Journal articles: 'Ministero delle finanze' – Grafiati (2024)

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Fabrizio Barca, statistico ed economista, ha insegnato in Università italiane e francesi ed è autore di saggi e volumi; oggi è coordinatore del Forum disuguaglianze e diversità; è stato dirigente di ricerca in banca d’italia (responsabile delle previsioni macroeconomiche, di indagini sulle imprese e di progetti di studio sugli assetti proprietari delle imprese) e capo dipartimento della politica pubblica per lo sviluppo nel Ministero dell’economia e delle Finanze.

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Il d.l. n. 77/2021 ha istituito alcune nuove strutture cui è complessivamente affidata la governance per il PNRR. Tali strutture, collocate presso la Presidenza del Consiglio dei ministri e presso il Dipartimento della Ragioneria generale dello Stato del Ministero dell'economia e delle finanze, vanno insieme a comporre una peculiare amministrazione «a tempo determinato», il cui termine massimo di durata è fissato al completamento del PNRR. L'Autore si interroga dunque sull'impatto che la governance per il PNRR sta aven-do e avrà nel prossimo futuro sull'amministrazione centrale.

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Analyzed the institutional and organizational support of educational activities of higher education institutions in Italy in the specialty “Tourism”, which is the key to the successful functioning of educational activities. The regulatory legal acts of Italian higher education institutions included in the Shanghai Academic Ranking of World Universities (as of 2020), including the legal framework of the Italian higher education system, statutory and intra-university documents, and the like, have been investigated. The institutional and organizational support of the educational activities of Italian higher education institutions is characterized and their features are revealed. The goals of educational programs in the specialty “Tourism” of each of the rating higher education institutions are clarified and the analysis of the main professional orientations of the graduates of the corresponding universities is carried out. The purpose of the article. Highlight the institutional and organizational support of educational activities of Italian universities, which train specialists in «Tourism», by solving problems on the analysis of legal documents of such free economic zones, presentation of institutional and organizational support of educational activities and identifying their features. The study used theoretical and empirical research methods, including: analysis of the implemented statutory documents in the Italian higher education system; analysis of the peculiarities of the autonomy of Italian universities; comparison of the legal basis for the educational activities of Italian universities. Thus, it was found that the institutional basis of the educational activities of the Free Economic Zone of Italy in public and private ownership are the statutory documents and internal university regulations, which are based on regulations approved by the Italian government. Such documents in each of the five free economic zones are SAPIENZA Università degli Studi di Roma “La Sapienza”; University of Roma Studies «Tor Vergata»; University of Genoa Studies; University of Perugia Studies; Università degli Studi di Catania – became: university statute; regulations on administration, finance and accounting; general organizational provisions of the university; code of ethics; rules of conduct for employees; educational regulations of the university, etc. In the case of the structural units of the Italian Free Economic Zones, they are largely identical, comprising the Rector, the Academic Senate, the Board of Directors and the Administrative Departments, and are funded by tuition fees and financial assistance from public and private universities from the Italian Ministry of Education. (Ministero dell'Istruzione, dell'Università e della Ricerca – MIUR) and the Ministry of Economy and Finance of Italy (Ministero dell'Economia e delle Finanze). As for the peculiarities of educational training «Tourism», their goals, requirements and professional orientation are more identical in all free economic zones – is the training of highly qualified personnel in the field of tourism, on entry, the presence of a document of complete secondary education and the possibility of further employment in tourism enterprises. own business, etc.

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Every government has a financial manager to ensure the implementation of development in his government. The president as the head of government holds the power to manage state finances which are delegated to the minister of finance and ministers or heads of institutions. The Minister of Finance holds the power to manage state finances as part of a government agency, the vital role of the Ministry of Finance is to manage state finances, assist state leaders in the field of finance and state assets based on Law no. 17 of 2003 concerning state finances and Law No. 1 of 2004 regarding the State Treasury and Law no. 15 of 2004 concerning Audit, Management and Financial Responsibility Country.

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Singapore has developed its own unique state-driven housing system, with more than three quarters of its housing stock built by the Housing and Development Board and homeownership financed through Central Provident Fund savings. As a result, it has one of the highest homeownership rates amongst market economies. This paper provides a historical perspective of the main housing problems faced by successive prime ministers and their respective policy responses. Under the leadership of Prime Minister Lee Kuan Yew (1959–1990), the government established an integrated land-housing supply and housing finance framework to channel much needed resources into the housing sector to deal with a chronic housing shortage. Under Prime Minister Goh Chok Tong (1990–2004), asset enhancement schemes to renew aging estates as well as market deregulation measures were implemented. Prime Minister Lee Hsien Loong (2004–present) has been confronted with a different set of challenges — investment demand for housing, rising inequalities and rapidly aging population. These problems have brought about the introduction of carefully crafted macroprudential policies, targeted housing grants to assist low and middle income households, and schemes to help elderly households monetize their housing equity.

