Government budgeting is a dynamic subject. In India, budgetary reforms are a part of the ongoing efforts to liberalise and globalise the Indian economy. Significant changes have occurred in India's budgetary policy in the recent past. The purpose of this book is to explain the concepts and processes involved in the budgetary exercise of the Government of India. It is useful for those who are interested in understanding the mechanics of government budgeting. The book describes the structure of the Central Government Budget, including its economic classification. Parliamentary procedures and controls applicable to budgetary activities of the Government are explained in detail. Interface between the Central and State Government.
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.
This book, written by A. Premchand, offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, procedures, and processes of budgeting with illustrative material drawn from the experiences of industrial and developing countries.
One of the most troubling critiques of contemporary democracy is the inability of representative governments to regulate the deluge of money in politics. If it is impossible to conceive of democracies without elections, it is equally impractical to imagine elections without money. Costs of Democracy is an exhaustive, ground-breaking study of money in Indian politics that opens readers’ eyes to the opaque and enigmatic ways in which money flows through the political veins of the world’s largest democracy. Through original, in-depth investigation—drawing from extensive fieldwork on political campaigns, pioneering surveys, and innovative data analysis—the contributors in this volume uncover the institutional and regulatory contexts governing the torrent of money in politics; the sources of political finance; the reasons for such large spending; and how money flows, influences, and interacts with different tiers of government. The book raises uncomfortable questions about whether the flood of money risks washing away electoral democracy itself.
Globally, women are facing social, economic, and cultural barriers impeding their autonomy and agency. Accelerated women empowerment programs often fail to attain their targets as envisaged by the policymakers due to a variety of reasons, with the most prominent being the deep-rooted cultural norms ingrained within society. In the era of globalization, empowerment of women demands new approaches and strategies that encourage the mainstreaming of gender equality as a societal norm. The Handbook of Research on New Dimensions of Gender Mainstreaming and Women Empowerment is a critical scholarly publication that examines global gender issues and new strategies for the promotion of women empowerment and gender mainstreaming in various spheres of women’s lives, including education and ICT, economic participation, health and sexuality, mental health, aging, law and judiciary, leadership, and decision making. It provides a comprehensive coverage of all major gender issues with novel ideas on gender mainstreaming being contributed by men and women authors from multidisciplinary backgrounds. Gender perspective and intersectional approach in the discourses make this handbook a unique contribution to the scholarship of social sciences and humanities. The book provides new theoretical inputs and practical directions to academicians, sociologists, social workers, psychologists, managers, lawyers, policy makers, and government officials in their efforts at gender mainstreaming. With a wide range of conceptual richness, this handbook is an excellent reference guide to students and researchers in programs pertaining to gender/women's studies, cultural studies, economics, sociology, social work, medicine, law, and management.
As the fourth largest military spender in the world, India has a huge defence economy supported by a budget amounting to nearly $67 billion in 2020–21. This book examines how well India’s defence economy is managed, through a detailed statistical exposition of five key themes – defence planning, expenditure, arms production, procurement and offsets. This book is based on hard-core evidence collected from multiple government and other credible sources including the ministries of Defence, Finance, and Commerce and Industry, Comptroller and Auditor General of India and the Reserve Bank of India. It discusses key issues such as the evolution of India’s defence plan; the feasibility of increasing defence spending; India’s defence acquisition system; and the recent reform measures taken under the rubric of the ‘Make in India’ initiative. Well supplemented with original tables and figures, India’s Defence Economy will be indispensable to students and researchers of defence and security studies, politics and international relations, finance, development studies, economics, strategic studies, South Asian politics, foreign policy and peace studies. It will also be of interest to defence ministry officials, senior armed forces personnel, military attachés, defence training institutes and strategic think tanks.
Monograph “Public finance: legal aspects” is a paper written by the team of leading Ukrainian scholars in the sphere of finance law and initiated by Financial Law Center and Department of Financial Law of Taras Shevchenko National University of Kyiv. All monograph’s authors are representatives of Ukrainian financial law school which was founded by Lidiia Voronova. In memory of our Teacher, Financial Law Center was founded to study the problems of legal regulation of public finance, and this monograph was prepared. In the monograph, scholars presented their vision of solving the most topical problems at legal regulation of financial relationships. The concept of public financial activity is covered; the powers of bodies carrying out public financial activity in Ukraine are investigated; issues of the activities of local self-government bodies under the conditions of financial decentralization are considered; the concepts and features of public funds are determined; the content of public interest in tax law is presented, and the essence of the subject-matter of financial law is studied, etc. The monograph includes the following topics: Functions of financial law: theory and practice of the implementation (Emiliia Dmytrenko, Yurii Pyvovar); Modern world: a new approach to the legitimacy of public finance (Danil Getmantsev); Public interest and its realisation in tax law (Olena Hedziuk); Legal content of the concept “Public fund of means” (Nataliia Iakymchuk); Procedural norms in the financially-legal regulation (Liubov Kasianenko, Tamara Latkovska); Special aspects of legal status of state authorities that perform public financial activity (key challenges and the ways to address them) (Nataliia Kovalko); The financial nexus between an individual and a state (Yevhen Marynchak); General principles of financial law (Svitlana Nischymna); Basic theoretical problems of determining the place of financial law in the system of law (Sergii Ochkurenko); Target determination of financial and legal instrumentarium in the development of Ukrainian innovative policy (the issue of variable geometry) (Olena Orliuk); Finance and legal regulation of self-governing authorities activity under the conditions of decentralization (Nadiia Pryshva); Public and private financial control: limits of legal regulation (Lesia Savchenko); The emergence of central banks and finance-legal status of National Bank of Ukraine (Vladyslava Savenkova). The monograph will be useful to scholars, students and anyone who is interested in financial law issues. Recommended for publication by the Academic Council of Law Faculty of Taras Shevchenko National University of Kyiv
