Comparative Public Budgeting: Global Perspectives on Taxing and SpendingIncreasingly, governments must respond to the negative impacts of global economic crises on their revenues to finance needed services, and the collapse of their real industrial and financial-banking sectors. How they respond most effectively is a new study area which demands sharing of lessons between nations on government fiscal policies and performance. Budgeting for and financing of government programs and services vary widely among nations and it is important that we understand the implications of similarities and differences in methods and systems. Only through comparative analysis of public budgeting systems can results be improved in such policy areas as health, education, economic stabilization, and infrastructure development. The current global economic crisis has increased fiscal deficits and the accumulated public debts of most countries. It is especially critical now that lessons from budgeting in particular regional clusters be compared and that policymakers adopt the most relevant and useful ones that are available. In Comparative Public Budgeting, George M. Guess and Lance T. LeLoup examine conditions affecting budget decisions at the national and local levels. They review how nations classify their revenue and expenditure transactions, compare cultural and economic conditions between regions, and examine legal and institutional features that affect public management of budgets. Incorporating the most recent and significant changes in budget policy spanning more than 230 nations including the United States, the Commonwealth countries, and a selected group of European Union members, this book offers a fresh analysis of how cultural, institutional, and political forces determine how countries allocate resources and spend them for programs and policies. |
Contents
1 | |
2 BUDGETING IN THE UNITED STATES | 35 |
3 COMMONWEALTH COUNTRIES | 67 |
4 BUDGETING IN EUROPE AND THE EUROPEAN UNION | 95 |
5 CENTRAL AND EASTERN EUROPE AND THE FORMER SOVIET UNION | 127 |
6 INTERNATIONAL BUDGET PROBLEMS AND PRACTICES | 171 |
Other editions - View all
Comparative Public Budgeting: Global Perspectives on Taxing and Spending George M. Guess,James D. Savage No preview available - 2021 |
Common terms and phrases
accounting achieve actual administration agencies allocation allows analysis appropriations approved audit authority balances Bank budget budget process budgetary budgeting systems capital cash central changes chapter Commonwealth comparative Congress consistent constraints costs countries cuts debt decentralization decisions deficits departments developed economic effectively efforts Europe European example execution expenditures federal finance financial management fiscal framework functions funds IFMS implementation important improved increase indicated influence installation institutions internal issues Italy Latin America lead legislative less limits major means measures ment ministries noted officials operational Parliament party payments percent percent of GDP performance planning political practices president problems produce projects reform regimes region reporting responsibilities revenue role rules sector social Source spending structure successful technical tion transfers transition transparency treasury United