public oversight of audit activities in Ukraine. In particular, there is a legal uncertainty in the part of financial and legal relations concerning the financing of activities of the bodies authorized to exercise public oversight of audit activities at the expense of contributions from audit entities providing audit services to certain specified categories of legal entities and their associations. It is substantiated that it is the shortcomings of legal technique made by the legislator when amending the Law of Ukraine ‘On Audit of Financial Statements and Auditing Activities’, which came into force on 1 January 2023, which led to legal uncertainty regarding the amount of fixed fees paid by audit entities to the Public Oversight Body for the provision of audit services to political parties receiving funding from the State budget, State-owned enterprises (except for those which are micro- and small-scale enterprises), and also to the fact that the latter are not subject to the requirements of the law. As a result, the Public Oversight Body may open unreasonable disciplinary proceedings against audit entities and impose penalties at the discretion of the public oversight officials with discretionary powers. Based on a systematic analysis of the provisions of the Law of Ukraine ‘On Audit of Financial Statements and Auditing Activities’, the author provides a doctrinal interpretation of these provisions on payment of contributions and concludes that legal uncertainty arose as a result of the shortcomings of legal technique made by the legislator in the course of drafting these provisions. The author proposes to introduce appropriate amendments to the relevant law which would eliminate this legal uncertainty. Prior to introducing the relevant amendments, the author substantiates the need for the Ministry of Finance of Ukraine as the State regulator in the field of audit activities to provide an official interpretation of the current rules.

Contractual form of service in customs authorities of Ukraine: problems and prospects

The article examines the contractual form of service in the customs authorities of Ukraine, focusing on key problems and prospects for its development. In the context of globalization and integration processes, the effectiveness of the customs service becomes an important factor for ensuring the economic security of the state, developing the economy, and supporting international trade, especially in conditions of martial law and the existential necessity of filling the state budget of Ukraine. The study analyzes the current state of organization and implementation of the contractual form of service in customs authorities, identifying the main challenges faced by customs officials in their activities. Among these challenges are issues related to proper legal support and an inert level of response to contemporary requirements, as well as the lack of a unified approach to understanding the service in the customs authorities of Ukraine under a contract. The article also discusses the updating of Ukrainian legislation regarding the contractual form of service in customs authorities. In particular, it emphasizes the necessity of adopting a new procedure for concluding contracts for service in customs authorities and approving a standard form of the contract, which is expected to significantly change the approach to the organization of the contractual form of service in the customs authorities of Ukraine. An important aspect is also the further development of special legislation regulating the procedure for service. The prospects for organizing the contractual form of service in the customs authorities of Ukraine lie in comprehensive reforms, including the updating and aligning of regulatory legal acts with the requirements of modern legislation, optimizing the management system as a whole, clearly delineating delegated powers between the central executive authority responsible for implementing state customs policy and the territorial bodies of the State Customs Service, as well as enhancing the level of professional training for staff. The article provides recommendations for improving the management system, ensuring transparency and accountability. Thus, the research contributes to a deeper understanding of the problems and opportunities facing the customs authorities of Ukraine, as well as outlines strategic directions for further development in matters of service.

Security of the State financial market as a factor of economic stability of the state

The article examines and draws attention to the issues and problems in ensuring the security of the State’s financial markets in today’s realities, namely, in the context of European integration processes and under martial law. Attention is paid to the importance of ensuring the security of financial markets for the economic stability of the State, including for ensuring the financial security of the State. The author presents the interpretation of scholars on the importance of ensuring the security of financial markets and the impact of the proper functioning of such markets on ensuring economic stability. Attention is drawn to the composition of the financial security system, which includes: budgetary, currency, monetary, debt security, insurance market security and stock market security. The author highlights the importance of security of the state’s financial markets for ensuring the state sovereignty and integrity of the country, as well as a decent standard of living for Ukrainian citizens. Threats to the financial security of the state have been identified, including: non-compliance with the rule of law; imperfection of public administration in ensuring financial security; ineffectiveness of the system of control over the expenditure of budget funds; ill-considered monetary and credit policy of the state; ineffectiveness of the tax system; corruption of state bodies and pressure on business; excessive deficit of the State Budget; growth of the «shadow» economy; growth of external debt; outflow of human capital and demographic crisis; irrational use of foreign loans and financial assistance. Attention is drawn to the experience of the European Union (EU) in ensuring the security of financial markets and the financial security of the state. The conclusions of the work demonstrate that for the proper functioning of the state’s financial activities and the promotion of Ukraine’s European integration, even in the current conditions, the security of the state’s financial markets and their proper functioning must be ensured at the proper level.

