Three Soviet national accounting matrices for 1955–1962 were constructed from the yearbooks of the national economic balances stored in the Russian State Archive of the Economy (Rossiiskii gosudarstvennyi arkhiv ekonomiki, hereafter RGAE). They showed a shift from state budget financing to bank loan financing and revealed a difficult economic situation in which relative decreases in wages and consumption offset relative decreases in state budget revenue. This situation may have led to the economic reform in 1965. An analysis of national economic balance yearbooks issued after 1962 should shed new light on the cause of the Soviet economic collapse.

The purpose of this article is to investigate the historical development and contemporary features of the tax system in the People’s Republic of China. The paper examines key stages of fiscal reforms in China since 1978 and analyzes the structure of current state budget revenues, which are primarily formed by VAT and corporate income tax. The author concludes that China’s current tax policy primarily pursues several equally prioritized objectives— stimulating the development of new economic sectors while maintaining a socialist orientation, balanced growth, and active state intervention in the redistribution of public goods; the existing system continues to adapt to address regional inequalities and stimulate the economy, demonstrating a specific level of tax rates compared to other world regions, while exhibiting its characteristic challenges.

The article explores the conceptual and practical foundations of forming the state budget policy within the framework of profound socio-economic transformations, which is particularly relevant given the imperatives of martial law and the subsequent challenges of post war recovery in Ukraine. In the current volatile environment budget policy transcends its traditional role as a mere financial ledger, evolving into a sophisticated instrument for macroeconomic stabilization and the activation of social development. The relevance of this study is rooted in the necessity to define strategic priorities for an adaptive fiscal framework capable of responding effectively to both external shocks and internal structural shifts. The analysis of Ukraine`s budgetary system through 2024-2025 characterizes the current state as one of managed deficit, highlighting the critical implementation of National Revenue Strategy through 2030. This strategy includes the digitalization of tax administration and the reform of excise policies, alongside temporary fiscal measures like increased military fees and taxes on windfall bank profits. A significant shift is observed in the financing structure, with a decreasing share of non-repayable grants from international partners in favor of concessional loans, which heightens the requirements for internal budgetary management efficiency. The study identifies the budget deficit-to-GDP ratio and the debt-to-GDP ratio as the primary indicators of fiscal predictability. The research proposes a transition toward a productive expenditures model focusing on sectors with high multiplicative effects such as energy, logistics and human capital. This approach aims to secure future tax revenues and enhance fiscal sovereignty, ensuring that the budget policy acts as a resilient institutional mechanism for long-term social and economic stability. Special attention is paid to the synchronization of budget and tax instruments to foster a transparent, client-oriented fiscal environment. Furthermore, the research explores the institutional principles of budget policy such as mobility, adaptability and availability of financial reserves as essential prerequisites for responding to internal and external shocks.

Higher education (institutes, universities and other institutions) seeks, above all, to fulfill its three substantive functions: teaching, research, and linkage with society; the control bodies are always auditing their work. State budgets also depend a lot on compliance with standards at the country level, and on the quality of higher education centers. For this reason, it is of utmost importance to determine the most important key success factors, at the system level. The objective of this research is to analyze from the theoretical-empirical point of view the key success factors of public higher education in the province of Pichincha, through the structural analysis of one of its most representative universities: the University of the Armed Forces ESPE. This task will be achieved by analysing the conceptual framework of the prospective method known as structural analysis or MIC MAC. The results of the application of such a prospective tool will allow the design of strategies, as an input to the decision-making of the directors of the same, to improve its competitiveness, educational quality and social impact.