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Executive turnovers during September 2003 and September 2004 were moderate, as was the case the preceding year. The reason for this is that Prime Minister Junichiro Koizumi has made it a rule to limit change of cabinet members (Inoguchi, 2004). The Liberal Democratic Party's Presidential election took place in September 2003, giving approval to Koizumi to continue without rival candidates. Koizumi reshuffled his cabinet on September 22, with key cabinet ministers kept intact. They included Chief Cabinet Secretary Yasuo f*ckuda, Foreign Minister Yoriko Kawaguchi, Welfare and Labor Minister Chikara Sakaguchi, Economics, Finance and Monetary Affairs Minister Heizo Takenaka. Besides a portfolio to each of the two coalition partners, Koizumi saw to it: (1) that the execution of his structural reform would be spearheaded by a non-compromising reformist academic, Takenaka; (2) that faction-based appointments be reduced to a minimum by appointing those who are not tainted by old-fashioned factional affiliations and ties, i.e., three non-parliamentary members and four female ministers.

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The Christian-democrat/socialist government Martens IV resigned at the end ofMarch 1981, because the socialist party could not agree with an urgency plan to reorganize the public finances. Mark Eyskens, Minister of Finance in that cabinet, put together a new government as soon as April 6 of the same year. He succeeded as Prime Minister while all the other resigning ministers remained in their function. Minister Robert Vandeputte, an extra-parlementarian and honorary governor of the Central Bank, became the new Minister of Finance. Like the preceding governments, the Eyskens cabinet was strongly hampered by deep mistrust between the coalition partners, opposing views between the two communities of Belgium and by disagreements about the way to deal with the socio-economic crisis.The Eyskens cabinet was particularly confronted with the organization of the restructured steelmill co*ckerill-Sambre and with the absolute low point of the economic crisis. The budget was strongly affected by the increasing unemployment benefits and the collapse of the fiscal revenues. Due to the continuing protest of the trade unions, Mark Eyskens did not succeed to adapt the automatic wage indexation in order to improve the competitive position ofthe Belgian enterprises. He did however manage to prevent the devaluation of the Belgian franc, which had come under pressure regularly on the financial markets.By the middle of September 1981 the Eyskens government fell as a result of disagreements between the coalition partners about the financing ofthe money loosing steelmill co*ckerill-Sambre in Wallonia. Parliamentary elections were advanced to November 8, 1981. The Christiandemocrats lost a considerable number of seats. A Christian-democrat/liberal cabinet, again headed by Wilfried Martens, emerged by mid December. It would carry out a neoliberal policy. Mark Eyskens became the Minister of Economicaffairs in the new government.

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<p>The paper is a continuation of a research article published in the same journal in the month of March, 2016. A new dimension has now entered the equation in terms of the fiscal and economic quagmire and, crisis that, South Africa is confronted with. The paper argues President Jacob Zuma’s (South African President) Machiavellian tendencies in respect of moving from one blunder to another by removing the capable and performing Minister of Finance, Nene and replacing him with a novice in the form of David Desmond van Rooyen, a Parliamentary backbencher, and without any tangible experience. Former Finance Minister Pravin Gordhan was recalled as Finance Minister having served in this position from May 2009 to May 2014. This was a blunder of gigantic proportions. South Africa therefore had three Ministers of Finance within one week. The paper will attempt to unpack these and many other issues in this article which adds to the woes of South Africa’s economic and fiscal crisis. Technically, the paper will argue that the Machiavellian President scorns the economy and, is obsessed with power at any cost.</p>

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This research made use of a one-of-a-kind data collection including the personal characteristics of finance ministers from 35 nations that are members of the OECD (2007-2020). In this paper, an effort is made to analyze the influence of scientific publications by finance ministers on the interest rates of OECD member nations' governments. Data is collected from World Bank. A multiple regression model is employed to examine the effects of additional factors. The finding reveals that the correlation is negative and the impact is considerable, the degree of the effect is sensitive to the magnitude of the correlation. In contrast, the educational background of a finance minister, as well as other characteristics such as exports,imports, gross domestic product (GDP), and net trades, has a major influence on the short-term interest rate and long-term interest rate of OECD member nations.

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After discovering oil, Ghana enacted the Petroleum Revenue Management Act (PRMA) and separated the oil revenue from the Consolidated Fund. The PRMA guides oil revenue management to benefit all Ghanaians and cause growth. Despite the PRMA, Ghanaians are pessimistic about managing the oil revenue due to mismanagement issues. It includes the Finance Minister’s discretionary powers. This article interrogates whether the PRMA would help Ghana escape the resource curse by focusing on the discretionary powers granted to the Finance Minister under the PRMA. The article argues that until these provisions on the capabilities of the Minister are amended, Ghana may see little benefits from the oil discovered.

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The tragic event of September 1, 1911, in Kiev, the death of the Chairman of the Council of Ministers, Minister of Internal Affairs Pyotr Arkadyevich Stolypin, is considered through the lens of the memoirs of his famous contemporaries: the former Minister of Finance, Chairman of the Commitee of Ministers .of the Russian Empire (1903–1906), Count Sergei Yulievich Witte, Minister of Finance, who became Prime Minister after the death of Stolypin; Vladimir Nikolayevich Kokovtsov, historian, leader of the Cadet Party; Pavel Nikolayevich Milyukov and Major General Svita, Moscow Governor (1905–1912), Deputy Minister of Internal Affairs, commander of the Separate Corps of Gendarmes (1913–1915), Vladimir Fedorovich Dzhunkovsky. Each of these memoirs reveals certain sides, facets of the political portrait and the fatal end of Stolypin based on the life and state experience, on the authors’ relationships with him. In the Memoirs of S. Yu. Witte, we see the almost epic, political-state and moral-legal scale of the «dialogue», of the «feud» between the author and Stolypin, the condemnation of his policy and personality: «he is to blame». V. N. Kokovtsov is a living witness of the «event of September 1» and the direct successor of Stolypin. His memoirs are chronically rich, documentarily and psychologically expressive. They were carefully read by P. N. Milyukov, who fought with Stolypin in the Duma and gave his exact metaphor for the internal policy and for his demise (“the Moor may go”). The memoirs of V. F. Dzhunkovsky are interesting for their honest testimony, patriotic pathos, direct rejection of the shortcomings of the security service. Taken together, these memoirs give a holistic, expressive picture of the historical event of September 1, 1911, the death of P. A. Stolypin; they help to see the inner springs of action behind the external.