Sources of financing armed conflicts: the case of russia's armed aggression against Ukraine

The research focuses on the financial mechanisms underlying modern armed conflicts. Using the example of the Russian-Ukrainian war, the study analyses various sources of financing that support Russia's military operations, including state funding from the state budget, energy export revenues, bonds and the use of reserve funds. The impact of economic policy and monetary adjustments on Russia's ability to finance armed conflicts is analysed, as well as the role of external support in the form of loans, trade agreements and private contributions, in particular from Russian companies and oligarchs. Significant attention is paid to illicit methods of financing, such as smuggling of arms and other goods, cybercrime, drug trafficking, as well as the use of offshore schemes and tax evasion to circumvent international sanctions and controls. It also examines the role of private investment in military operations, including contributions from oligarchs and the activities of private military companies. The study also describes the impact of international sanctions and economic pressure on Russia's financial strategy, as well as the public perception and social consequences of the financing methods used.

Improvement of the land resource management mechanism of settlements

An important component of the infrastructure of cities and other settlements are long objects that ensure the movement of people, the transmission of energy, resources, and information over long distances. As part of the lands of settlements, lands are allocated that constitute «public space» and are used for movement and stay of people. For the settlement as a whole, as a complex organized system, public lands are of great importance. Sufficient area of such lands, well-thought-out location and high level of their development significantly determine the economic potential of the settlement and its attractiveness for life. The use of public lands provides essential public interests, the priority of which is ensured by legal norms. Successes and failures of the land management system depend almost entirely on the management system, on the quality of management and the level of professionalism of those responsible for filling the system. Even in the era of digitization and digitization, it is the «human factor» that determines the success of systems. Constant monitoring of land resources has a significant impact on the level of efficiency of their exploitation. Such an approach requires taking into account the ecological state of land resources, their suitability for the creation of engineering objects of market infrastructure, attractiveness for the implementation of investment projects, etc. Of special importance for the mechanism of land resources management is the system of economically justified measures and adopted decisions, which must ensure: balance of interests of the state, region, agricultural enterprises and private land owners; rational distribution of rental income between the state, the region, agricultural enterprises, private landowners and other owners of land rights; economic interest in investing in the territory of the regions; revenues of state, regional and local budgets; continuity of the reproductive process; the reasonableness of the established rates, tariffs and prices in the implementation of measures for the management of land resources; balanced socio-economic development of territories.

Taxation in the Sakha Republic (Yakutia): an analysis of the tax revenues structure

To cover expenses, the state needs appropriate revenues. The balance between state revenues and state expenditures is ensured through taxation. The purpose of this study is to analyze the dynamics of the volumes and structure of tax revenues administered by tax authorities in the Sakha Republic (Yakutia) and to determine their importance for the formation of budgets at different levels. In the course of the work, statistical tax reporting data, legislation on taxes and fees, and the volumes of revenues to the state budget of the Sakha Republic (Yakutia) were analyzed. An analysis of the volume and structure of tax revenues characterizes the specialization of the region, allowing to get an idea of the production potential of the territory, the level of income of the population, etc. Based on the results of the study, it was determined that the region maintains positive dynamics of tax collection. Most of the tax revenues are provided by the tax on mineral extraction, its role in the formation of financial resources of not only the regional, but also the federal budget is increasing. A significant share of generated tax revenues is formed by payments of corporate income tax and personal income tax, which belong to the category of income taxes that are most closely related to the solvency of the taxpayer. Based on the results of the analysis of tax revenues received by the state budget from taxpayers in the territory of the Sakha Republic (Yakutia), it can be concluded that the republic largely provides itself with tax revenues, and also makes a significant contribution to the economy and the formation of the state budget of the Russian Federation.

