Suchergebnisse

Consolidating public resources is an obvious step to help alleviate Egypt's growing debt burden, but one that Sisi's regime avoids at all costs.

The article reveals the conceptual defects of the designed and currently law-supported budget three-year plan — 2021–2023. Among them, the author includes the authorities' desire to continue using a rigid budget rule and the implementation of tax maneuvers. The author argues that there is a direct link between the effects of the budget rule and deceleration of the GDP growth in Russia. Overcoming the country-specific recession and the problem of excessive focus of the Russian economy on natural resource extraction should arguably be driven by an increased share of the government spending on its diversification, which requires a substantial relaxation or cancelling of the budget rule. The author concludes that the tax maneuver presents a barrier to curing the «Dutch disease» of the country's economy and therefore requires serious corrections while preserving excise duties on oil and gas exports and to the contrary, reducing the natural resource extraction tax rates.

The article analyzes the main indicators of the GDP and the republican budget of the Kyrgyz Republic over the last 25 years. It proves that there is a direct link between the budget, living standards and the rational use of national wealth. The listed statistical data show that drastic measures should be taken to change the social and economic situation in the republic. One of the main conditions for further development is the availability of accurate information about the national wealth of the republic. Therefore, to determine further actions, it is necessary, in the first place, to make an inventory, identification, registration and re-evaluation of the national wealth. Moreover, it is needed to carry out deeper reforms of the budget process, to improve financial and fiscal relations in order to optimize budget expenditures with the aim to reach goals set by the government. ; В статье анализируются основные показатели ВВП и республиканского бюджета Кыргызской Республики за последние 25 лет. Высказывается мнение, что формирование бюджета, создание жизненных условий и их уровень непосредственно связаны с рациональным использованием национального богатства. Приводятся статистические данные, свидетельствующие о том, что необходимо принимать кардинальные меры для изменения ситуации в социально-экономическом развитии Республики. Одним из главных условий для дальнейшего развития является наличие точной информации о наличии национального богатства государства. Поэтому для определения дальнейших действий в первую очередь необходимо провести инвентаризацию, идентификацию, учет и переоценку национального богатства. Необходимо проводить дальнейшие преобразования бюджетного процесса, финансовых механизмов и фискальных взаимоотношений в целях повышения эффективности бюджетных расходов на реализацию конечных целей.

The subject. The article deals with the problem of legal status of the state budget appropriation managers in the process of budget planning in the Republic of Lithuania.The purpose of the article is evaluation of state budget appropriation managers' role in the process of budget planning in the Republic of Lithuania.The methodology of research is the analysis of the budgetary legislation of the Republic of Lithuania and the scientific literature, using the methods of logical and systematic analysis and other methods of scientific researchMain results, and scope of it's application. The legal definition and the system of state budget appropriation managers is analyzed in the article. Particular attention is given to the question of role of state budget appropriation managers in the process of budget framework. The role of the Government and Parliament, as well as a special body of management of public finances (in the Republic of Lithuania, the Ministry of Finance) – legislative and executive authorities – is emphasized in the scientific literature. But it is often not mentioned what an important place in this process other participants of budgetary relations – state budget appropriation managers – takes. The main participation of state budget appropriation managers in the budget planning process related to the planning of the budget expenditures.Preparation of strategic plans and programmes of budgetary funds by state budget appropriation managers can be considered part of governance activities in general. For budget planning drawn up draft budgets of the programs by state budget appropriation managers is particularly important.Conclusions. The efficiency of the use of state funds depends on the spending of funds, the quality and validity of the developed programmes of activities led by their agencies. State budget appropriation managers are involved, along with other entities, on each stage of the budget planning. They provide the Ministry of Finance the data necessary for the compilation and clarification of the macroeconomic and fiscal forecast; they constitute the programmes, which are funded by the state; finally, state budget appropriation managers are prepare programs, which later becomes the basis of the entire draft state budget. ; На основе исследования бюджетного законодательства Литовской Республики и научной литературы, с использованием методов логического, системно-аналитического анализа и других методов научного исследования, рассматриваются вопросы участия распорядителей бюджетных средств в процессе бюджетного планирования в Литовской Республике в контексте финансовоправового регулирования. С учетом положений законодательства Литовской Республики анализируется понятие и система распорядителей бюджетных средств, а также их права и обязанности в процессе бюджетного планирования. Делается вывод, что эффективность использования средств государства во многом зависит от распорядителей бюджетных средств, от качества и обоснованности разработанных программ деятельности руководимых ими учреждений.

