Towards the Financial Budgeting Governance in Transitive Economies
نویسندگان
چکیده
In the article Russian and foreign experience of financial planning of budget expenditures is examined. Methodological and methodical approaches of financial planning expenses are examined, clarified, systematized and structured. Special attention is given to approaches to the valuation of government (municipal) services in order to improve the quality of budgeting by identifying the most needed areas of funding by establishing a system of regular assessment of the level of financial support of a public authority. Jel Classification: H61.
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