Comparing COVID–19 Budgeting Responses: New Budgeting Principles that Resulted from the Pandemic

Tlektes Espolov; Aidos Espolov; Dariga Aitkozhina; Kanat Tireuov; Sailaukhan Raiymbekov; Zhenisbek Suleimenov

doi:10.18778/1508-2008.26.28

Autor

Tlektes Espolov Kazakh National Agrarian University, Department of Management and Organization of Agribusiness, Almaty, Republic of Kazakhstan
Aidos Espolov Kazakh National Agrarian University, Department of Management and Organization of Agribusiness, Almaty, Republic of Kazakhstan
Dariga Aitkozhina University named after D.A. Kunaeva, Department of Jurisprudence, Almaty, Republic of Kazakhstan
Kanat Tireuov Kazakh National Agrarian University, Department of Management and Organization of Agribusiness, Almaty, Republic of Kazakhstan
Sailaukhan Raiymbekov Kazakh National Agrarian University, Department of Management and Organization of Agribusiness, Almaty, Republic of Kazakhstan
Zhenisbek Suleimenov Kazakh National Agrarian University, Department of Management and Organization of Agribusiness, Almaty, Republic of Kazakhstan

DOI:

https://doi.org/10.18778/1508-2008.26.28

Słowa kluczowe:

władze administracyjne, nadzór nad budżetem, transformacja cyfrowa, polityka gospodarcza, administracja publiczna

Abstrakt

Niniejsze opracowanie stanowi analizę porównawczą ograniczeń budżetowych członków Wspólnoty Niepodległych Państw, skupiając się na reakcjach fiskalnych na kryzys wywołany przez pandemię COVID–19 i na możliwościach poprawy ich konstrukcji. Metodologia obejmuje podejście statystyczne oparte na ocenach wskaźników makroekonomicznych dla lat 2020–2021, a także na światowych rankingach i kilku systemach pomiarowych. W wyniku analizy porównawczej administracji publicznej sformułowano nowe zasady budżetowania. Proponowane zasady koncentrują się na monitorowaniu, ocenie i prognozowaniu danych dotyczących długoterminowego zarządzania zrównoważonym rozwojem i innych rodzajów ryzyka fiskalnego. Zaproponowane zasady budżetowania mogą zapewnić krajowi nowe możliwości potrzebne do rozszerzenia jego potencjału w trakcie dalszego rozwoju gospodarczego w polityce globalnej. Głównym rezultatem tych badań jest odnowione podejście do zarządzania budżetem z wykorzystaniem danych dotyczących rzeczywistej sytuacji gospodarczej i zdolności adaptacyjnych do zmian. Proponowany system zarządzania budżetem kładzie podwaliny pod przyszły rozwój potencjału kraju i wpisuje się w priorytetowe cele państw WNP w zakresie demokratyzacji. Wartość tych badań polega na przedstawieniu i podsumowaniu analizy systemu zarządzania budżetem oraz uszczegółowieniu polityk budżetowych w celu identyfikacji i odzwierciedlenia priorytetów politycznych państw. Pomaga to sformułować zalecenia i sugestie dotyczące usprawnienia procesu budżetowego, osiągnięcia zrównoważonego podziału zasobów i strategicznych celów rozwojowych. Praktyczne zastosowanie wyników badań pozwoli specjalistom ds. polityki budżetowej, ekonomistom i statystykom zapoznać się ze zmianami w krajobrazie instytucjonalnym w czasie pandemii COVID–19 i ocenić sytuację w ich regionie z punktu widzenia władz administracyjnych.

Pobrania

Brak dostępnych danych do wyświetlenia.

Bibliografia

Accounts Chamber of the Russian Federation (2020), Operational report on the execution of the federal budget and budgets of state extra‑budgetary funds for 2020, https://ach.gov.ru/upload/iblock/e37/e371835371389756c2d319de62f0bd12.pdf (accessed: 21.12.2022).
Google Scholar

Al‑Mandhari, A., Kodama, C., Abubakar, A., Brennan, R. (2020), Solidarity in response to COVID–19 outbreak in the Eastern Mediterranean Region, “Eastern Mediterranean Health Journal”, 26 (5), pp. 492–494.
Google Scholar DOI: https://doi.org/10.26719/2020.26.5.492

Alsharari, N.M. (2019), Accounting changes and beyond budgeting principles (BBP) in the public sector: Institutional isomorphism, “International Journal of Public Sector Management”, 33 (2/3), pp. 165–189, https://doi.org/10.1108/IJPSM-10-2018-0217
Google Scholar DOI: https://doi.org/10.1108/IJPSM-10-2018-0217

Analytical Review (2022), About Us. Climate Action Network, https://caneecca.org/en/about‑us/ (accessed: 21.12.2022).
Google Scholar