The need for accelerated social and economic development of the Arctic as a priority geostrategic territory of the Russian Federation requires a special approach to the issues of incomes of the population of the Arctic regions, and, above all, to the social criterion. Foreign experience in formation of minimum consumer budgets, domestic developments in this area and methodological principles of its formation used for a living wage have determined the priorities in choosing a social criterion. The key role in addressing this issue is played by the system of low-income consumer budgets (the subsistence minimum (SM) and the socially acceptable (recovery) consumer budget, which exceeds the subsistence minimum by about 3 times) within the framework of the general classification of the system of normative consumer budgets developed by the scientific school of the All-Russian Center for Living Standards. The methodological basis for formation of a socially acceptable consumer budget is determined by the provisions based on the recovery level of population consumption in conjunction with low incomes and taking into account the satisfaction of material, spiritual and social needs, a variety of consumer properties and benefits, as well as the impact on the consumption characteristics of the natural, climatic, economic, social and other special factors of the Arctic. Important for the social criterion qualities — validity and transparency — are ensured through application of the normative method of forming a socially acceptable consumer basket, which includes sets of food products, non-food goods and services. The normative socially acceptable consumer budget is differentiated by the specific of consumption of different categories of the population that is reflected in the structure and volume of consumption. The size of the socially acceptable consumer budget is determined by the cost of the consumer basket, as well as expenses on savings and mandatory payments and fees. Regional differences in the factors influencing the formation of a socially acceptable consumer budget cause territorial diversity in the level of the indicator in the Arctic zone.

The purpose of this article is to identify and estimation of factors affecting tax revenues to the Russian's regional budgets. The study identifies the following factors: gross regional product, average wage level, inflation rate, share of unprofitable organizations in the region, employment rate, share of agricultural sector, investment in fixed assets and share of exports. The model includes information on the areas of advanced socio-economic development in the region. The study is based on open data from 83 regions of the Russian Federation from 2010 to 2017, the total of 664 observations. Through the least-squares estimate of a model with fixed effects, a significant impact of the studied parameters is established. Thus, the paper identifies common features for all regions in the context of the analyzed indicators' impact. The results of this study may be used in forecasting the revenue of regional budgets.

One of the mechanisms for implementation of the approved Strategy for the scientiic and technological development of the Russian Federation is federal budget funding. The article analyzes the instruments of budget funding of Russian science for 2010-2015 and considers the existing regularities. On the basis of public accounts the data on science funding inclusive of the expenditures for national defence, national security and law enforcement was formed, as well as data on non-military science funding. The information obtained is grouped from diferent perspectives. As a result of the analysis of the dynamics of the functional structure of the federal budget expenditures for science, was identiied the slowdown in the basic research funding in the period under review, as well as the steady excess of budget funding for applied research in the ield of national defence, national safety and law enforcement and national economy over the science funding in other ields. The article analyzes the structure of the federal budget expenditures across such instruments of budget funding as project grants, government programs of the Russian Federation, federal target programs. The author concludes that inancial resources are concentrated in several government programs, mainly related to the development of high-tech sectors. Special attention is paid to the analysis of the budget expenditures for scientiic research under federal target programs, project grants in the context of the departmental structure of the federal budget expenditures. ; For citation: MARTYNOVA, E.A. (2018) The current system of budget funding of science: advantages and disadvantages. Science. Innovations. Education. No. 3 (29). Pp. 23-44.

