Fundamentals of Public Budgeting and Finance
Springer International Publishing (Verlag)
978-3-031-53673-1 (ISBN)
Budgeting is arguably the single most important function in government. Every year governments spend considerable sums on expenditure programs and activities, as well as time preparing and executing the budget. It is therefore crucial that anyone interested in a career in public administration has a fundamental grasp of these basics.
This second edition textbook integrates theory and practice of public budgeting into a single volume. The first part introduces the background to budgeting, focusing especially on taxation, government expenditure and revenue. The second part focuses on budgeting basics, in particular operating and capital budget. The final part deals with budgeting tools, especially those related to capital rationing, budget forecasting, and analyzing government revenue and expenditure.
Written in a concise and easy to understand manner, this book captures the multidimensional nature of public budgeting that both students and practitioners will find useful. This second edition has been fully revised and updated, as well as expanded to include new material and exercises. It will appeal to all those studying public administration, financial management and public budgeting.
Aman Khan is Professor of Public Administration at Texas Tech University, USA, where he teaches public budgeting, financial management, cost and managerial accounting, and policy analysis.
1: Market System and the Role of Government.- Part I: Budget Background.- 2: Elements of Taxation.- 3: Elements of Government Expenditures.- 4: An Overview of Government Revenues.- Part II: Budget Basics.- 5: Understanding the Budget Process.- 6: Budget Systems, Underlying Structures, and Characteristics.- 7: Capital Budgeting and Improvement Process.- 8: Evaluating Capital Projects for Budget Decisions.- Part III: Budget Tools.- 9: Capital Rationing and Budget Allocation.- 10: Elements of Budget Forecasting.- 11: Revenues, Expenditures, and Economic Base.- 12: Overview Critical Issues and Challenges.
| Erscheinungsdatum | 24.07.2024 |
|---|---|
| Zusatzinfo | XXX, 514 p. 38 illus. |
| Verlagsort | Cham |
| Sprache | englisch |
| Maße | 155 x 235 mm |
| Themenwelt | Recht / Steuern ► Öffentliches Recht |
| Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| Schlagworte | American Government • budgetary politics • budget management systems • Capital budget • Capital Rationing • contemporary issues in public budgeting • government expenditure • government revenue • Market Failure • Market system • Operating Budget • public administration • public budgeting • Public Finance • public goods • Tax Basics • Tax Burden • Unemployment |
| ISBN-10 | 3-031-53673-8 / 3031536738 |
| ISBN-13 | 978-3-031-53673-1 / 9783031536731 |
| Zustand | Neuware |
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