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AbstractIn the context of recent economic and financial crisis in Europe, questions about the power of the core executive to control fiscal outcomes are more important than ever. Why are some governments more effective in controlling spending while others fall prey to excessive overspending by individual cabinet ministers? We approach this question by lifting the veil of collective cabinet responsibility and focusing on intra-cabinet decision-making around budgetary allocation. Using the contributions of individual cabinet members during budget debates in Ireland, we estimate their positions on a latent dimension that represents their relative levels of support or opposition to the cabinet leadership. We find some evidence that ministers who are close to the finance minister receive a larger budget share, but under worsening macro-economic conditions closeness to the prime minister is a better predictor for budget allocations. Our results highlight potential fragility of the fiscal authority delegation mechanism in adverse economic environment.

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Special tax provisions apply to individuals who qualify as “ministers.” For example, they are allowed to exclude certain housing allowances from gross income and are exempt from federal tax withholdings. Most ministers are classified as employees, yet courts have also held some of them to be independent contractors. Minister-employees have a dual tax status. They are considered employees for income reporting, fringe benefit, and expense deducting purposes but are treated as self-employed persons for social security purposes. Because of their intricacies and material financial impact, special provisions that apply to ministers demand thorough legal analysis and careful tax planning. This article analyzes several key tax issues that confront ministers and provides a variety of tax planning ideas.

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This article examines the biographies of finance ministers of three similar in their historical and socio-economic development of the autonomous republics of the Volga region – the Mari, the Mordovian and the Chuvash ASSR in 1953–1964. This chronological period is characterized by implementation of large-scale reforms of economic management, which affected, among other things, the regions of the country. In many ways, this determined instability in the composition of the Councils of Ministers of the ASSR, as well as the regional system of executive and administrative authorities in general. At the same time, the Ministries of Finance occupied a special position in the regional economic management system, and their role and importance remained virtually unchanged. The heads of these ministries were among the key members of the Councils of Ministers in the autonomous republics; a successful development of almost all areas of the national economy and the socio-cultural sphere of the regions depended on organization of the work in the departments subordinate to them. The purpose of the scientific work is to conduct a comparative analysis of the biographies of high-ranking regional leaders and identify a number of their inherent features. Based on the materials of the three regions, the article marks out some characteristic features related to the educational level, origin, and career development of Soviet-party managers who received the position of head of the financial department. The peculiarities of selecting candidates associated with the need to appoint highly qualified professionals to the post of Minister of Finance of the ASSR are noted. The results obtained will enable us to supplement the materials on the trends in transforming the composition of the Councils of Ministers of the RSFSR autonomous republics, as well as on the development of administrative, economic and political regional elites of the mid XX century.

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[For the English abstract and full text of the article please see the attached PDF-File (English version follows Russian version)].Review of the book: Levin, D. Yu. Witte S. Yu. - an Outstanding Railway Worker. Moscow: Infra-M publ., 2018, 418 p. + electronic application. ABSTRACT The monograph is devoted primarily to railway works and worthiness of Sergey Yulyevich Witte, a prominent statesman, diplomat, economist, financier, a reformer. Count Witte was Minister of Railways, Minister of Finance, Chairman of the Council of Ministers of the Russian Empire. He is the author of the first Charter of railways, the creator of the theory of tariffs, the actual head of the construction of the Great Siberian railway, his efforts made possible the success of gold and currency reform and the introduction of the state liquor monopoly. And he is the initiator of the peasant reform, the creator of the Manifesto on October 17, 1905, the creator of the first Russian constitution. Multivariate activities of this man’s service to the Fatherland and the high level of professionalism successfully combined with unquestionable scientific intellect and talent of the organizer. Keywords: Count Witte, railway, economy, finance, public service, reforms.

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The article discusses the role of the minister of finance E.F. Kankrin (1823–1844) as the closest advisor to Emperor Nicholas I during the Russian-Polish War of 1830–1831 as well as his position on the Polish question and his program for the integration of the Western Provinces. In 1830–1831 the central theme of the minister’s regular reports to Nicholas I were issues related to resolving the difficult financial situation of the Russian Empire and finding new sources for additional spending on the Russian army.

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The background of this article was the financial problems that occurred in the context of a clergy's life and ministries institution. There were court cases of clergies and church organizations due to legal disputes and asset issues. This article aimed to get ethical principles from biblical research according to the minister's life and how they related to money matters. The research question tried to answer was, what are the economic ethics principles for the ministers based on 1 Timothy 6:3-10? Method applied in this research was qualitative descriptive with a literature study approach. The authors used the exegetical method for some keywords in the focused text to elaborate and explain the text. The finance ethical principles for the ministers found are: not making a material gain as a purpose of the ministries, living with contentment, developing self-control, warding off materialism.

