Performance based budgeting as an instrument of efficient resource alocation at the level of local self-goverment in the Republic of Serbia by Nikodijević Marija

“…Pointing to the mismanagement of public finances at the local level, as a possible solution to these problems, the paper proposes the implementation of performance-based budgeting. …”
Get full text

Employee Retention and Organizational Performance in Uganda: A Case of Kabale District Local Government by Julius, Ngabirano

Get full text

Kabale University Directorate of Internal Audit by Kabale University

Get full text

EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA by Okpe Caleb John, Aliyu Nuraddeen Shehu, Bello A. Ahmad, Ahmed Aliyu Abdullahi, Mohammed Musa Abdulkarim

“…Government should formulate policies that aim to reduce the cost of compliance while ensuring a balanced tax burden could enhance voluntary compliance, leading to a broader tax base and more sustainable public finance. …”
Get full text

Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. by Kembabazi, Primah

“…Further study can be conducted on public finance management practices and the performance of Municipal councils in Uganda and the effect of corruption and favoritism on the performance of Municipal councils in Uganda.…”
Get full text

Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review by Fatiha NOUAJE, Lotfi BENAZZOU

“…Assessing public management, controlling public finances and evaluating public policies are increasingly becoming government priorities. …”
Get full text

Mechanisms of Public Administration to Ensure Investment and Innovation Security of Territories by Buryk Myroslav M.

“…It is proved that in the realities of restriction of public finances, the creation of material and financial incentives for the development of territories in the sphere of innovation is seen as efficient. …”
Get full text

KEY MACROECONOMIC DETERMINANTS OF GOVERNMENT DEBT – THE CASE OF NORTH MACEDONIA by Filip Taskovski

“…Based on the results of the research, it can be concluded that the world crisis has a strong impact on the public finances of North Macedonia, and the growth of the budget deficit largely causes the growth of the country's debt by the government. …”
Get full text

KEY MACROECONOMIC DETERMINANTS OF GOVERNMENT DEBT – THE CASE OF NORTH MACEDONIA by Filip Taskovski

“…Based on the results of the research, it can be concluded that the world crisis has a strong impact on the public finances of North Macedonia, and the growth of the budget deficit largely causes the growth of the country's debt by the government. …”
Get full text

THE PUBLIC DEBT OF UKRAINE: A NEW DIMENSION OF DYNAMICS AND ARCHITECTURE OF THE MODEL FRAMEWORK OF THE MANAGEMENT SYSTEM by Serhii Petrukha, Nina Petrukha, Roman Miakota

“…It is argued that in order to ensure the stability of public finances, it is necessary to reduce expenditure on security and defence forces, and on the public sector of the economy. …”
Get full text

Editorial by Jörg Tremmel, Maria Lenk, Antony Mason, Markus Rutsche

“…Since some cohorts are born into favourable eras, and others are not, it is important to examine  intergenerational public finances by reference to the standard of living inherited by different age groups, and the socio-economic circumstances they currently face. …”
Get full text