Supervision as a tool of professional support and professional development, within which the analysis of a specialist’s activities, the search for ways of professional growth, and the improvement of work quality are carried out, is widely used in the social sphere as well as in psychological and psychotherapeutic assistance. In recent years, supervision measures have been actively introduced into the field of education in order to implement the main provisions of the “New Ukrainian School” concept, comply with professional standards, overcome professional difficulties, promote the professional and personal development of teachers, and prevent their emotional and professional burnout. Regulatory and legal acts in Ukraine define the functions of supervision, regulate the procedure for training regional supervisors, as well as the procedure and forms of providing professional support and assistance to pedagogical workers who ensure the educational process at the level of primary and basic secondary education. Conducting supervision in general secondary education institutions involves the analysis and objective assessment of teachers’ professional activities, professional counseling, assistance in overcoming difficulties, and support in identifying personal motivation resources and directions for continuous professional development. The provision of professional support and assistance is carried out exclusively on a voluntary basis and may take place in face-to-face, distance, or blended formats. An important aspect of implementing supervisory measures is the functioning of public administration mechanisms for providing professional support and assistance to teaching staff. The sources of financing for supervision include funds from the state budget, local budgets, and other sources not prohibited by law. For the implementation of supervision in general secondary education institutions during 2024–2025, subventions from the state budget to local budgets were allocated. The article analyzes the effectiveness of implementing public administration mechanisms for supervision in the field of general secondary education and the use of subvention funds for the training of regional supervisors and the implementation of supervisory activities. The main directions for improving the mechanisms of providing professional support and assistance to teaching staff are identified.

The article examines adaptive management of the budget process under martial law and heightened macroeconomic uncertainty. It is substantiated that under conditions of large-scale security shocks, traditional budget planning mechanisms oriented toward stability and predictability of fiscal parameters significantly lose their effectiveness. In such circumstances, the ability of the public finance system to respond promptly to external challenges, reallocate budget resources, and maintain the financial stability of the state becomes crucial. The purpose of the study is to develop a conceptual model of adaptive management of the budget process during wartime, to identify criteria for assessing its effectiveness, and to determine the limits of managerial discretion under the crisis functioning of the budget system. The research employs methods of structural analysis, statistical measures of variation, and econometric tools, including the structural adaptation index based on the L1-metric, the coefficient of variation, and the Chow structural break test. A model of adaptive budget management is proposed, which includes scenario budgeting, mechanisms for the rapid reallocation of budget resources, centralized coordination of the budget process, liquidity management of public finances, and a feedback system for the regular adjustment of budget decisions. It is shown that the effectiveness of adaptive management depends on the speed of decision-making, the flexibility of the expenditure structure, coordination between different levels of government, and the ability to control fiscal risks. Based on the analysis of the structure of state budget expenditures of Ukraine for 2021–2025, it is established that the beginning of the full-scale war caused a sharp transformation of budget priorities and a significant reallocation of resources in favor of the security and defense sector. The results of the structural adaptation index indicate a phase of shock restructuring of the budget system in 2022, followed by a transition to a stage of stabilization adaptation. The scientific novelty of the study lies in the proposed approach to the comprehensive assessment of the adaptability of the budget process, which combines the analysis of structural shifts, the measurement of financial turbulence, and the identification of regime changes in the functioning of the budget system. The practical significance of the results lies in the possibility of applying the proposed tools to improve wartime budgeting mechanisms and to develop strategies for the post-crisis stabilization of public finances.

The current issues and prospects of improving the government debt obligations management system in Russia have been considered. Modern approaches to public debt management have been analyzed, including methods for assessing its sustainability, forecasting, and debt control. Special attention has been paid to optimizing the debt structure, minimizing risks, and increasing the efficiency of using borrowed funds. Based on the analysis, specific recommendations have been proposed for improving public debt management mechanisms. The possibilities of implementing new financial instruments, automating budget planning processes, and strengthening the role of independent expertise in assessing the debt burden have been discussed. The issues of coordinating various state bodies’ actions and improving information exchange between them have been touched upon. The recommendations are aimed at increasing the transparency and predictability of government debt policy, which contributes to strengthening the country’s financial stability and creating favorable conditions for economic growth. The study results may be useful for government authorities involved in regulating the size and structure of Russia’s public debt, as well as researchers involved in the issues of state and municipal finance and budget system research.

