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@inbook{1627636,
author = {Nemec, Juraj and Plaček, Michal and Ochrana, František and Půček, Milan Jan and Vaceková, Gabriela},
address = {Cham},
booktitle = {Global Encyclopedia of Public Administration, Public Policy, and Governance},
doi = {http://dx.doi.org/10.1007/978-3-319-31816-5_3908-2},
editor = {Farazmand A.},
keywords = {Balance of revenue and expenditure; Financial management in public sector; Financial plan; Revenue and expenditure plan},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Cham},
isbn = {978-3-319-31816-5},
pages = {1-7},
publisher = {Springer Cham},
title = {Budgeting and Public Finance},
url = {https://link.springer.com/referenceworkentry/10.1007%2F978-3-319-31816-5_3908-1#toc},
year = {2020}
}
TY - CHAP
ID - 1627636
AU - Nemec, Juraj - Plaček, Michal - Ochrana, František - Půček, Milan Jan - Vaceková, Gabriela
PY - 2020
TI - Budgeting and Public Finance
VL - Living Edition
PB - Springer Cham
CY - Cham
SN - 9783319318165
KW - Balance of revenue and expenditure
KW - Financial management in public sector
KW - Financial plan
KW - Revenue and expenditure plan
UR - https://link.springer.com/referenceworkentry/10.1007%2F978-3-319-31816-5_3908-1#toc
N2 - Budget is the tool through which governments decide how much to spend on what, limiting expenditures to the revenues available, and preventing overspending (Anessi-Pessina et al. 2016). The budget aims to turn plans and aspirations into reality. The budget thus constitutes revenue on the one hand and expenditure on the other. Budget revenues and expenditures can be divided according to more criteria and according to the customs in the given state.
ER -
NEMEC, Juraj, Michal PLAČEK, František OCHRANA, Milan Jan PŮČEK and Gabriela VACEKOVÁ. Budgeting and Public Finance. Online. In Farazmand A. \textit{Global Encyclopedia of Public Administration, Public Policy, and Governance}. Cham: Springer Cham, 2020, p.~1-7. Living Edition. ISBN~978-3-319-31816-5. Available from: https://dx.doi.org/10.1007/978-3-319-31816-5\_{}3908-2.
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