Detailed Information on Publication Record
2020
Budgeting and Public Finance
NEMEC, Juraj, Michal PLAČEK, František OCHRANA, Milan Jan PŮČEK, Gabriela VACEKOVÁ et. al.Basic information
Original name
Budgeting and Public Finance
Authors
NEMEC, Juraj (703 Slovakia, belonging to the institution), Michal PLAČEK (203 Czech Republic, guarantor), František OCHRANA (203 Czech Republic), Milan Jan PŮČEK (203 Czech Republic) and Gabriela VACEKOVÁ (703 Slovakia)
Edition
Cham, Global Encyclopedia of Public Administration, Public Policy, and Governance, p. 1-7, 7 pp. Living Edition, 2020
Publisher
Springer Cham
Other information
Language
English
Type of outcome
Kapitola resp. kapitoly v odborné knize
Field of Study
50602 Public administration
Country of publisher
Switzerland
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
electronic version available online
References:
RIV identification code
RIV/00216224:14560/20:00124821
Organization unit
Faculty of Economics and Administration
ISBN
978-3-319-31816-5
Keywords in English
Balance of revenue and expenditure; Financial management in public sector; Financial plan; Revenue and expenditure plan
Tags
Tags
International impact, Reviewed
Změněno: 11/3/2023 14:23, Mgr. Pavlína Kurková
Abstract
V originále
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.