Fundamentals of Public Budgeting and Finance

Description

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 Budgetingand Finance captures the multidimensional perspective of public budgeting that students, as well as practitioners will find useful. Front Matter ....Pages i-xxiii Introduction: Market System and the Role of Government (Aman Khan)....Pages 1-46 Front Matter ....Pages 47-47 Evaluating a Tax System and Related Measures (Aman Khan)....Pages 49-79 An Overview of Government Expenditures (Aman Khan)....Pages 81-104 An Overview of Government Revenues (Aman Khan)....Pages 105-151 Front Matter ....Pages 153-153 Understanding the Budget Process (Aman Khan)....Pages 155-186 Budget Systems, Underlying Structures and Characteristics (Aman Khan)....Pages 187-227 Elements of Budget Forecasting (Aman Khan)....Pages 229-271 Front Matter ....Pages 273-273 Capital Budgeting and Improvement Process (Aman Khan)....Pages 275-318 Evaluating Capital Projects and Budget Decisions (Aman Khan)....Pages 319-359 Capital Rationing and Budget Allocation (Aman Khan)....Pages 361-394 Concluding Observations: Some Critical Issues (Aman Khan)....Pages 395-404 Back Matter ....Pages 405-438