Management of Adverse Situations Derived From Simultaneous Government Control in A Municipality in Peru

Objective: The objective of this study was to establish the relationship between the management of adverse situations of simultaneous government control and the improvement of public management in a municipality. Theoretical Framework: The research is based on theories of government control that seek transparency, effectiveness and efficiency in public management, addressing areas such as state contracting, budgets and public functions. Method: The study was carried out using a correlational descriptive approach with a non-experimental design and a sample of 33 officials and public servants who are directly involved with adverse situations of simultaneous government control. Results and Discussion: The results show that the management of adverse situations in the municipality under study is perceived as almost always by 54.5% of the respondents, however, simultaneous government control is only perceived as sometimes in 45.5%, which suggests inconsistency in this practice Research Implications: there is a mean positive correlation with a Spearman's Rho Coefficient value of 0.499 and a significance level of 0.003, which indicates that the improvement of public management of a district municipality is associated with the management of adverse situations of simultaneous control. Originality/Value: This research contributes to the importance of innovation in municipal public management through the use of tools that allow transparency, effectiveness and efficiency, thereby generating trust in citizens.

Conflict of interests in modern ukrainian science

The Ukrainian Institute of Scientific and Technical Expertise and Information conducted an in-depth study of the conflict of interests in scientific activity, in particular, regarding the conduct of scientific and technical expertise (UkrISTEI). Based on the analysis of Ukrainian and foreign experience, it was determined that any interests or relationships, financial or otherwise, that can be perceived as influencing the objectivity of the author, are considered a potential source of conflict of interests. Accordingly, the conflict of interest can be financial or non-financial, professional or personal. The issue of conflict of interests in the scientific activity of Ukraine remains insufficiently regulated at the level of regulatory and legislative acts. Therefore, UkrISTEI was asked to make changes to the Methodological recommendations for the performers of scientific research and development and reviewers regarding the open review of scientific research. In particular, it is proposed to add the term conflict of interest and define it as anything that interferes or can be perceived as interfering with the full and objective presentation, review, editorial decision-making or publication of materials of scientific works and development of research or non-research articles. It is important to take into account the presence of a conflict of interests during the examination of scientific projects and/or works that are carried out with the funds of the state budget or other sources of funding. After all, it affects various aspects of the life of society, in particular, related to environmental and national security, the sphere of health care, energy independence and many others. In the draft of the Law of Ukraine “On Amendments to the Law of Ukraine “On Scientific and Scientific-Technical Expertise”, it is proposed to define a conflict of interests as anything that interferes or can be perceived as something that interferes with a full and objective examination. It is also proposed to add provisions on avoiding conflicts of interest, as well as the procedure for the participants of the expert process, in the event of a conflict of interests.

The Junk Food Tax: Public Health vs. The State Budget

The Junk Food Tax: Public Health vs. The State Budget

The financing of sports in some European Union countries

In Romania, the financing of sports, particularly sports clubs, is predominantly sourced from public funds (whether from the state, county, or local budgets), depending on the regulations in force. This research focuses on the study of European and national sports policies and the various forms of financing for sports clubs. Sport is a fundamental human right, recognized by major international organizations and addressed by European sports policy, which has been gradually implemented over decades. Every society needs to prepare to acknowledge sport as a right for every individual. Generally, in most European countries, societal preparation for sports practice is more intensive and varied compared to Romania. In Romania, reforms in the sports sector lag significantly behind those in other countries and fall short of Romanian expectations regarding sports. Additionally, financial resources are often insufficient. The legislation needs to be revised, addressing both the methods of financing and the sources of these funds. Increased involvement from both the private sector and the government is necessary; otherwise, the quality of sports will deteriorate, and those excelling in sports may choose to compete in other countries or clubs where conditions and financial support are more favorable. Compared to the situation in Romania, the synthesis of sports club financing across different European countries reveals a significant disparity. Most European countries have recognized that sport is a key driver of economic development and have longestablished programs to support and develop community sports initiatives.

