1.

Record Nr.

UNINA9910357825803321

Autore

Khan Aman

Titolo

Fundamentals of Public Budgeting and Finance [[electronic resource] /] / by Aman Khan

Pubbl/distr/stampa

Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019

ISBN

978-3-030-19226-6

3-030-19226-1

Edizione

[1st ed. 2019.]

Descrizione fisica

1 online resource (xxiii, 438 pages) : illustrations

Disciplina

336

Soggetti

Public administration

Political science

Finance, Public

Public Administration

Governance and Government

Public Finance

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

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.

Sommario/riassunto

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.