METHODOLOGICAL APPROACHES TO THE PUBLIC BUDGET CONCEPT
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METHODOLOGICAL APPROACHES TO THE PUBLIC BUDGET CONCEPT
Annotation
PII
S0207-36760000495-3-1
Publication type
Article
Status
Published
Edition
Pages
48-58
Abstract
This article examines theoretical approaches related to the public budget concept. The finance content of the budget has commonly dominated in the CIS. A government budget, however, reflects choices well beyond those of finance. Public budget exists to provide services financed by public resources. The public-service delivery attitude means that budget also sets forth a plan for allocating resources to provide specific programs and public services. Approach of the author is based on the theses of Public Choice Theory designed by James Buchanan. Budgets have considered as a part of the economy, public administration and law.
Keywords
public budget, public administration, public choice theory, budget process, public-service delivery attitude
Date of publication
01.05.2011
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0
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421
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