EFFECT OF TAX REVENUE AND STATUTORY ALLOCATION ON FISCAL SUSTAINABILITY OF STATES IN NIGERIA - PAYE TAX REVENUE PERSPECTIVE

The government of any country or state had the integral component of fiscal sustainability to enable it finance its numerous activities and be able to attend to the servicing of its debt. This would enable the government not to recourse to increase in its debt levels to a point where they become unmanageable. One of the sources of revenue of any state government was derived from taxes, a mandatory contribution, levied on individuals and corporations. This study examined the effect of tax revenue and statutory allocation on fiscal sustainability of states in Nigeria with Pay-As-You-Earn (PAYE) tax revenue in perspective. The methodology included secondary sources of data from the Public Finance Database of the Nigeria Governors Forum (NGF), annual fiscal reports published by the Central Bank of Nigeria (CBN), Joint Tax revenue generation through taxation and allocations received from the federation account. The statistical tool of analysis was the panel regression technique. Finding revealed that PAYE has a positive significance effect on the financial sustainability of states. In conclusion, personal income tax was a reliable and consistent source of revenue for state governments. The federal transfers that were derived from the national revenue pool often constitute a substantial portion of state budgets, especially in states with limited internally generated revenue. The study recommended that Pay-As-You-Earn (PAYE) management and collection strategy be encouraged and modified to enhance the government’s sources of revenue.

IMPACT OF LEGISLATIVE CHANGES ON THE FINANCING OF JUDICIAL ACTIVITIES IN UKRAINE

Judicial activity in Ukraine involves the examination and resolution of contentious issues related to the protection of rights, restoration of violated rights, cessation of rights violations, and application of legal influence measures. All these require appropriate resources, not just informational but also financial and material. The levels of funding depend on the judicial authority financing programs and state budget projects. In other words, changes in legislation will directly affect the volumes and timelines of funding for judicial activities. Conducting an in-depth analysis of scientific and practical literature, our goal was to identify and assess the level of impact of the latest legislative changes on the funding volumes for judicial activities in Ukraine. The object of the study is judicial activity in Ukraine. We believe that the assessment of legislative changes requires the involvement of relevant experts in law and beyond. Therefore, with the help of experts and the applied structuring technique, the weight of the impact of certain legislative changes on the amount of funding for judicial activity in Ukraine is ranked.However, determining which impact is most significant is just one of the outcomes. Additionally, measures for the judicial system's response/adaptation to the most significant changes were proposed. The limitations of the study relate to the fact that the legislative changes identified in the work are not constant and stable. In the future, there will be new changes requiring a new approach to evaluation and response.

THE LATEST TOOLS FOR OPTIMIZING THE TAX REGULATION OF THE INSURANCE BUSINESS

The article applies a scientific-methodical approach to the taxation of insurers' incomes in order to achieve an optimal balance between the revenue base of the budget and the minimization of budget risks. Empirical measurement of relationships between the financial results of insurers and tax regulation of their activities using economic models and mathematical apparatus made it possible to develop the latest financial decision-making tools based on the Census II method. These tools contribute to the formation of the tax base (income after insurance activities) from the point of view of minimizing the impact of budgetary risks on the level of state budget revenues. The foundation of the developed scientific-methodological approach is the algorithm of actions for determining the actual deviation of the tax base from the calculated trend cycle. This allows us to minimize the risk of not receiving budget revenues and create multiple scenarios of resilience to the influence of external factors.The proposed approach makes it possible to produce alternative financial decisions regarding the choice of the taxation mechanism of domestic insurers in order to minimize budgetary risks. The practical significance of the obtained results is revealed in the developing theoretical and methodological provisions and outlined methodological approaches in practical activities, which justify the optimal choice of the tax base of insurance companies with the lowest level of variability, taking into account the influence of exogenous processes in a dynamic market background. This will form prerogatives to minimize the risk of not receiving budget revenues. It has been empirically proven that the specified scientific-methodical approach will contribute to the optimization of the insurance business taxation process, ensuring a balance between the interests of the state and all participants in this market.

