Fundamentals of Public Budgeting and Finance

2. Auflage 2024
ISBN: 978-3-031-53673-1
Verlag: Springer Nature Switzerland

Buch, Englisch, 514 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 814 g

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.

Zielgruppe

Graduate

Autoren/Hrsg.

Khan, Aman

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Politische Systeme Verwaltungswissenschaft, Öffentliche Verwaltung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Öffentliches Finanz- und Rechnungswesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

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.

Über Autor(innen)

Aman Khan is Professor of Public Administration at Texas Tech University, USA. His research interests include public budgeting, financial management, cost and managerial accounting, and policy analysis.