Recommendations for an Effective Constitutional Review on the Budget Law by Zeynep Müftüoğlu

“…A budget is a document that contains the estimates of public expenditures to be realized and the public revenues to be collected during the year in a country. …”
Get full text

The significance of tax revenues on the volume of the government budget deficit by Janković Gordan

“…It arises in a situation where a negative gap between public revenues and expenditures appears every year for a long period of time. …”
Get full text

Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina by Cvetković-Ivetić Cvjetana, Baturan Luka

“…The process of fiscal decentralization, as a typical feature of contemporary societies, implies the transfer of public functions and public revenues from higher to lower levels of authorities in order to ensure the financing of the transferred functions. …”
Get full text

Beneficial effects of public sector performance measurement by Neda Vitezić

“…This primarily refers to spending of public revenues, i.e. rationality of performance, while the qualitative aspect or effectiveness is still not measured. …”
Get full text

The Principle of Transparency in the Ukrainian Decentralisation Reform by Sergii Slukhai, Liudmyla Demydenko, Yuliia Nakonechna, Tetiana Borshchenko

“… After the Revolution of Dignity (2013–2014), the new Ukrainian government set out a number of reforms, one of which – and a successful one so far – was decentralisation, involving territorial amalgamation and re-allocation of public revenues and outlays in favour of the newly-established amalgamated territorial communities (ATCs). …”
Get full text

Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…Extended Abstract Introduction The tax system, as one of the main tools of the government to collect public revenues and provide financial resources, plays a significant role in determining income distribution and affecting social welfare. …”
Get full text