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Przedmiotem artykułu jest przejęcie przez państwo — uchwałą Rady Ministrów z 29 grudnia 1948 r. — kosztów pogrzebu zmarłego i pochowanego w Poznaniu odpowiednio 24 i 29 listopada 1948 r. wybitnego pianisty prof. Raula Koczalskiego. Autor upatruje w decyzji rządu, a w szczególności premiera Józefa Cyrankiewicza, dowód ostatecznego odcięcia się państwa od nieuzasadnionych a stawianych artyście tuż po II wojnie światowej zarzutów kolaboracji z hitlerowskimi zbrodniarzami. Autor odnosi się do ostatnich osiągnięć artystycznych Koczalskiego, porównuje też koszty jego pogrzebu i czas oczekiwania na ich refundację z innymi państwowymi pochówkami w latach 1947–1948. Komentuje także stanowione w latach 1954, 1960 i 1990 akty prawne składające kompetencję do decydowania o finansowaniu pogrzebów osób zasłużonych początkowo w gestię Prezydium Rządu, a następnie premiera. The actions of the Council of Ministers and prime minister Józef Cyrankiewicz related to the funeral of Professor Raul Koczalski (1884–1948) at the Jeżyce Cemetery on November 29, 1948 in Poznań In the resolution of the Council of Ministers of December 29, 1948, the State undertook to finance the funeral of an exceptional pianist, Professor Raul Koczalski, who died on November 24 and was buried on November 29 in Poznań. This decision is the subject of this article. For the author, this decision of the government, and in particular — of prime minister Józef Cyrankiewicz — is the ultimate proof that the state dismissed the unsubstantiated accusations that appeared after the Second World War concerning the alleged collaboration between the artist and Nazi war criminals. The author discusses the final artistic achievements of Koczalski, and compares the cost of his funeral and the time in which it was reimbursed with other state-organized funerals in the years 1947–1948. He also comments on the legal acts adopted in the years 1954, 1960, and 1990, in which the power to make decisions regarding the financing of funerals of distinguished individuals was passed first to the top ministers, and then the Prime Minister personally.

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Poor financial management among families has caused many problems. The main problem is the destruction of the household ark. Therefore, to prevent the increasing number of divorce rates, the service team took the initiative to conduct counseling on the introduction of financial bookkeeping in the family environment. With the aim that after this counseling was held, housewives as "ministers of finance" in their own homes, increasingly have the ability to manage their family finances

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Purpose. The purpose of the article is to study the legal and organizational principles of public finance management. Methodology of research. To achieve this goal, the following tools of research methods were used: dialectical - to determine the initial conditions and content of public finance; analytical - when processing literary and Internet sources; causal - to determine the institutional support of public finances; abstract-logical - to generalize the presented material and draw conclusions. Findings. The issues of the essence, structure and peculiarities of the functioning of public finances in Ukraine are studied; the institutional units that ensure their formation and control over their use are specified. The peculiarities of the content of public finances of Ukraine are considered, the peculiarities of their components are determined in order to achieve not only economic, but also social goals by the state. Under the institutional support of public finances, we understand a purposeful hierarchical system of legal institutions that form, use, redistribute and control the funds of the public sector. Thus, based on this, among the components of institutional support are: state; executive, legislative and judicial powers; VRU, CMU, central executive bodies, higher judicial bodies, National Bank, Accounting Chamber; local councils, local executive bodies, budgetary institutions, subjects of state and communal property; advisory bodies under the President of Ukraine, the Cabinet of Ministers of Ukraine; scientific, public and professional institutions (organizations) in the field of public finance. The relevance of the study of issues related to improving the efficiency of state bodies on the basis of recommendations of international organizations and the formation of appropriate regulatory and legal support is substantiated. For example, it was noted that an action plan for the respective years should be developed, which includes directions for each area of the Strategy for Reforming the Public Finance Management System (in our opinion, public) and specifies the state bodies responsible for a particular area of public finance. The bodies of state financial control are determined in accordance with the current legislation, in particular: external control carried out by the legislative bodies - the committees of the Verkhovna Rada and the Accounting Chamber; executive authorities and the central bank - the Cabinet of Ministers (through specialized state bodies) and the NBU; and internal (performed by heads of state bodies) and internal audit (performed by the main managers of budget funds). The requirements of the current legislation to ensure openness of their spending and opportunities for free access to this information in order to strengthen public control over the use of public funds are analyzed. The composition and main problems of institutional support of public finances are formulated and practical recommendations for its evaluation are provided, which will allow to increase the efficiency of public finance management. Originality. The scientific novelty lies in the separation of the content of the institutional support of public finances and recommendations for its evaluation according to the established criteria. Practical value. The main provisions of this study in the form of evaluation proposals can be used to monitor the impact of public reform policy on the development of public finances. Key words: public finance; management; institutional support; public authorities; public financial control.