The article examines the general picture of the use of their time fund by university students, its structuring, as well as the dynamics of time indicators related to the main spheres of students' daily activities in 2002–20. Particular attention is paid to educational activities as status-forming for full-time students. A survey of university students in Moscow, Omsk and Pskov was conducted in March 2019 – January 2020 by the sector for studying the daily activities and time budget of the ISRAS within the framework of the monitoring complex research "Daily activities of the urban population: time budget, values, social adaptation." The real behaviorur of students was analyzed in combination with the analysis of motivation to obtain higher education, adaptive opportunities for participation in educational activities and the success of professional socialization of students. It was revealed that the dominant motive for obtaining higher education - "the need to have a higher education diploma in order to get a good job" - not only retained (over the period 2002–20) its dominance and a significant "gap" from the significance of other motives, but its importance even rose. In general, the configuration of educational motivation has not changed much. Changes in resource time possibilities least of all affected the segment of daily activities related to the total work load (study time, paid work, unpaid work). The study time of students decreased more significantly for women (much less for men). The amount of time spent on physical recovery of students has decreased, but the space for studying in their free time has significantly expanded. It is shown that the types of students' value orientation in relation to educational activities have a connection with the volume, structure of educational time and other indicators. Indicators of adaptive capabilities of students for the implementation of educational activities are associated with the degree of preparedness of students to study at the university. It was revealed that the time spent on all educational activities and its structure in 2019–20 differs by the worst characteristics both in comparison with 1920 and in comparison, with other periods (the period of 1920–2020 was considered in dynamics).

The article deals with problems concerning the implementation of tax-budget policy pursued in large cities, and the evaluation of its compliance with the principles of the legal, organizational and financial autonomy laid down in the European Charter of Local Self-Government. It was determined that the local self-government is part of the management mechanism that optimally combines the interests of the person and human rights, as well as the interests of the city, region and state. The economic basis of local self-government is the material and financial resources that are owned and managed by the territorial communities. Municipal property, local taxes and fees are the main types of these resources the management of which is realized through the development and implementation of tax-budget policy provided by the local governments. The procedure of assessing the compliance of tax-budget policy of large cities with the principles of financial autonomy is offered. It includes seven steps, in particular: the determination of cities sample; collection of the information on cities' budgets revenues over five years; calculation of the budget structure indexes (in the context of their own sources and inter-budget transfers): the determination of indexes of the structure of own sources of budget revenues; calculation of budget revenues structure by the most significant items per capita (in comparable monetary units): the generalization of the analysis results; elaboration of recommendations to strengthen the financial autonomy of local governments of cities. The above procedure has been tested using the indexes of cities' budgets revenues in the Russian Federation, Poland and Ukraine. It was revealed that to manage the revenues of cities' budgets, all of the above countries complying with the main financial principles of the European Charter of Local Self-Government should take into account the specifics of using the methods and techniques of achieving the financial self-sufficiency. The proposals have been elaborated to strengthen the financial autonomy of local budgets of cities in the Russian Federation by using tax and non-tax sources, including local taxes and fees, and by reducing the share of the state subventions and subsidies. In the future, it is advisable to explore the possibility of identifying and using the additional tax sources to replenish the revenue base of local budgets. ; Статья посвящена проблемам реализации налогово-бюджетной политики крупных городов и оценке ее соответствия принципам правовой, организационной и финансовой автономии, заложенным в Европейской хартии местного самоуправления. Определено, что местное самоуправление входит в состав механизма управления, оптимально сочетающего как интересы и права человека, так и интересы города, региона и государства. Предложена методика оценки соответствия налогово-бюджетной политики городов принципам финансовой автономии, которая включает семь этапов. Методика апробирована на показателях доходной части бюджетов городов Российской Федерации, Польши и Украины. Выявлено, что при управлении доходной частью городских бюджетов в Российской Федерации, Польше и Украине каждая из стран, придерживаясь главных финансовых принципов Европейской хартии местного самоуправления, должна учитывать специфику при использовании методов и приемов достижения финансовой самодостаточности. Разработаны предложения по укреплению финансовой автономии местных бюджетов городов Российской Федерации за счет налоговых и неналоговых источников, включая местные налоги и сборы, а также снижения удельного веса государственной субвенции и дотаций. В дальнейшем целесообразно исследовать возможности выявления и использования дополнительных налоговых источников пополнения доходной базы местных бюджетов.

