Public Management and Policy

FORMATION OF INSTITUTIONAL APPROACHES TO JUDICIAL BUDGETING

The effective functioning of the judicial system is one of the foundations of the rule of law, the protection of property rights and public trust in the state, and it directly affects the investment climate and the conditions for economic activity. At the same time, the financial support of courts traditionally remains...

INTERNATIONAL EXPERIENCE OF PUBLIC ADMINISTRATION

MODERN CONCEPTS AND MODELS OF PUBLIC REVENUE MANAGEMENT

The article is devoted to new patterns and paradigms of public revenue management on the case of the Republic of Kazakhstan. The research is topical due to the high budget dependence on the transfers from the National Fund, poor non-oil tax base and need for digitalization of tax administration. The objective of the st...

Data-Driven Approach to the Coordination of Monetary and Fiscal Policy Amid War

This paper investigates the problem of the interrelationship and coordination of fiscal and monetary policies in Ukraine under martial law. The aim of the study is to evaluate the effectiveness of macro-financial regulation and identify contradictions between the government's objectives and the central bank's strategy....

Effectiveness of External Control of Public Finances in a Context of Decentralization: Evaluation of the Role of the Court of Auditors in the Provinces of the Democratic Republic of Congo from 2020-2025

In a context of fiscal decentralization, external control of public finances plays a crucial role in enhancing transparency, accountability, and efficiency in budget management. In the Democratic Republic of Congo, the Court of Accounts serves as a key institution responsible for overseeing the regularity and performan...

Tax Sovereignty and International Legal Guarantees for the Protection of Foreign Investments: Synergy or Competition?

Taxation is traditionally considered a key manifestation of state sovereignty, as it is through tax mechanisms that the state ensures the formation of public finances, the redistribution of resources, and the implementation of socio-economic functions. Changes in tax legislation and aggressive tax administration can af...