Public Financial Management was born of a genuine demand from academics, practitioners and students of Public Finance. The book is an authoritative work on the subject of financial management, both at central and local government levels. The approach followed in this book is normative/descriptive, and the content is presented in a universally applicable and generic manner.
The book is divided into five parts, dealing with the following subjects:
- the fundamental principles of public finance;
- the organizational rules of public financial management;
- public revenue;
- public budgeting; and
- financial activities.
Experts in the field will find the work indispensable, whereas members of municipal councils and legislative authorities, officials and members of the public who take an interest in central and local government affairs, will find it most instructive. The author is a well-known academic who has become an expert on public financial management through many years of practical and teaching experience, enabling him to write authoritatively on this subject.
The author is a well-known academic who has become an expert on public financial management through many years of practical and teaching experience, enabling him to write authoritatively on this subject.
PART I: FUNDAMENTAL PRINCIPLES OF PUBLIC FINANCE
Chapter 1. General goals and objectives of government
Chapter 2. Government functions and public services
Chapter 3. Democratic principles for public financial management
Chapter 4. Public choices and public finance
PART II: ORGANIZATIONAL RULES FOR PUBLIC FINANCIAL MANAGEMENT
Chapter 5. Role of the legislature
Chapter 6. Role of the executive authority
Chapter 7. Role of the administrative authority
Chapter 8. Intergovernmental financial relations
PART III: PUBLIC REVENUE
Chapter 9. Theories of taxation
Chapter 10. Income taxation
Chapter 11. Wealth taxation
Chapter 12. Consumption taxation
Chapter 13. User charges, consumer tarriffs and nominal levies
PART IV: PUBLIC BUDGETS
Chapter 14. Features and functions of a budget
Chapter 15. Budget logic and budget format
Chapter 16. Budget cycle: methods and practices
Chapter 17. Budgetary systems and budget reform
PART V: FINANCING OPERATIONS
Chapter 18. Cash management
Chapter 19. Public debt management and loans administration
Chapter 20. Inventory management
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