The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.

This study analyzes the potential of making Uzbekistan’s taxation system more inclusive by introducing a tax incentive policy related to zakat (obligatory Islamic alms for the wealthy). Additionally, it explores the establishment of relevant institutions to facilitate zakat collection and distribution. The study employs the method of comparative legal research, combined with exploratory research techniques, to examine taxation and zakat systems in different countries. The study’s findings indicate that incorporating zakat incentives, either in the form of tax credits or deductions, into Uzbekistan’s taxation system can enhance the role of zakat institutions in the country’s economy and reduce tax evasion to some extent. Moreover, it proposes a preliminary model of zakat management for Uzbekistan based on conclusions of the comparative study of various countries and analysis of the national legislation. Finally, the research highlights the necessity of a systematic approach to educate the public about zakat obligations, which is crucial for operation of proposed zakat management model and improving compliance. The study provides essential policy recommendations, including the implementation of zakat tax incentives, enhancing public zakat literacy, and ensuring the efficient operation of zakat institutions. By adopting these measures, the government of Uzbekistan can foster a more equitable and effective taxation system, contributing to socioeconomic development and poverty alleviation.

This paper aims to investigate the impact of China’s central state-owned enterprises (SOEs) relocation policy from the capital city of Beijing on the economy and local fiscal revenue. We find that these enterprises play a critical role in implementing national strategies, promoting industrial upgrading, and enhancing the competitiveness of the industry chain. At the same time, their relocation has also dispersed the pressure of economic development in Beijing, promoted regional economic coordination and development, and increased local fiscal revenue. However, attention should be paid to the particularity and diversity of local areas in the process of policy formulation to avoid “one-size-fits-all” solutions. Therefore, when formulating corresponding policies, the central government should guide enterprises to handle relocation issues correctly and safeguard the legitimate rights and interests of employees and their families. Meanwhile, local governments should also formulate corresponding support policies to facilitate enterprise settlement. The ultimate goal is to solve problems and contradictions through development and achieve common prosperity. Therefore, we suggest that the government and enterprises work together to bring prosperity to everyone and jointly promote the sustainable development of the Chinese economy.

COVID-19 has amplified existing imbalances, institutional and financing constraints associated with a development strategy that did not take sufficient account of challenges with emissions, environmental damage and health risks associated with climate change in a number of countries, including China. The recovery from the pandemic can be combined with appropriately designed investments that take into account human, social, natural and physical capital, as well as distributional objectives, that can also address commitments under the Paris agreement. An important criterion for sustainable development is that the tax regimes at the national and sub-national levels should reflect the same criteria as the investment strategy. Own-source revenues, are essential to be able to access private financing, including local government bonds and PPPs in a sustainable manner. Governance criteria are also important including information on the buildup of liabilities at all levels of government, to ensure transparent governance.
Despite differences in political systems, the Chinese experiences are relevant in a wide range of emerging market countries as the measures utilize institutions and policies reflecting international best practices, including modern tax administrations for the VAT, and income taxes, and benefit-linked property taxes, as well as utilization of balance sheets information consistent with the IMF’s Government Financial Statistics Manual, 2014. The options have significant implications for policy advice and development cooperation for meeting global climate change goals while ensuring sustainable employment generation with transparency and accountability.

Due to the incapacity of families in Sub-Saharan African nations to satisfy basic necessities for home maintenance, this study is required to enable policy shifts in the area of consumption tax. The study looks at the impact of consumption taxes on the purchasing power of families in Sub-Saharan Africa, with an emphasis on Nigeria and Kenya. The datasets used for this inquiry range from 1994 to 2022. Among the factors are purchasing power parity (PPP), value added tax (VAT), and exchange rate. We obtained the statistics from the World Bank, the Central Banks of Nigeria and Kenya, the Federal Inland Revenue Service, and the Organization for Economic Co-operation and Development (OECD). The study used the autoregressive distributed lag (ARDL) model established by Pesaran et al. (2001). The findings reveal that the inclusion of VAT on the prices of products and services significantly harms households throughout Nigeria compared to those in Kenya. VAT has a significant negative impact on consumer purchasing power in Nigeria but has an immaterial negative impact on household spending capacity in Kenya. The influence of the currency rate is positive and beneficial in Nigeria, whereas it is negative but intangible in Kenya. Due to economic disparity, the report suggests policy reforms in favour of families. It is also suggested that the government develop additional work possibilities, diversify the economy, and give subsidies for basic housing necessities.

The main objective of the study was to assess the impact of fiscal management on macroeconomic stability in emerging countries between 2012 and 2022. The study drew on macroeconomic theory, which postulates the importance of responsible fiscal policies for economic stability. Information was taken from ten emerging Latin American countries, and the analysis was carried out through a quantitative approach, using an econometric model. A significant relationship was found between fiscal management and macroeconomic stability, evidencing that effective fiscal policies are crucial for macroeconomic stability in emerging countries. The findings emphasize that balanced fiscal management, which avoids falling into cycles of debt and deficit, is essential for long-term stability. Practices that promote fiscal stability, such as greater efficiency in public spending and effective tax collection, can contribute significantly to economic stability and sustained growth. The results also suggest that fiscal policies should take into account human development conditions and annual particularities in order to formulate effective fiscal policies. It highlights those countries with best fiscal practices, reflected in low debt-to-GDP levels and high fiscal stability, are more likely to achieve macroeconomic stability and sustainable economic growth.