Increasing Literacy of Sharia Disaster Insurance in Indonesia

Natural disaster losses need to be reduced in order to be recovered from. APBN/APBD has a budget for disaster management thanks to the efforts of the Indonesian government, as mandated by Law No. 24 of 2007The government must alter its natural disaster risk finance policies in order to meet the demands for large catastrophe funding that is prompt, targeted, more planned, sustainable, and transparent. Economic losses and the burden on the state budget will be lessened as a result. This funding must be able to satisfy the financial needs for emergency response and catastrophe recovery in addition to the financial requirements for disaster risk transfer and mitigation (rehabilitation and reconstruction). The individual risk insurer is the organization in charge of managing insurance. The agreement between the insured and the insurer is known as a policy in the context of insurance. The insurer agrees to assume a variety of potential future risks under the agreement in exchange for certain payments from the insured. The amounts that the insured pays to the insurer are known as premiums

POLITICAL MECHANISM IN THE REALIZATION OF SUSTAINABLE DEVELOPMENT GOALS IN THE SYSTEM OF LOCAL GOVERNMENT

The study aims to analyze the political mechanisms essential for the effective realization of Sustainable Development Goals (SDGs) within the local government framework. The research employs a mixed-method approach, combining qualitative and quantitative analyses to evaluate the interaction between local self-government bodies (LSGs) and businesses, improving investment resources, and directing investment capital towards human resources. The study reveals that the peculiarities of implementing SDGs in Ukraine involve ensuring the stabilizing and distributive functions of the state, which contribute to stimulating economic growth and efficient resource allocation. A new paradigm of local self-government is proposed, characterized by minimal state intervention in regional economies.The results highlight the importance of decentralization and the empowerment of local authorities, aiming to enhance the efficiency and responsiveness of local governance. The study identifies that fostering closer collaboration between local governments and businesses creates a conducive environment for economic development and innovation. Human capital development, through directing investment capital towards education, training, and skill development, is found to enhance the productivity and competitiveness of the local workforce, attracting more investment and creating new job opportunities.The research underscores the significance of international cooperation in achieving SDGs, encouraging local enterprises to engage in international projects and partnerships to leverage global expertise and resources. Innovative financing mechanisms, including public-private partnerships and impact investing, are proposed to support local development initiatives, aiming to reduce dependency on state budgets and enhance financial sustainability.Theoretical implications suggest that the proposed model can be applied to other regions with similar economic and governance structures. Practically, the study offers actionable insights for policymakers and local governments to design strategies for sustainable local development. The originality of the research lies in its comprehensive approach, integrating political, economic, and social dimensions of sustainable development at the local level.Further research should explore the long-term impacts of these mechanisms and address potential limitations related to varying regional contexts. This empirical study provides a foundation for future studies on sustainable development in local governance.

The Influence of Law Number 1 of 2004 concerning State Treasury on State Financial Management

Various efforts have been made to realize good governance in the presentation of reports, accountability, and management of government finances, including the birth of Law Number 1 of 2004 concerning State Treasury. The purpose of this study is to determine the influence of Law No. 1 of 2004 concerning State Treasury on the management of state finances and the principles of state financial management according to Law No. 1 of 2004 concerning State Treasury. The results of this study are that the State Treasurer General who holds the position of Minister of Finance has the authority to supervise and manage government accounts. The State General Cash Account is opened by the Minister of Finance to manage government accounts. Implementation of the state budget, management of state cash, development of financial management of public service agencies, accounting and financial reporting, and management of government investment are the five main components of the treasury administration process. Clarity of Roles and Check and Balance are two main principles of the State Treasury Law. The State Treasury Law adheres to the principles of universality, annuality, unity, and specialization.