Author: U S Government Accountability Offi Gao
Publisher:
ISBN: 9781073676002
Category :
Languages : en
Pages : 56

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Book Description
TAX EXPENDITURES: Opportunities Exist to Use Budgeting and Agency Performance Processes to Increase Oversight

Author: United States. Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781982025410
Category : Budget
Languages : en
Pages : 56

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Book Description
TAX EXPENDITURES: Opportunities Exist to Use Budgeting and Agency Performance Processes to Increase Oversight

Author: United States. Government Accountability Office
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 50

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Book Description

Author: U.s. Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781973910800
Category : Budget
Languages : en
Pages : 56

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Book Description
" Tax expenditures-special credits, deductions, and other tax provisions that reduce taxpayers' tax liabilities-represent a substantial federal commitment. If Treasury's estimates are summed, an estimated $1.23 trillion in federal revenue was forgone from the 169 tax expenditures reported for fiscal year 2015, an amount comparable to discretionary spending. Tax expenditures are often aimed at policy goals similar to those of federal spending programs. GAO was asked to identify the extent to which tax expenditures are incorporated into federal budget processes. This report (1) compares the treatment of tax expenditures and other spending in federal budgeting processes; (2) evaluates the extent to which OMB and agencies have identified tax expenditures' contributions to agency goals; and (3) examines options to further incorporate tax expenditures in federal budgeting processes. To address these objectives, GAO reviewed agency budget documents, OMB guidance, prior GAO reports, and performance plans and reports available as of January 2016 for all 24 CFO Act agencies. GAO also held a roundtable discussion with budget and tax experts to examine options for further incorporating tax expenditures into budgeting processes. "

Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84

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Book Description
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.

Author: R. Mark Musell
Publisher: Routledge
ISBN: 1315474832
Category : Business & Economics
Languages : en
Pages : 196

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Book Description
Public budgets follow rules of presentation and use terms that make sense to few outside the world of public finance. Moreover, practices vary widely among the thousands of governments across the globe, between federal, state, and local levels of government in the United States, and among nonprofit organizations, many of which provide services similar to governments. Understanding Government Budgets, Second Edition offers a detailed examination of each of the different types of information found in budgets, featuring annotated examples from a variety of organizations. It expands on explanations in the previous edition by including a wealth of examples from governments abroad and from the nonprofit sector. The book stresses that the choices made about content, format, and organization influence the story a budget tells. Designed to help citizens, students, and policy makers become more informed users of public budgets, this book makes the format of budgets and the information they contain accessible and understandable, providing users with the tools they need to make better sense of public organizations and their performance. Complete with online instructor support material including sample problems, in-class exercises, and discussion questions for each chapter, Understanding Government Budgets, Second Edition is perfect for undergraduate or graduate-level courses in budgeting and public administration, and offers a useful guide to budgets for citizens with an interest in how government operates.

Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
ISBN: 178811390X
Category : Law
Languages : en
Pages : 296

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Book Description
This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy.

Author:
Publisher: DIANE Publishing
ISBN: 0788101013
Category : Budget
Languages : en
Pages : 145

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Book Description
A basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic and accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary and non-budgetary meanings of terms. Over 300 terms defined. Index. Appendices: overview of the federal budget process, budget functional classification, and more.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

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Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Author: Andy Lymer
Publisher: Policy Press
ISBN: 1447364171
Category : Political Science
Languages : en
Pages : 302

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Book Description
This book is about tax and social policy and how they interact with each other. The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis. It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.