Multi-Annual Planning of Public Budgets as a Way of Rationalising Public Expenditure
DOI : 10.36250/00749.31
Date : 2019
Pages : 327-334
Document type : tanulmány
Subject : public finance, public budget, financial law, expenditure, multi‑annual planning, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Colligatum head record : http://hdl.handle.net/20.500.12944/14704
Abstract :
Multi-annual planning is an essential tool in public finance law for the efficient management of public funds. The management by one-year budget should be accompanied by future planning exceeding one calendar year. Such planning is being made at the present time to a certain extent; however, the fulfilment of long-term plans, which cannot be enforced, can be perceived as the basic defect, which means that long-term plans are not obligatory for the next calendar year. The aim of this article is to determine whether, and if so, how it affects the rationalisation of public expenditure, a process that should lead to the efficient and economical use of public funds.
Files in this item
Name: Michal_Koziel_Multi-Annual_Planning_of_Public_327-334.pdf
Size: 165.6Kb
Format: PDF
Description: tanulmány