Financing from the federal budget is one of the mechanisms that enables implementation of the Scientiic and Technological Development Strategy of the Russian Federation. The article analyzes the instruments and the existing trends in the Russia's science budget from the year 2010 to 2015. Reports on budget execution are used to generate data on science funding, factored in expenditures for national defense, national security, law enforcement and civil science. The information is broken down into a number of categories.The analysis of structural changes in iscal expenditures for science has revealed a slowdown in spending on basic research during the period under consideration and sustainable prevalence of national defense, national security and law enforcement in iscal inancing of applied research. The paper analyzes the federal budget expenditures broken down by inancing instruments such as subsidies for the government commissioned research, State programs of the Russian Federation, Federal targeted programs. Based on the analysis the author makes the conclusion that inancial resources are concentrated in several State Programs of the Russian Federation, mainly related to the development of high-tech industries. Particular attention is paid to the analysis Financing from the federal budget is one of the mechanisms that enables implementation of the Scientiic and Technological Development Strategy of the Russian Federation. The article analyzes the instruments and the existing trends in the Russia's science budget from the year 2010 to 2015. Reports on budget execution are used to generate data on science funding, factored in expenditures for national defense, national security, law enforcement and civil science. The information is broken down into a number of categories. The analysis of structural changes in iscal expenditures for science has revealed a slowdown in spending on basic research during the period under consideration and sustainable prevalence of national defense, national security and law ...

The policy documents providing a formal framework for the crisis management plan of the Russian Federation Government and the budgetary maneuver are examined along with the key parameters of the updated federal budget for 2015. Changes in the scenario macroeconomic conditions of budget planning due to the deterioration of the foreign economic and political situation. are analyzed.The primary attention of the financial and economic block of the Government as well as the main resources are directed towards the support of the financial sector and mineral companies with the dominant governmentparticipation. The real sector of the Russian economy is supposed to be content with a declaration of measures to reduce administrative barriers and costs.The author suggests that the choice of expenditure items for sequestration should be determined not only by the short-term efficiency criteria but the long-term development objectives of the country's economy. However, some government programs may (or even should) envisage the revision and internal re-allocation of resources by subprograms and time schedules. Moreover, to maintain the employment, permanent support must be given to programs aimed at development of labor-intensive industries.Given the lack of effective demand from the private sector, a necessity arises to select a different development scenario that proved its effectiveness in a number of countries that performed an economic miracle - successful development of priority sectors and infrastructure projects based on a significant increase in government spendings. However this is made possible only through a substantial improvement of the government spending efficiency and the tight control over the targeted use of funds. ; В статье рассматриваются программные документы, формализующие антикризисный план Правительства РФ и бюджетный маневр, а также основные параметры обновленного федерального бюджета на 2015 г. Анализируются изменения сценарных макроэкономических условий бюджетного планирования в результате ухудшения внешнеэкономической и внешнеполитической конъюнктуры.Основное внимание финансово-экономического блока Правительства и основные ресурсы направляются на поддержку финансового сектора экономики и нескольких сырьевых компаний с доминирующим государственным участием. Реальному сектору российской экономики приходится довольствоваться декларацией комплекса мер по снижению административных барьеров и издержек.Автор предлагает при выборе расходных статей для секвестра руководствоваться не только критериями эффективности в краткосрочной перспективе, но и задачами обеспечения долгосрочного развития экономики страны. Однако в некоторых госпрограммах возможны (и даже необходимы) ревизия и внутреннее перераспределение ресурсов по подпрограммам и срокам. Кроме того, для поддержания занятости населения необходимо сохранение программ, содействующих трудоемким отраслям экономики.В отсутствие платежеспособного спроса со стороны частного сектора назрела необходимость выбрать другой вариант развития, доказавший свою эффективность в ряде стран, совершивших экономическое чудо - развитие приоритетных отраслей и инфраструктурных проектов на основе значительного роста государственных расходов. Но необходимое условие успеха - серьезное повышение эффективности государственных расходов и жесткий контроль за целевым использованием средств.