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En 1739, el Ministro de Hacienda Juan Bautista de Iturralde publica la suspensión de pagos más sonada del siglo XVIII, presentándola como un castigo a los culpables de beneficio de efectos de la Tesorería Mayor. Dos años después, es acusado de haber organizado desde 1725 una magna negociación basada en el tráfico de efectos, asociada a la adquisición «en empeño a gozar y gozar» de la renta de Población del reino de Granada. Examino la mecánica de la operación realizada en 1725 y la discusión que suscita. Las formas del crédito son inseparables de la influencia de los hombres de negocios en el gobierno de la Hacienda. Se trata de saber en virtud de qué criterios los actores distinguen entre el fraude y el servicio al rey y cómo se define la política de los Ministros de Hacienda frente al tráfico de efectos.PALABRAS CLAVE: Crédito, beneficio de efectos, fraude, renta de población de Granada, Juan Bautista de Iturralde, marqués de Murillo. ---In 1739, the Minister of Spanish Finance Juan Bautista de Iturralde publishes the most famous suspension of payments in the eighteenth century, justifying the decision as a punishment to the people guilty of trafficking the bills of the Treasurer General. Two years later, he is accused of having organized since 1725 an important business based on bills traffic associated with the acquisition «en empeño a gozar y gozar» of a fiscal contribution, the «Renta de Población» of the ancient kingdom of Granada. I study the business of 1725 and the discussion that it raises. Forms of royal credit are inseparable from the influence of businessmen in the government of the Treasury. It is interesting to know under what criteria the actors distinguished between fraud and service to the king and how the policy of the Finance Ministers against traffic effects was defined.KEY WORDS: Credit, bills traffic, fraud, renta de Población of Granada, Juan Bautista de Iturralde, marquis of Murillo.

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Regulation of state finances. The government has issued Law of the Republic of Indonesia Number 17 of 2003 Article 6, stating that: (1) The President as Head of Government holds the power to manage state finances as part of government power. (2) Powers as intended in paragraph (1): a). authorized to the Minister of Finance, as fiscal manager and Government Representative in the ownership of separated state assets; b). authorized to the minister/institution head as Budget User/Property User of the state ministry/institution he leads; c). handed over to the governor/regent/mayor as head of regional government to manage regional finances and represent the regional government in the ownership of separated regional assets. d). does not include authority in the monetary sector, which includes, among other things, issuing and circulating money, which is regulated by law. The aim of this research is to improve and strengthen state finances in a better era of reform. The research method is a normative juridical approach sourced from library data. The results of the research show that the government is taking various ways to strengthen and improve state finances by drafting the Bill and PNBP even though the mechanism for determining it is deemed inappropriate. In conclusion, the government must take a firm stance in making state financial revenues autonomous to avoid abuses committed by related institutions.

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This paper evaluates the scope of the powers of the Minister of Finance upon a request from the Minister of Trade and Industry to amend Schedule 1 to the Customs and Excise Act 91 of 1964 (hereafter, CEA) in respect of imported goods as provided by section 48(1)(b) of the CEA. This assessment entails a case analysis of the High Court decisions in South Africa Sugar Association v the Minister of Trade and Industry 2017 4 All SA 555 (GP) and Pioneer Foods (Pty) Ltd v Minister of Finance 2017 ZAWCHC 110 (29 September 2017). These two cases offer for the first time, clarification on the nature of the power conferred on the Minister of Finance by section 48(1)(b) of the CEA. The High Court in these two cases rejected the argument that the role of the Minister of Finance in respect of the power conferred upon him/her by section 48(1)(b) is that of a "registrar" who merely 'rubberstamps' the decision of the Minister of Trade and Industry. Consequently, the High Court in both matters held that a veto power is conferred on the Minister of Finance which permits him/her to either accept or decline the request of the Minister of Trade and Industry to amend Schedule 1 of the CEA.To the contrary, this paper argues that if the Minister of Finance declines the request of the Minister of Trade and Industry, s/he is not 'giving effect' to the request of the Minister of Trade and Industry as required by section 48(1)(b) of the CEA and is thus acting ultra vires because s/he is assuming powers which never conferred on him/her by the legislature. This paper also argues that the High Court in both matters, misconstrued the relationship between section 48(1)(b) and the "public interest" provisions in section 48 and thus unjustifiably stripped the Minister of Trade and Industry of his/her power to implement an amendment to Schedule 1. In the final analysis, this paper explores the impact of the Customs Duty Act 30 of 2014 on the Minister of Finance's powers in this regard.

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The article is devoted to the analysis of “Memoirs” by S.Yu. Witte in the context of the study of the Far Eastern policy of the Russian Empire and contradictions between Russia and Japan, which had been growing only to cause the war of 1904-1905. S.Yu. Witte was a member of the political elite of Russia in the late 19th and the early 20th centuries and, as Minister of Finance and Chairman of the Committee of Ministers, he was involved in critical decisions on domestic and foreign policy matters. Witte's memoirs reflected his meetings with the Russian and German emperors, Japanese and Chinese statesmen, members of the imperial family, and ministers for the Russian Far East. This information is of great value, containing numerous details, lengthy descriptions and personal observations related to the penetration of Russia into China and the acquisition of new bases for the Pacific Navy. The reverse side of the memoirs is their subjectivity and the author's desire in a special way to emphasise his own historical correctness, despite the erroneous opinions and short-sightedness of Emperor Nicholas II and his ministers. S.Yu. Witte repeatedly reproached the political elite for inconsistency in actions, unwillingness to comply with the obligations assumed, and underestimation of the enemy. All these miscalculations had catastrophic consequences in the form of Russia's defeat by the Japanese and the attempted Revolution of 1905-1907.