This article presents the findings from the Ebonyi State Reproductive Health Investment Case. Drawing on situation analysis, budget analysis, costing, cost-benefit analysis, and fiscal space analysis, the study estimates the resources required to achieve universal access to reproductive health services across the state. The results show that health sector allocations averaged less than 8% of the total state budget, with only 1.4% directed specifically to reproductive health. Achieving full-scale provision of services would require ₦20 billion (USD 13.3 million) by 2030. This investment is projected to avert 130,000 unintended pregnancies and prevent 1,300 maternal deaths, translating into ₦1,624 billion (USD 1.1 billion) in social and economic benefits-a benefit-cost ratio of 19:1. Equity analyses reveal particularly strong gains for rural and low-income households. Overall, increasing investment in reproductive health is a highly cost-effective and equitable strategy for improving health outcomes and advancing sustainable development in Ebonyi State.

The article examines Ukraine’s cooperation with international financial institutions during the wartime period. The role of international financial organizations in ensuring macroeconomic stability, supporting the state budget, and implementing economic recovery programs is analyzed. Particular attention is paid to the activities of such institutions as the International Monetary Fund, the World Bank Group, the European Bank for Reconstruction and Development, and the European Investment Bank. The study considers the main forms of financial support provided to Ukraine, including credit programs, grant financing, investment projects, and technical assistance. The article identifies the key challenges of Ukraine’s cooperation with international financial institutions during wartime, including the growth of public debt, the need to ensure transparency in the use of financial assistance, the necessity of coordinating international support programs, and the development of effective mechanisms for post-war economic recovery. It is emphasized that international financial institutions play a crucial role in supporting Ukraine’s economic resilience and shaping strategic directions for its post-war development. The study concludes that further deepening of cooperation between Ukraine and international financial organizations will contribute to the modernization of the national economy, strengthening of the financial system, and integration of the country into the global economic space.

Purpose: To investigate the prospects for prevention of type 1 diabetes mellitus (T1DM) through vitamin D supplementation in risk groups. Material/Methods: A targeted review of the scientific literature by keywords in the PubMed and Google Scholar databases, over the last 10 years and the full text of the scientific reports was performed. Clinical and epidemiological studies investigating the relationship between vitamin D levels and the risk of developing T1DM were analyzed. The research study was financed with funds from the state budget, provided through the Ministry of Education and Science (MES) to the Science Fund at the Medical University – Varna for financing the scientific activity inherent in state higher education institutions under project No. 24034 "Awareness, treatment and control in patients with type 1 diabetes mellitus of long duration". Results: The results show that vitamin D deficiency is associated with a higher incidence of T1DM, and early supplementation, even in childhood, can reduce the likelihood of developing the disease. However, the results are not unambiguous and remain controversial regarding the uniformly accepted recommended dose and duration of intake. Conclusion: Despite the encouraging results, additional long-term studies are needed to establish vitamin D as an effective prophylactic agent against T1DM. Early intervention in genetically predisposed individuals may be a key element in future prevention strategies.

Background: This study analyzes the dynamics of fiscal and monetary policy within a modern Islamic economic framework through a qualitative, descriptive-analytical approach with a literature review. Islamic economics is built on the principles of tawhid, justice, istikhlaf, and takaful, which fundamentally distinguish it from conventional systems. Objective: Islamic fiscal policy integrates classical instruments (zakat, kharaj, waqf) with contemporary ones (sharia taxes, maqasid-based state budgets), while monetary policy rejects the interest system and develops profit-loss sharing mechanisms, sukuk, and sharia-based instruments. Methods: Case studies of Malaysia, Indonesia, and the GCC countries demonstrate variations in implementation influenced by institutional context and political will. Results: Key challenges include system dualism, limited human resources, weak coordination between authorities, and policy inconsistencies. Conclusion: Recommendations include establishing national coordination of sharia economics, developing an integrated maqasid-based framework, innovating financial instruments, and digitizing to improve policy effectiveness in achieving falah (holistic welfare).

