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    Pros and Cons of Public Borrowing and Public Debt for the Russian Budget System by N. N. Parasotskaya, N. D. Yakovlev

    Published 2019-09-01
    “…To substantiate in detail the possibility of using public debt the article describes the basic peculiarities of budgeting mechanism: what a budget is, its revenue and expenditure, effective budget balancing in case of budget deficit. …”
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    Article
  15. 1075

    Budget Support for Active Aging Processes in the Context of the Sustainability of Public Finances by O. S. Bilousovа

    Published 2019-12-01
    Subjects: “…demographic aging, active longevity, active aging index, budget support, health care and education expenditures, sustainability of public finances, compensatory mechanisms.…”
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    Article
  16. 1076

    Technical Guidance for Making Budget Plans in Kedungrejo Village, Rembang Regency by Hendra Masvika, Hani Purwanti

    Published 2022-07-01
    “…In building a village infrastructure, it is necessary to calculate the costs contained in the Budget Plan (RAB) according to the standards set by the government. …”
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    Municipal councillors’ assessments of the usefulness of information generated by financial and budget statements by Magdalena Kowalczyk

    Published 2022-03-01
    “…Achieving this goal requires relevant information, and the main sources of information about results are financial and budget statements, which are the basic products of accounting. …”
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    Article