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This article examines the appointments and survival of expert ministers (i.e., ministers with educational and professional expertise in the portfolio to which they are appointed) in new democracies. Using a novel data set on 11 Central and Eastern European countries from 1990 until 2012, I test competing hypotheses derived from delegation theory, communist legacies approach, technocratic populism studies, and semi-presidentialism literature. The first study shows that experts without political experience (technocrats) have specific cabinet appointment patterns distinguishing them from party politicians and politically experienced experts. For example, technocrats have high chances of being appointed during an economic downturn. The conditional risk set survival analysis has revealed that compared to their politically experienced colleagues, technocrats have higher chances of remaining in their positions if there was a change in the PM’s candidacy. Moreover, they have long careers independently of the continuity of the PM’s party in government and the PM’s partisan status. Strikingly, patterns of portfolio specialization from the communist period remained in place after the regime change (e.g., expert ministers holding the portfolios of finance and economy). However, holding these specific portfolios does not decrease the minister’s risk of being dismissed. These findings have ramifications for issues surrounding cabinet formation, institutional choice, and populism in new democracies.

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The article provides an overview of the activities of the Minister of Finance of the Russian Empire I.A. Vyshnegradsky aimed at overcoming the consequences of crop failures of 1891-1892 and the disorder of public finances. Such measures as the allocation of significant funds for the purchase of bread for the starving population, the reduction of railway tariffs for the transportation of goods to the affected provinces, the provision of benefits to borrowers of state-owned credit institutions, the prohibition of grain exports abroad, the organization and conduct of public works, the additional issue of credit cards to fill the channels of monetary circulation, the conclusion of an external "golden" loan, limiting departmental spending in order to reduce the budget deficit, stop the fall of the ruble and Russian securities. It is concluded that, despite some shortcomings and failures of anti-crisis policy, government measures have played a significant role in the fight against hunger.

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This research aims to analyze the implementation calculation, depositing, reporting, and recording of VAT on XX company in 2021 It also explores the suitability with Regulations Number 42 Year 2009, Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of general tax accounting. This analysis is carried out using qualitative descriptive methods, which collect and analyze the situation of the subject or object in an institutional form, based on the evidence and facts of the object of study. Data used includes periodic VAT returns for 2021, electronic receipts for 2021, input and output tax invoices for 2021, and recording journals for 2021. The results of this research showed that XX Company calculated, deposited, reported, and recorded VAT in accordance with Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of generally tax accounting.

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The study of this article aimed to determine how the financial governance of the Asset and Regional Finance Agency in strengthening community resilience after natural and non-natural disasters in Majene Regency. This study used a qualitative method with a descriptive type of research through instrument data in the form of observation, documentation and interviews. The Regional Finance and Assets Agency in accordance with its main duties and functions carries out the mission, namely ‘Improving public services through good governance based on the rule of law’. The result showed that the Regional Finance and Assets Agency has the authority to manage regional finances that have been explicitly determined in the legislation has complied with the Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Regional Financial Management which fulfills several important aspects, namely, planning, budgeting, administration, reporting and accountability. Based on the five stages, the Regional and Asset Finance Agency in Majene, Indonesia has complied with the five stages because it has gone through an integrated system.

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This research is motivated by the fact that online deposit business activities have recently become more widespread in line with advances in information and telecommunications technology. These activities are generally regulated through Minister of Finance Regulation Number 96 of 2023 concerning Customs, Excise and Tax Provisions for the Import and Export of Consigned Goods. Minister of Finance Regulation Number 96 is actually a replacement for the Minister of Finance Regulation Number 199/ PMK.010/ 2019 concerning Customs, Excise and Tax Provisions for Imported Consigned Goods previously. Minister of Finance Regulation Number 96 of 2023 itself, is an important regulation relating to services or online deposit business. The legal research method used in this research is normative juridical research which is research carried out or aimed only at written regulations with the nature of descriptive analysis research which is a method that functions to describe or provide an overview of the object being studied. The data source used is secondary data with quantitative data analysis. The results of this research are the implementation of Minister of Finance Regulation No. 96 of 2023 concerning Customs, Excise and Tax Provisions for the Import and Export of Shipped Goods regarding online deposit business activities is more aimed at avoiding the legal mode in the form of illegal import practices. The impact of the policy of Minister of Finance Regulation Number 96 of 2023 means that Jastip UMKM players in the e-commerce sector must adapt to technological advances, including the form of sales and purchase agreements in jastip, as well as causing consumers to have to consider the value of the goods they order because it affects the tax that must be paid.

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Takahashi Korekiyo is remembered as a wise finance minister saving Japan from the Great Depression. The contribution of his policy measures however remains to be rigorously measured, with proper control of other forces also driving the recovery. Structural vector autoregression analysis of previously unexploited monthly data confirms the pivotal role of Takahashi's debt-financed fiscal expansion. Monetizing the public debts, the Bank of Japan maintained a neutral stance. The recovery was aided by exchange-rate shocks generated during the transition from the gold standard to the floating-exchange-rate regime and, to a smaller extent, by the world recovery.

