C 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

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.