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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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