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Estudio la suspensión de pagos de 1739. Decretada a iniciativa del Ministro de Hacienda, Juan Bautista de Iturralde, no se explica solo por dificultades de tesorería o la supuesta incapacidad del Ministro. Se inscribe en el marco de una reorientación de la política de crédito real y de control de la distribución de caudales. La acompaña un intento de crear otro marco de relaciones con los hombres de negocios, irreductible a la voluntad de Iturralde de preservar los intereses de sus paisanos navarros. Iturralde pretende así poner fin a la política de sus predecesores José Patiño y el marqués Torrenueva, un “mal uso” de la Tesorería General y la renta del Tabaco. Mis hipótesis se basan en el estudio de los proyectos y decisiones de Iturralde, el análisis de las operaciones de crédito de sus predecesores y el de la composición del grupo de hombres de negocios “decretados” en 1739.AbstractI study the suspension of payments of 1739. Decreed on the initiative of the Minister of Finance, Juan Bautista de Iturralde, it cannot be explained only by treasury difficulties or the supposed incapacity of the Minister. It is part of a reorientation of the real credit policy and control of the distribution of flows. It is accompanied by an attempt to create another framework of relations with businessmen, irreducible to Iturralde’s will to preserve the interests of his Navarrese countrymen. Iturralde thus intends to put an end to the policy of his predecessors Jose Patiño and the Marquis of Torrenueva, a "misuse" of the General Treasury and the Tobacco tax. My hypotheses are based on the study of the projects and decisions of Iturralde, the analysis of the credit operations of his predecessors and the composition of the group of men "decreed" in 1739.

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The purpose of this study was to determine whether the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010 and to determine whether the payment of income tax article 22 on procurement goods at the Tana Toraja Regency Education Office have been carried out properly in accordance with the Minister of Finance Regulation Number 242/PMK.03/2014. This research method is descriptive qualitative and quantitative descriptive by using interview and documentation method. Data analysis using Descriptive Analysis. The results of the study found that: (1) the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010; and (2) the payment of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 242/PMK.03/2014.

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New ventures, which are essential in driving economic development, face a universal challenge of accessing finance and deciding on a suitable capital structure. In developing countries such as Trinidad and Tobago, studying the impact of capital structure on profitability levels of new ventures is especially critical, given that current literature has primarily focused on established firms. To fill this gap, this study examined the existing capital structure of 43 new ventures in Trinidad and Tobago, testing the effects of different financing sources on net profit margins. The findings revealed that owners’ savings and retained earnings had a positive impact on net profit margins, while short-term loans, long-term loans, and informal investor finance had no significant effect. Moreover, this study expanded upon existing theories, particularly the pecking order theory, by testing it in the context of new ventures, rather than mature firms. The implications of this study are significant to financial managers in charge of decision-making for new ventures. It suggests the importance of owners’ savings and retained earnings in financing new ventures. Moreover, the findings suggest that new ventures in Trinidad and Tobago may benefit from pursuing funding options that align with the pecking order theory. Overall, this research emphasizes the need to consider the unique financial challenges facing new ventures when making decisions regarding their capital structure.

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The article examines the attitude of the monarchists to the political figures who headed the Council of Ministers in 1905–1914. Monarchist organizations that functioned in Russia in the beginning of the 20th century were absolutely loyal to the monarch but at the same time were rather skeptical towards the government appointed by him. With most criticism they treated the first Chairman of the Council of Ministers – S. Yu. Witte. They blamed him not only for the destruction of farming in favor of industry development, making the population take to drinking with the aim to replenish the treasury, betrayal of Russian’s interests in the negotiations in Portsmouth and constitutionalism, but also expressly accused him in supporting the revolutionary movement in Russia with goal of seizing the supreme power. P.A. Stolypin was initially received by the monarchists rather loyally in the position of the head of government, but later he also caused displeasure of the Rights when he followed the way of “the constitutionalism” and relied on parliamentary parties in his work, leaving the non-conventional monarchists on the sideline of political process. Moreover, the Rights claimed that Stolypin was to blame for the split in the monarchist camp into the “Dubrovintsy” and the “Obnovlentsy” whose struggle against each other weakened the Rights on the verge of the critical challenge. The new head of the government V.N. Kokovtsov was well supported by the Rights for a certain time who saw him as a kind of “technical” Prime Minister, not outshining the monarch. But when Kokovtsov refused to financially support the “Obnovlentsy” wing of the Rights, who were at first quite loyal to the government, they drifted into the camp of the opposition. And “Dubrovintsy” approved of some of Kokovtsov’s actions in the spheres of finance and economy, but still were wary of the Prime Minister as they saw him as supporter of liberal ideas in the government. So, only I.L Goremykin, who were twice appointed Prime Minister in the period of interest, was not subjected to the criticism of the Rights, who highly valued his devotion to the monarch and thus disregarded the lack of actual success of the government headed by him.