Indonesia’s new planned capital city of Nusantara is the most significant public works project in modern Indonesian history. We study the economics and politics of Nusantara from the perspectives of public budgeting and political economy. Combining data from official planning documents and media accounts with a large body of original public opinion data, we find that (1) the only feasible source of funding that can be mobilized for Nusantara is the state budget, and (2) while Indonesians across age cohorts support the idea of relocating the capital, they do not support using public funding for this purpose. Given that the state budget is constrained for a project the size of Nusantara, our analysis highlights the trade-offs for the public between raising taxes, borrowing with future repayment obligations, or reallocating funds from other government programs.

This report summarizes Hawai‘i’s education funding for the 2025–2027 biennium, focusing on strategic priorities, budget allocations, and key challenges. It highlights the implementation of the 2023–2029 Strategic Plan, changes to the Weighted Student Formula, legislative efforts to address teacher recruitment and retention, declining public school enrollment, and growth in charter, private, and homeschool sectors. Despite above-average per pupil spending, education remains underfunded as a percentage of the total state budget. The biennial budget allocates $2.5 billion to P–12 education, or 12.3% of the state budget.

The State of States fiscal year 2026 for West Virginia examines the financial trends and state bills in P–12 education and higher education. State policies, legislation, and budgets affect educational funding levels and statewide educational quality. Highlighting the state financial literature for education aids in understanding how West Virginia invests in its educational system.

New legislation prioritized funding increases for districts. The Student and Teacher Advancement for Results and Success Act, enacted this fiscal year, is a cornerstone for Montana’s upcoming biennium initiatives to invest more in Montana’s schools. The state also passed inflation adjustments in the funding formula to strengthen the state budget to offset rising costs affecting educators and learners across the state.

This State of the States report covers the education funding environment for Maine. Education funding priorities, changes to the funding formula, pressing state issues in funding, and topics exclusive to P–12 funding are assessed. State per pupil ­expenditures, allocation of state dollars, and the percentage of the state budget for P–12 and higher education are identified.

Rhode Island’s education finance system continues to uphold the principle that funding follows the student, with FY2025 allocations of $2.0 billion for P–12 and $1.47 billion for higher education, representing about 25% of the state budget. Funding priorities highlight multilingual learners, absenteeism reduction, student wellness, facilities, and professional learning, while higher education emphasizes affordability, credential attainment, and PK–20 pathways. The funding formula remains unchanged since 2016, yet districts face declining enrollment, teacher shortages, and rising special education costs.

South Dakota’s P–12 system serves 149 districts, prioritizing teacher salaries and school choice. Within the state’s $2.4 billion General Fund, education accounts for approximately 44% of total expenditure. For the 2025 fiscal year, P–12 state aid reached $725.5 million, a $9.3 million increase in expansion aid, while total higher education allocations reached $1.05 billion across all funding sources. Despite significant long-term growth, higher education’s share of the state budget declined for the first time since 2010. These trends reflect conservative tax utilization and alternative school programming.

The article comprehensively analyzes the role of customs control in ensuring national economic security and substantiates its importance in the formation of state budget revenues, protection of national production, management of strategic resources, combating illegal economic activity and compliance with international standards on the basis of statistical indicators; Data for 2022–2024, including official indicators announced by the State Customs Committee of the Republic of Azerbaijan, show that the customs system plays a strategic role in strengthening economic stability and increasing the transparency of foreign trade. Keywords: customs control, economic security, state budget revenues, strategic resources, foreign trade.

Georgia’s fiscal year 2026 education budget emphasizes significant investments and emerging challenges. Over half of the state budget supports education, with $14 billion allocated for P–12 education and $5.9 billion for higher education. Key increases fund Quality Basic Education, mental health, and literacy, while reductions in Equalization Grants and the Local Five Mill Share raise equity concerns. The loss of Elementary and Secondary School Emergency Relief funds has reflected post-COVID-19 fiscal pressures, primarily impacting those in early elementary and early education programs. Charter school expansion and new voucher programs continue to divert funds from traditional public education.