Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast)
The article is devoted to the study of the availability of investment funds for the regions of investment funds of state development programs in the context of the program-targeted approach to budget formation. The use of program-targeted budgeting methods undoubtedly opens up extensive opportunitie...
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Northern Arctic Federal University
2023
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Online Access: | https://doi.org/10.37482/issn2221-2698.2023.52.87 https://doaj.org/article/5cc8366dc58c4e54b34f725a08fb7eb9 |
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ftdoajarticles:oai:doaj.org/article:5cc8366dc58c4e54b34f725a08fb7eb9 2023-12-03T10:18:48+01:00 Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast) Elena V. Kozhina Kseniya I. Sergeeva 2023-09-01T00:00:00Z https://doi.org/10.37482/issn2221-2698.2023.52.87 https://doaj.org/article/5cc8366dc58c4e54b34f725a08fb7eb9 EN RU eng rus Northern Arctic Federal University http://arcticandnorth.ru/article_index_years_eng.php?ELEMENT_ID=384576 https://doaj.org/toc/2221-2698 doi:10.37482/issn2221-2698.2023.52.87 2221-2698 https://doaj.org/article/5cc8366dc58c4e54b34f725a08fb7eb9 Арктика и Север, Vol 52, Iss 52, Pp 76-86 (2023) program-target planning budgeting budget investments state program socio-economic development region Social Sciences H article 2023 ftdoajarticles https://doi.org/10.37482/issn2221-2698.2023.52.87 2023-11-05T01:38:29Z The article is devoted to the study of the availability of investment funds for the regions of investment funds of state development programs in the context of the program-targeted approach to budget formation. The use of program-targeted budgeting methods undoubtedly opens up extensive opportunities for optimizing the public finance management system, but the management tools and implementation mechanism at the regional level have not yet been sufficiently developed, which reduces the effectiveness of their application. The paper evaluates the uniformity of distribution of funds of the Targeted Investment Program of the Arkhangelsk Oblast for the period 2017–2021 between four districts that are similar in their parameters, as well as the distribution of budget investments within the framework of inter-budget transfers to local budgets of the Arkhangelsk Oblast for the period 2021–2023. The process and principles of a program-targeted approach to strategic planning and management of the public finance system as the main tool for improving the efficiency of budget expenditures are considered. The methods used in the study include analyzing the dynamics and structure of budget investment distribution, drawing conclusions on the basis of the obtained data about the uniformity of funds distribution and investment accessibility for the regions. This article can be useful for assessing the availability of budget investments when using the program-targeted approach to budget planning, as well as for developing an effective mechanism for implementing program-targeted budgeting approaches in the budget process at the local and regional levels. Article in Journal/Newspaper Arkhangelsk Arkhangelsk Oblast Directory of Open Access Journals: DOAJ Articles Arctic and North 52 87 99 |
institution |
Open Polar |
collection |
Directory of Open Access Journals: DOAJ Articles |
op_collection_id |
ftdoajarticles |
language |
English Russian |
topic |
program-target planning budgeting budget investments state program socio-economic development region Social Sciences H |
spellingShingle |
program-target planning budgeting budget investments state program socio-economic development region Social Sciences H Elena V. Kozhina Kseniya I. Sergeeva Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast) |
topic_facet |
program-target planning budgeting budget investments state program socio-economic development region Social Sciences H |
description |
The article is devoted to the study of the availability of investment funds for the regions of investment funds of state development programs in the context of the program-targeted approach to budget formation. The use of program-targeted budgeting methods undoubtedly opens up extensive opportunities for optimizing the public finance management system, but the management tools and implementation mechanism at the regional level have not yet been sufficiently developed, which reduces the effectiveness of their application. The paper evaluates the uniformity of distribution of funds of the Targeted Investment Program of the Arkhangelsk Oblast for the period 2017–2021 between four districts that are similar in their parameters, as well as the distribution of budget investments within the framework of inter-budget transfers to local budgets of the Arkhangelsk Oblast for the period 2021–2023. The process and principles of a program-targeted approach to strategic planning and management of the public finance system as the main tool for improving the efficiency of budget expenditures are considered. The methods used in the study include analyzing the dynamics and structure of budget investment distribution, drawing conclusions on the basis of the obtained data about the uniformity of funds distribution and investment accessibility for the regions. This article can be useful for assessing the availability of budget investments when using the program-targeted approach to budget planning, as well as for developing an effective mechanism for implementing program-targeted budgeting approaches in the budget process at the local and regional levels. |
format |
Article in Journal/Newspaper |
author |
Elena V. Kozhina Kseniya I. Sergeeva |
author_facet |
Elena V. Kozhina Kseniya I. Sergeeva |
author_sort |
Elena V. Kozhina |
title |
Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast) |
title_short |
Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast) |
title_full |
Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast) |
title_fullStr |
Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast) |
title_full_unstemmed |
Availability of Budget Investments for Regions under the Program-Targeted Approach to Budget Formation (On the Example of Municipalities of the Arkhangelsk Oblast) |
title_sort |
availability of budget investments for regions under the program-targeted approach to budget formation (on the example of municipalities of the arkhangelsk oblast) |
publisher |
Northern Arctic Federal University |
publishDate |
2023 |
url |
https://doi.org/10.37482/issn2221-2698.2023.52.87 https://doaj.org/article/5cc8366dc58c4e54b34f725a08fb7eb9 |
genre |
Arkhangelsk Arkhangelsk Oblast |
genre_facet |
Arkhangelsk Arkhangelsk Oblast |
op_source |
Арктика и Север, Vol 52, Iss 52, Pp 76-86 (2023) |
op_relation |
http://arcticandnorth.ru/article_index_years_eng.php?ELEMENT_ID=384576 https://doaj.org/toc/2221-2698 doi:10.37482/issn2221-2698.2023.52.87 2221-2698 https://doaj.org/article/5cc8366dc58c4e54b34f725a08fb7eb9 |
op_doi |
https://doi.org/10.37482/issn2221-2698.2023.52.87 |
container_title |
Arctic and North |
container_issue |
52 |
container_start_page |
87 |
op_container_end_page |
99 |
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