Fundamentals of Public Budgeting and Finance

• Κύριος συγγραφέας: Khan, Aman (Συγγραφέας, http://id.loc.gov/vocabulary/relators/aut)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2019.
• Έκδοση: 1st ed. 2019.
• Θέματα: Public administration.; Political science.; Finance, Public.; Public Administration.; Governance and Government.; Public Finance.

 Budgeting is probably the single most important function in government, considering the amount of money a government spends each year on various expenditure programs and activities, as well as the time it spends in preparing the budget, appropriating funds for these activities and, finally, executing them. This book integrates the complex theory and practice of public budgeting into a single text. Written in a simple, concise and easy to understand manner, The Fundamentals of Public Budgeting and Finance captures the multidimensional perspective of public budgeting that students, as well as practitioners will find useful. 

 1. Introduction: Market System and the Role of Government -- 2. Evaluating a Tax System and Related Measures -- 3. An Overview of Government Expenditures -- 4. An Overview of Government Revenues -- 5. Understanding the Budget Process -- 6. Budget Systems, Underlying Structures and Characteristics -- 7. Elements of Budget Forecasting -- 8. Capital Budgeting and Improvement Process -- 9. Evaluating Capital Projects and Budget Decisions -- 10. Capital Rationing and Budget Allocation -- 11. Concluding Observations: Some Critical Issues.