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6 A Comparative Perspective on Expenditure Assignments

6 A Comparative Perspective on Expenditure Assignments »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Principles Expenditure assignments influence the effective provision of certain services, as well as macroeconomic policy, but have important distributional implicati...

3 Assessing India’s External Position

3 Assessing India’s External Position »

Source: India at the Crossroads -- Sustaining Growth and Reducing Poverty : Sustaining Growth and Reducing Poverty

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2001

ISBN: 9781557759924

Keywords: inflation, current account, budget surplus, mutual funds, current account deficit

Introduction India has generally followed cautious external sector policies, with trade intervention and capital controls used extensively as instruments of balance of payments contr...

11 Basic Issues of Decentralization and Tax Assignment

11 Basic Issues of Decentralization and Tax Assignment »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

This chapter deals with an issue normally referred to as the tax assignment problem. A government is responsible for performing various functions. It needs to raise...

4. Budget Execution

4. Budget Execution »

Source: Guidelines for Public Expenditure Management

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1999

ISBN: 9781557757876

Keywords: expenditure, expenditures, budget preparation, budget execution, extrabudgetary funds

For fiscal economists, the key issues on budget execution are always whether deficit targets are likely to be met, and whether any budget adjustments (both on the revenue and expend...

5 Budget Laws, Control, Review, and Management in China

5 Budget Laws, Control, Review, and Management in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The development of a framework of budget laws in China is important in clarifying and managing the financial resources of the government and is crucial in establishi...

The Budget, Macroeconomic Control, and Legal Framework

The Budget, Macroeconomic Control, and Legal Framework »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

...

4 Budget Policy in China

4 Budget Policy in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Budget policy in conjunction with the planning mechanism was the most powerful instrument available to governments in socialist economies. Its importance was magnifi...

3. Budget Preparation

3. Budget Preparation »

Source: Guidelines for Public Expenditure Management

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1999

ISBN: 9781557757876

Keywords: expenditure, expenditures, budget preparation, budget execution, extrabudgetary funds

A full understanding of the budget planning and preparation system is essential, not just to derive expenditure projections but to be able to advise policymakers on the feasibility...

5. Cash Planning and Management

5. Cash Planning and Management »

Source: Guidelines for Public Expenditure Management

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1999

ISBN: 9781557757876

Keywords: expenditure, expenditures, budget preparation, budget execution, extrabudgetary funds

As an integral element of public expenditure management, governments need to develop cash planning and management to keep within budgeted expenditure in cash terms; to prevent unant...

3 China’s Financial Policies for Minority Nationalities and Poor Areas

3 China’s Financial Policies for Minority Nationalities and Poor Areas »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

At present, China is devoting itself to setting up and perfecting a socialist market economy system, by using the successful experiences of other countries. A series...