Andrew, J., Baker, M., Guthrie, J., Martin‑Sardesai, A. (2020), Australia’s COVID–19 public budgeting response: the straitjacket of neoliberalism, “Journal of Public Budgeting, Accounting & Financial Management”, 32 (5), pp. 759–770, https://doi.org/10.1108/JPBAFM-07-2020-0096
Google Scholar DOI: https://doi.org/10.1108/JPBAFM-07-2020-0096

Argento, D., Kaarbøe, K., Vakkuri, J. (2020), Constructing certainty through public budgeting: budgetary responses to the COVID–19 pandemic in Finland, Norway and Sweden, “Journal of Public Budgeting, Accounting & Financial Management”, 32 (5), pp. 875–887, https://doi.org/10.1108/JPBAFM-07-2020-0093
Google Scholar DOI: https://doi.org/10.1108/JPBAFM-07-2020-0093

Beazley, I., Downes, R., Nicol, S. (2019), Budgeting in Kazakhstan: A roadmap for continued budgetary governance reform, “OECD Journal on Budgeting”, 18 (3), pp. 9–80, https://www.oecd‑ilibrary.org/governance/budgeting‑in‑kazakhstan_08310b83‑en (accessed: 21.12.2022).
Google Scholar DOI: https://doi.org/10.1787/08310b83-en

Clemens, J., Veuger, S. (2020), Implications of the COVID–19 pandemic for state government tax revenues, “National Tax Journal”, 73 (3), pp. 619–644, https://doi.org/10.17310/ntj.2020.3.01
Google Scholar DOI: https://doi.org/10.17310/ntj.2020.3.01

Downes, R., Moretti, D., Nico, S. (2017), Budgeting and Performance in the European Union: A review by the OECD in the context of EU Budget Focused on Results, OECD, https://www.oecd.org/gov/budgeting/budgeting‑and‑performance‑in‑the‑eu‑oecd‑review.pdf (accessed: 21.12.2022).
Google Scholar DOI: https://doi.org/10.1787/budget-17-5jfnx7fj38r2

Drew, J., Miyazaki, M. (2022), The moral justification and practice of intergovernmental equalization grants to local government – A subsidiarity perspective, “Australian Journal of Public Administration”, 81 (1), pp. 3–17, https://doi.org/10.1111/1467-8500.12445
Google Scholar DOI: https://doi.org/10.1111/1467-8500.12445

Executive Committee of the Commonwealth of Independent States (2022), https://cis.minsk.by/ (accessed: 21.12.2022).
Google Scholar

Frieden, J. (2020), The political economy of economy policy, International Monetary Fund, https://www.imf.org/en/Publications/fandd/issues/2020/06/political‑economy‑of‑economic‑policy‑jeff‑frieden (accessed: 21.12.2022).
Google Scholar

Gigineishvili, M.N., Teodoru, I.R., Karapetyan, N., Ustyugova, M.Y., Houtte, M.J. van, Jonas, J., Shi, W., Arzoumanian, S., Tintchev, K., Tintchev, K.I., Tuuli, M., Saliba, F., Talishli, F., El‑Said, M., Brollo, F. (2023), Paving the Way to More Resilient, Inclusive, and Greener Economies in the Caucasus and Central Asia, International Monetary Fund, Washington. Grossi, G., Mauro, S.G., Vakkuri, J. (2018), Converging and diverging pressures in PBB development: the experiences of Finland and Sweden, “Public Management Review”, 20 (12), pp. 1836–1857, https://doi.org/10.1080/14719037.2018.1438500
Google Scholar DOI: https://doi.org/10.1080/14719037.2018.1438500

Gruber, J., Sommers, B.D. (2020), Paying for Medicaid – State Budgets and the Case for Expansion in the Time of Coronavirus, “New England Journal of Medicine”, 382 (24), pp. 2280–2282, https://doi.org/10.1056/NEJMp2007124
Google Scholar DOI: https://doi.org/10.1056/NEJMp2007124

Hasanova, V., Korzovatykh, Z. (2016), The concept and essence of budgeting in modern conditions, “Vestnik Universiteta”, 2, pp. 134–140.
Google Scholar

HSE (2020), Analytical Bulletin of the National Research University Higher School of Economics on the economic and social consequences of the coronavirus in Russia and the world, https://www.hse.ru/mirror/pubs/share/381715657.pdf (accessed: 21.12.2022).
Google Scholar

Kittelmann, K., Tirpak, M., Schweickert, R., Vinhas de Souza, L. (2006), From Transition Crises to Macroeconomic Stability? Lessons from a Crises Early Warning System for Eastern European and CIS Countries, “Comparative Economic Studies”, 48, pp. 410–434, https://doi.org/10.1057/palgrave.ces.8100162
Google Scholar DOI: https://doi.org/10.1057/palgrave.ces.8100162

Krafchik, W. (2020), Open Budget Survey 2019, 7th edition, International Budget Partnership, Nairobi.
Google Scholar

Melnychuk, N. (2020), Scientific approach to assessing the effective management of budgetary funds, “Innovative Economy”, 1–2, pp. 151–156, https://doi.org/10.37332/2309-1533.2020.1-2.22
Google Scholar DOI: https://doi.org/10.37332/2309-1533.2020.1-2.22

