0000000000709145
AUTHOR
ĒRika ŽUbule
showing 3 related works from this author
Valsts budžeta procesa analīze un pilnveidošana
2012
Promocijas darba „Valsts budžeta procesa analīze un pilnveidošana” anotācija Promocijas darba mērķis ir, izpētot valsts budžeta procesa teorētiskās koncepcijas un veicot Latvijā un citās valstīs īstenoto budžeta procesa salīdzinošu analīzi, atklāt galvenās problēmas un izstrādāt priekšlikumus valsts budžeta procesa pilnveidošanai. Promocijas darba pirmajā nodaļā ir izpētīti valsts budžeta procesa teorētiskie aspekti, apkopojot finanšu teorijā pastāvošās atziņas par valsts budžeta procesu un izvēršot diskusiju par tā saturisko izpratni. Formulējot valsts budžeta procesa galveno mērķi un nosakot tā sasniegšanas uzdevumus, ir uzsvērta budžeta procesa nozīme valsts sociāli ekonomiskajā attīstīb…
EVALUATION OF EFFICIENCY IN THE PUBLIC SECTOR
2016
The paper is focused on the efficiency of government activities and possibilities of evaluating it. Nowadays an appropriate use of public finances is an urgent problem of financial management of the state. Therefore, a special emphasis is put on the necessity to evaluate the results of activities of the public sector. These results have become an important element of the public financial system oriented towards results, as they form a stable base for planning and evaluating government budget resources. Being unaware of results, it is impossible to estimate if the aims and tasks set by the government financial policy are real and appropriate to the current situation and financial resources. …
CREATION OF INNOVATIVE APPROACH FOR STUDY OF THE NATIONAL FISCAL SPACE
2017
The choice and topicality of the theme is substantiated by the fact that a sustainable development of a country is affected by the policy implemented by the government. One of its main parts is the fiscal or budget policy which means the formation of the necessary funds of the revenues and expenditures to ensure the functioning of the government. Accordingly, the concept of fiscal space has been activated which is closely connected with the implementation of the instruments of fiscal policy (taxes, government expenditures, government debt). The aim of the research is to create an innovative approach to the investigation of the creation of the state fiscal space applying the simulation metho…