This book offers a comprehensive exploration of different aspects of public finance and its administrative practices across different countries. Based on a comprehensive review of existing literature, it combines theoretical exploration and practical case studies of developed and developing countries.
Part I of this volume provides a basic understanding of the concept of public finance. Part II examines the role of budget with a detailed discussion of budgetary cycles in the U.S.A., Brazil, and India. It also provides an in-depth coverage of performance budgeting practices, focusing on the OECD countries. Part III focuses on intergovernmental federal fiscal relations with a special focus on India, along with the Ministries of Finance in the U.S.A., the U.K., and India. Part IV delves into audit systems and Supreme Audit Institutions, presenting case studies of France, Germany, the U.S.A., the U.K., and India. It also includes studies on the latest national and international reports to support the findings.
This book will be useful to students, researchers, and teachers of Public Administration, Public Policy, Public Finance, Economics, and Management. It will also be an invaluable resource for professionals and policymakers, as it shall help strengthen their conceptual understanding of the subject.
Part I Basic Concept
1 Public Finance
Part II Public Expenditure Management: Budget
2 Budget: Concept, Principles, Types, and Role
3 Budgetary Process in Select Countries
4 Performance Budgeting: Concept and Theoretical Underpinnings
5 Performance Budgeting: Experiences from Select Countries
Part III Intergovernmental Fiscal Relations
6 Federal Fiscal Relations: Concept, Principles, and Aspects
7 Federal Fiscal Relations in India: Issues and Concerns
8 Institutional Mechanisms for Intergovernmental Fiscal Transfers in Select Countries
9 Ministry of Finance in Select Countries: Organisation, Structure, and Functions
Part IV Audit: Supreme Audit Institutions
10 Audit and Supreme Audit Institutions in Select Countries: Organisation, Structure, and Functions
Appendices 1
Index
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