The main factors of budget policies at the subnational level

Бесплатный доступ

The article considers performance budgeting (PB) as method of budget planning, carrying out and control, which provides distribution of budget resources according to aims and functions. Author analyses the advantages of PB and its value in budgeting within the bounds of medium-term finance planning. Great attention is paid to weak sides of PB, as well as to limitations of this model.

Result-oriented budgeting, medium-term finance planning, effectiveness of budget services, rationalization of budget expenses

Короткий адрес:

IDR: 14322907

Статья научная