Khan Fundamentals of Public Budgeting and Finance

Erscheinungsjahr 2019
ISBN: 978-3-030-19226-6
Verlag: Springer International Publishing
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 438 Seiten, eBook

Reihe: Progress in Mathematics

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.

Zielgruppe

Graduate

Autoren/Hrsg.

Khan, Aman

Inhaltsverzeichnis

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.

Über Autor(innen)

Aman Khan is Professor of Political Science and Public Administration at Texas Tech University, USA where he teaches public budgeting, financial management, cost and managerial accounting, and quantitative methods.