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The aim of this research is to evaluate the application of ISAK 35 in preparing financial reports for non-profit entities and the Regulation of the Minister of Finance of the Republic of Indonesia number 68/pmk. 03/2020 in using excess balance in non-profit entities. The background to this research is the incompatibility between the Foundation's financial reports and ISAK 35 and the absence of administration regarding reporting on the use of surplus at the Foundation. This is due to the lack of knowledge of the applicable financial regulations by the parties who regulate the Foundation's finances. The type of research used in this research is case study research. So, the results and conclusions of this research only apply to the NU Insan Cendikia Education Foundation, Kediri City. The results of this research show that the NU Insan Cendikia Education Foundation in Kediri City in preparing financial reports is still simple, then it has been adjusted by the researcher to the applicable regulations, namely ISAK 35. In using the surplus of the NU Education Foundation, Insan Cendikia has implemented the applicable regulations, namely Regulation of the Minister of Finance of the Republic of Indonesia number 68/pmk. 03/2020 by using it again to procure its own infrastructure in the first and second years after the remaining balance has been used, but the Foundation has not carried out administration.

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SKPD accounting systems and procedures include processes that start with recording, summarizing, and reporting finances in APBD accountability. Cash disbursem*nt is a resource component that is very important in implementing programs for development planned by a local government. Supply Money is a work advance in a certain amount given to the Expenditure Treasurer (BP) to finance the daily operational activities of the Work Unit or to finance expenses which, according to their nature and purpose, are not possible to do through a direct payment mechanism. The goal to be achieved by researchers is to evaluate the application of systems and accounting procedures for cash disbursem*nts using supply money (UP) at the South Halmahera Regency Social Service by Minister of Home Affairs Regulation (Permendagri) No. 77 of 2020. The method of analysis in this study is descriptive qualitative analysis. The results of the study show that the System and Procedures for Supply Money (UP) at the South Halmahera Regency Social Service Service are not by Minister Of Home Affairs Regulations Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management, because there are several procedures, namely procedures for Warrants for Paying Supply Money (SPM-UP) and procedures Inappropriate Warrant for Disbursem*nt of Supply Funds (SP2D-UP) and no Verification Letter from the Financial Administration Officer (PPK-SKPD) attached.

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When India’s Prime Minister Narendra Modi offered Nepal $1 billion USD line of credit in August 2014, many Nepalese believed this would be utilized to implement the stalled 6,480 MW Pancheshwar Multipurpose Project. During the September 1996 Mahakali Treaty ratification, the Pancheshwar Project was claimed to make the ‘sun rise from the west’ for Nepal! In fact, the joint press release of the two prime ministers did stress to ‘finalise the DPR of Pancheshwar Development Project and begin implementation of the Project within one year.’ However, it was reported that, India’s External Affairs Secretary, Ms. Sujata Mehta, visited Nepal in November2014 and ‘concluded the terms and conditions for the credit line.’ While there was no word on the Pancheshwar Multipurpose Project, the Budhi Gandaki Hydropower Project suddenly raised its head with the government’s own finance minister strongly justifying it. Similarly, the Mahakali III Irrigation Project from the Tanakpur Barrage and amulti-lane motorable bridge over Mahakali River were also identified as projects to be funded through the Indian line of credit. This article examines the background of these three projects (Budhi Gandaki, Mahakali III, and bridge over Mahakali) and questions whether they were truly born in Singha Durbar, or further away in Delhi.DOI: http://dx.doi.org/10.3126/hn.v16i0.12211HYDRO Nepal Journal of Water Energy and EnvironmentIssue No: 16 January, 2015Page: 1-6Uploaded date: March 1, 2015

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1. Decreto-legge 6.12.2011 n. 201 - Disposizioni urgenti per la crescita, l'equitŕ e il consolidamento dei conti pubblici2. Decreto Presidente della Repubblica 14.9.2011 n. 179 - Regolamento concernente la disciplina dell'accordo di integrazione tra lo straniero e lo Stato, a norma dell'art. 4 bis, co. 2, del testo unico delle disposizioni concernenti la disciplina dell'immigrazione e norme sulla condizione dello straniero, di cui al d.lgs. 25.7.1998 n. 2863. Decreto Presidente del Consiglio dei Ministri 27.9.2011 n. 191 - Regolamento concernente i compiti del Comitato per i minori stranieri, a norma dell'art. 33, co. 2 e 2 bis, del d.lgs. 25.7.1998 n. 2864. Decreto Presidente del Consiglio dei Ministri 21.11.2011 - Proroga dello stato di emergenza per proseguire le attivitŕ di contrasto e di gestione dell'afflusso di extracomunitari5. Ordinanza Presidente del Consiglio dei Ministri 23.11.2011 n. 3982 - Ulteriori disposizioni urgenti dirette a fronteggiare lo stato di emergenza umanitaria nel territorio nazionale in relazione all'eccezionale afflusso di cittadini appartenenti ai paesi del Nord Africa6. Decreto Ministero degli affari esteri 11.5.2011 - Definizione delle tipologie dei visti d'ingresso e dei requisiti per il loro ottenimento7. Decreto Ministro dell'economia e delle finanze 6.10.2011 - Contributo per il rilascio ed il rinnovo del permesso di soggiorno8. Decreto Ministro dell'interno 27.10.2011 - Linee guida per l'attuazione dei programmi di rimpatrio volontario e assistito, di cui all'art. 14 ter, del d.lgs. 25.7.1998 n. 286, introdotto dall'art. 3, co. 1, lett. e), del decreto-legge 23.6.2011 n. 89, convertito, con modificazioni, dalla legge 2.8.2011 n. 129