Michelon, P.S., Lunkes, R.J., Bornia, A.C. (2020), Capital budgeting: a systematic review of the literature, “SciELO, Brazil”, 30, e20190020, https://doi.org/10.1590/0103-6513.20190020
Google Scholar DOI: https://doi.org/10.1590/0103-6513.20190020

Moloney, С. (2021), Deconcentrated global governance, transnational administration, and the public administration discipline, “Global Public Policy and Governance”, 1 (2), pp. 175–201, https://doi.org/10.1007/s43508‑021‑00013‑y
Google Scholar DOI: https://doi.org/10.1007/s43508-021-00013-y

Moser, B., Korac, S. (2020), Introducing Gender Perspectives in the Budgetary Process at the Central Government Level, “International Journal of Public Administration”, 44 (14), pp. 1274–1285, https://doi.org/10.1080/01900692.2020.1755683
Google Scholar DOI: https://doi.org/10.1080/01900692.2020.1755683

Muth, K. (2019), The Potential and Limits of Administrative Sovereignty, [in:] D. Stone, K. Moloney (eds.), The Oxford Handbook of Global Policy and Transnational Administration, Oxford University Press, Oxford, pp. 59–74, https://doi.org/10.1093/oxfordhb/9780198758648.013.2
Google Scholar DOI: https://doi.org/10.1093/oxfordhb/9780198758648.013.2

Nielsen, P.A., Moynihan, D.P. (2017), How do Politicians Attribute Bureaucratic Responsibility for Performance? Negativity Bias and Interest Group Advocacy, “Journal of Public Administration Research and Theory”, 27 (2), pp. 269–283, https://doi.org/10.1093/jopart/muw060
Google Scholar DOI: https://doi.org/10.1093/jopart/muw060

Norman, J. (2020), Budget 2020: delivering on our promises to the British people, HM Treasury, https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/871799/Budget_2020_Web_Accessible_Complete.pdf (accessed: 21.12.2022).
Google Scholar

OECD (2019), Reforming Kazakhstan: progress, challenges and opportunities, https://www.oecd.org/eurasia/countries/Eurasia‑Reforming‑Kazakhstan‑Progress‑Challenges‑Opport.pdf (accessed: 21.12.2022).
Google Scholar

Plaček, M., Ochrana, F., Půček, M.J., Nemec, J. (2020), Fiscal Decentralization Reforms and Local Government Efficiency: An Introduction, [in:] M. Plaček, F. Ochrana, M.J. Půček, J. Nemec, Fiscal Decentralization Reforms, Springer, Cham, pp. 1–49, https://doi.org/10.1007/978-3-030-46758-6_1
Google Scholar DOI: https://doi.org/10.1007/978-3-030-46758-6_1

Sicilia, M., Steccolini, I. (2017), Public budgeting in search for an identity: state of the art and future challenges, “Public Management Review”, 19 (7), pp. 905–910, https://doi.org/10.1080/14719037.2016.1243809
Google Scholar DOI: https://doi.org/10.1080/14719037.2016.1243809

Siripurapu, A., Masters, J. (2021), How COVID–19 is Harming State and City Budgets, Council on Foreign Relations, https://www.cfr.org/backgrounder/how‑COVID-19‑harming‑stateand‑city‑budgets (accessed: 21.12.2022).
Google Scholar

Sullivan, H. (2021), Reflecting on AJPA, 2015–2021: Revisiting the relationship between policy academics and public servants – Distances from learning, “Australian Journal of Public Administration”, 80 (4), pp. 652–660, https://doi.org/10.1111/1467-8500.12527
Google Scholar DOI: https://doi.org/10.1111/1467-8500.12527

Waheduzzaman, W., Khandaker, S. (2022), E‐participation for combating corruption, increasing voice and accountability, and developing government effectiveness: A cross‐country data analysis, “Australian Journal of Public Administration”, 81 (4), pp. 549–568, https://doi.org/10.1111/1467-8500.12544
Google Scholar DOI: https://doi.org/10.1111/1467-8500.12544

Wendling, С., Doherty, L., Curristin, T., Raheem, F., Tang, V., Amber, B. (2020), Crisis budgeting: recommendations for preparation budget for 2021, IMF, Washington.
Google Scholar

World Bank (2021), Worldwide Governance Indicators, http://info.worldbank.org/governance/wgi/Home/Documents#wgiDataCrossCtry (accessed: 21.12.2022).
Google Scholar

World Health Organization (2021), Indicators Explorer, https://gateway.euro.who.int/ru/hfaexplorer/# (accessed: 21.12.2022).
Google Scholar

Zhyber, T. (2020), Genesis of budgeting at the macro‑level, “Herald of Knute”, 6, pp. 66–76, https://doi.org/10.31617/visnik.knute.2020(134)07
Google Scholar DOI: https://doi.org/10.31617/visnik.knute.2020(134)07