Tax and non-tax revenue of the Budget: what’s the difference?
The article discusses the nature of non-tax public revenue. The author first offers his own universal definition of public revenue. This results in the discovery of a variety of theoretical and practical problems, which include decentralized revenue, non-uniformity of non-tax revenue, and a contradiction involved in grouping certain forms of revenue together. A proposal is offered to consider public revenue in its various phases, initially as a based in national wealth, then as mobilized in the form of budget revenue, redistributed for public needs, and then administered.
Public expenses are not limited to budgetary system. Ensuring the effectiveness of public expenses includes a set of organizational and legal measures that vary depending on the direction of spending of finance. This article focuses on the identification and analysis of legal measures aimed at ensuring the efficiency of spending finance decentralized public funds.
Article gives a description of the principles of budget law: as a whole, and each principle. The role of the common law and constitutional principles was shown. Author coherently defined the principles of establishing budget revenues and expenditures, the budget system's structure and the implementation of the budget process. For the first time in Russian scientific researches it was presented an integrated system of principles, including the principles of budget law, either related or not related to the budget legislation, however, derived from history, international experience, documents of international financial organizations and doctrinal sources.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.