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Estimate Of Expenditures Budget


Estimate Of Expenditures Budget
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Budget Estimate


Budget Estimate
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Author : Minneapolis (Minn.). Board of Estimate and Taxation
language : en
Publisher:
Release Date : 1951

Budget Estimate written by Minneapolis (Minn.). Board of Estimate and Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1951 with Budget categories.




Recurrent Expenditure Requirements Of Capital Projects Estimation For Budget Purposes


Recurrent Expenditure Requirements Of Capital Projects Estimation For Budget Purposes
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Author : Ronald Hood
language : en
Publisher: World Bank Publications
Release Date : 2002

Recurrent Expenditure Requirements Of Capital Projects Estimation For Budget Purposes written by Ronald Hood and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Budget categories.


This paper examines the issue of estimating recurrent costs associated with capital projects in the investment budget. It is intended to help overcome budget planning problems which give rise to the chronic under-funding of maintenance and operating costs typical in some developing economies. The objective is to provide guidance in the preparation of budget submissions so that information on the future recurrent cost implications of today's capital spending is quantified in a way that supports the authorities in making project selection and budget decisions. The paper is in three parts. The first part outlines some concepts and definitions involved in measuring recurrent costs. The second part provides stylized examples of individual projects. And the third part presents some rough empirical guidance drawn from a sample of actual investment projects.



Budget Estimates Expenditures


Budget Estimates Expenditures
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Author : Mysore (India : State). Finance Department
language : en
Publisher:
Release Date : 1972

Budget Estimates Expenditures written by Mysore (India : State). Finance Department and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with categories.




Estimate Of Expenditures Budget


Estimate Of Expenditures Budget
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Author : Oregon. Office of the Secretary of State
language : en
Publisher:
Release Date : 1921

Estimate Of Expenditures Budget written by Oregon. Office of the Secretary of State and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1921 with Budget categories.




Recurrent Expenditure Requirements Of Capital Projects


Recurrent Expenditure Requirements Of Capital Projects
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Author : Ron Hood
language : en
Publisher:
Release Date : 2016

Recurrent Expenditure Requirements Of Capital Projects written by Ron Hood and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.


This paper examines the issue of estimating recurrent costs associated with capital projects in the investment budget. It is intended to help overcome budget planning problems which give rise to the chronic underfunding of maintenance and operating costs typical in some developing economies. The objective is to provide guidance in the preparation of budget submissions so that information on the future recurrent cost implications of today's capital spending is quantified in a way that supports the authorities in making project selection and budget decisions.The paper is in three parts. The first part outlines some concepts and definitions involved in measuring recurrent costs. The second part provides stylized examples of individual projects. And the third part presents some rough empirical guidance drawn from a sample of actual investment projects.This paper - a product of the Poverty Reduction and Economic Management Sector Unit, Europe and Central Asia Region - is part of a larger effort in the Bank to improve the management of public finances.



Budget Estimates For The Year Ending


Budget Estimates For The Year Ending
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Author : Zimbabwe
language : en
Publisher:
Release Date : 2017

Budget Estimates For The Year Ending written by Zimbabwe and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Budget categories.




Guidelines For Public Expenditure Management


Guidelines For Public Expenditure Management
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Author : Mr.Jack Diamond
language : en
Publisher: International Monetary Fund
Release Date : 1999-07-01

Guidelines For Public Expenditure Management written by Mr.Jack Diamond and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-07-01 with Business & Economics categories.


Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.



Budgeting


Budgeting
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Author : Prior Sinclair
language : en
Publisher:
Release Date : 1934

Budgeting written by Prior Sinclair and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1934 with Budget in business categories.




Managing The Effects Of Tax Expenditures On National Budgets


Managing The Effects Of Tax Expenditures On National Budgets
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Author : Swift
language : en
Publisher: World Bank Publications
Release Date : 2006

Managing The Effects Of Tax Expenditures On National Budgets written by Swift and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Tax expenditures categories.


Abstract: "Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in spending terms and integrated into the budgetary process to ensure fiscal accountability. In addition, tax expenditures must be audited for performance and the information must be published (with comprehensive analysis) to ensure fiscal transparency. The author analyzes the concept and definition, size, and effects of tax expenditures, as well as the fiscal accountability and transparency of tax expenditure spending. In short, tax expenditures affect (1) the budget balance, (2) budget prioritization in allocation, (3) the effectiveness and efficiency of fiscal resources, and (4) the scope for abuse by taxpayers, government officials and legislators. While reviewing the current practices in tax expenditures against the requirements of fiscal accountability and transparency, she finds that this fiscal area must be strengthened. The author sketches four building blocks to strengthen tax expenditures toward fiscal accountability and transparency, based on the literature developed by Surry and McDaniel, the practices from industrial and developing countries, the Campos and Pradhan fiscal accountability model, and the International Monetary Fund's fiscal transparency code. The author argues that normative/benchmark tax structure, a revenue-raising component of the tax system, should be formalized. The normative/benchmark tax structure should be legally defined in the tax law and should be transparent. The tax receipts from this normative/benchmark tax structure should be quantified and published. Presently, many countries could publish imputed tax revenue from normative/benchmark tax structures because such data is available. Only if imputed tax revenue is published in the same way as the other budget components-tax revenue received, tax expenditures, direct expenditures, and fiscal balance-will a budget system be truly transparent in terms of revenue-raising activities and expenditure activities. In addition, when the tax revenue-raising activity is formalized, the inherent spending nature of tax expenditures is further exposed. Therefore, tax expenditures should be added to direct expenditures forming total government expenditures. Furthermore, the conventional concept of the size of government should be remedied by including both direct expenditures and tax expenditures."--World Bank web site.



Budget Statement In Support Of The Estimates Of Revenue And Expenditure For The Year


Budget Statement In Support Of The Estimates Of Revenue And Expenditure For The Year
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Author : Bermuda Islands. Finance Ministry
language : en
Publisher:
Release Date : 1984

Budget Statement In Support Of The Estimates Of Revenue And Expenditure For The Year written by Bermuda Islands. Finance Ministry and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Budget categories.