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Public finance --- Information systems --- Finance, Public --- Data processing. --- Cameralistics --- Public finances --- Currency question

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Finance, Public --- Intergovernmental fiscal relations --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Local finance --- Cameralistics --- Public finance --- Currency question --- Law and legislation --- Public finances

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Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages. The book will be of general interest but is focused particularly on the needs of countries in transition, especially those in Central and Eastern Europe that seek to become members of the European Union. The book provides practical, operational information and guidance on all areas of public expenditure management, e.g. legal and institutional frameworks, preparation of the budget, implementation, cash management, performance management, accounting, financial information and reporting systems, internal control and internal audit, and external audit. Each part of the book ends with key points and directions for reform. The detailed questionnaire will help practitioners to identify the strong and weak elements in their budget systems so that they can take necessary remedial action. Managing Public Expenditure ends with a comprehensive glossary, bibliography and index. Richard Allen is an economist and spent most of his career at HM Treasury (the British Ministry of Finance), working mainly in the areas of fiscal policy, EU affairs, public expenditure management and international finance. He has also served as a diplomat in Washington DC and as a board member of the European Investment Bank. He was head of the budget and resource allocation team of the SIGMA Programme and is now adviser on governance at the Asian Development Bank. Daniel Tommasi is a Paris-based consultant in the the areas of fiscal policy, public expenditure management and macroeconomic management. He is an adviser to governments and a consultant for international organisations, including the World Bank, the Asian Development Bank, the United Nations Development Programme, and the European Union's Phare and Tacis Programmes. He has worked for over 25 years in some 30 countries in Central and Eastern Europe, the Middle East, Asia, the Pacific and Africa.

Budget -- Europe, Central. --- Budget. --- Expenditures, Public -- Europe, Central. --- Expenditures, Public. --- Finance, Public -- Europe, Central. --- Finance, Public. --- Expenditures, Public --- Finance, Public --- Budget --- Political Science --- Law, Politics & Government --- Public Finance --- Budgeting --- Cameralistics --- Public finance --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Currency question --- Public administration --- Government spending policy --- Forecasting --- Public finances --- Dépenses publiques --- Finances publiques

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Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely. Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences. Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.

Finance, Public --- Local finance --- Accounting. --- #SBIB:012.IO --- #SBIB:35H220 --- County finance --- Finance, Local --- Township finance --- Grants-in-aid --- Cameralistics --- Public finance --- Public finances --- Currency question --- Accounting --- Financieel management bij de overheid: algemene werken --- Bookkeeping . --- Public finance. --- Accounting/Auditing. --- Public Economics. --- Double entry bookkeeping --- Business --- Business education --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping

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globalisation --- economie --- politique fiscale --- systemes fiscaux --- international --- globalisering --- fiscaal beleid --- belastingstelsels --- internationaal --- -Public finance --- Taxation --- Investments, Foreign --- Finance, Public --- #SBIB:023.IO --- #SBIB:33H13 --- #SBIB:35H435 --- 334.4 --- 336.200 --- AA / International- internationaal --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Taxation of foreign investments --- Income tax --- Cameralistics --- Public finance --- Currency question --- Economische politiek --- Beleidssectoren: economisch en werkgelegenheidsbeleid --- Openbare financiën. Samenwerking op fiscaal gebied --- Belastingstelsel: algemene naslagwerken en principes --- Foreign income --- Public finances --- Investments, Foreign - Taxation