SEARCH
 

Search

 

Результаты поиска 1 - 3 из 3
Начало | Пред. | 1 | След. | Конец


Vectors of budgetary decentralization and interbudgetary regulation efficiency

Shash N.N. National Research University Higher School of Economics, Moscow, Russian Federation ( nat_vshu@mail.ru )

Borodin A.I. Financial University under Government of Russian Federation, Moscow, Russian Federation ( aib-2004@yandex.ru )

Tatuev A.A. Moscow State University of Food Production, Moscow, Russian Federation ( arsen.tatuev@mail.ru )

Journal: Finance and Credit, #35, 2014

The article notes that using special-purpose programs and introducing a result-oriented budgeting into budgetary practice require reconsidering the issues related to budget decentralization of the budgetary system both horizontally and vertically. However, for the time being, the federal center and the majority of the RF subjects have little interest in applying new technologies of the budgetary process organization. This situation makes it impossible to take full advantage of program-based budgeting.


Problems of transition to program budget: challenges of budgetary policy in Russia

Shash N.N. National Research University "Higher School of Economics", Moscow, Russian Federation ( nat_vshu@mail.ru )

Borodin A.I. Financial University under Government of Russian Federation, Moscow, Russian Federation ( aib-2004@yandex.ru )

Tatuev A.A. Moscow State University of Food Productions, Moscow, Russian Federation ( arsen.tatuev@mail.ru )

Journal: Finance and Credit, #14, 2014

The article points out that development of state programs unite all instruments for achievement of the purposes of a state policy. Target indicators and the planned results are not for all realized programs. At the same time the problem of their efficiency gains special relevance in the conditions of budgetary appropriations restriction. The authors consider the history of introduction of program budgeting in the Russian Federation. The paper allocates structural units and elements of efficiency for state programs and formulates the efficiency condition - existence of direct interrelation between actions and assessment indicators.


The phenomenon of modern corruption and factors for corruption in the public sector

Tatuev A.A. Moscow State University of Food Production, Moscow, Russian Federation ( arsen.tatuev@mail.ru )

Borodin A.I. National Research University Higher School of Economics, Moscow, Russian Federation ( aib-2004@yandex.ru )

Shash N.N. National Research University Higher School of Economics, Moscow, Russian Federation ( nat_vshu@mail.ru )

Journal: Financial Analytics: Science and Experience, #21, 2015

Importance Currently, corruption penetrates various sectors of national economies, thus becoming one of the main factors impeding economic development. Corruption affects economic growth, accumulation and effectiveness of aid granted for development, allocation of income and tackling the poverty, and therefore hampers opportunities to modernize the entire economy. This lets us consider corruption as a considerable threat that requires examining various relations and aspects, especially in the public sector, in order to trace corruption practices there.
     Objectives The research explores the reasons and consequences of corruption in developing countries. Analyzing social relations, we describe the main models of corruptive behavior.
     Methods Using the comparative and functional approaches, we determine the main areas where corruption emerges. The statistical method helps us evaluate the existing approaches to fighting corruption within the framework of neoclassical and institutional concepts.
     Results We find key indications of corrupt practices and their adverse consequences, including deterioration of infrastructure and public services, growth in economic uncertainty due to illegal transactions, destroying and degrading competitive market mechanisms, emergence of budgetary difficulties and challenges. We prove that corruption in Russia reflects inner controversies in the socio-economic order, and identify close relationships between corruption and shadow economy. We determine the principal areas of corrupt practices and analyze the structure of social ties.
     Conclusions and Relevance We conclude that corrupt practices continue to exist and even earn certain demand since such models become more common for economic agents in a number of countries, especially emerging economies. It is necessary to actively formulate anti-corruption models that the society should adopt, and employ the existing mechanisms for countering corrupt practices.


Результаты поиска 1 - 3 из 3
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате