Fiscal Administration

Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors. Inquiry-based discussion prompts challenge students to examine scenarios that they are likely to encounter in professional public service careers. Critics of the public sector often use the analogy that government should be run more like a business. Issues such as profitability versus social value preclude the public sector from becoming a mirror image of the private sector; however, ethical decision making in fiscal administration is an important concern across sectors. Using examples drawn from the public and nonprofit arenas, Ethics in Fiscal Administration: An Introduction will help prepare future budget managers and other public administrators for the important work of upholding the public financial trust.

Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

Accountability of government to citizens is the foundation for good governance. Unfortunately, many developing countries suffer the results of dysfunctional governance systems that fail to provide even minimal levels of vital public services. The key message of the New Institutional Economics is that incentives matter. In the public sphere, the countries' accountability frameworks rewards, sanctions, and measurement of performance shape public sector performance. This book applies this fundamental insight to fiscal/budgetary analysis and public service delivery, giving the reader tools and around the globe examples of institutional arrangements that help citizens hold government accountable for their performance.

Two main themes of the book are that (1) politics can distort optimal fiscal policy through elections and through political fragmentation, and (2) rules and institutions can attenuate the negative effects of this dynamic. The book has three parts: part 1 (9 chapters) outlines the problems; part 2 (6 chapters) outlines how institutions and fiscal rules can offer solutions; and part 3 (4 chapters) discusses how multilevel governance frameworks can help.

This book takes an applied approach to budgeting and fiscal administration in P-12 public education. It presents new and aspiring P-12 educational leaders with the fundamental knowledge and skills to supervise, analyze, and implement budgets that make the best and most effective use of limited resources. By exploring the foundational elements of fiscal administration and outlining the process step-by-step, this text carefully takes leaders through real-world examples and includes myriad opportunities for application. Indeed, a major goal of this text is to provide readers with a set of technical skills that can be applied across a range of contexts. Our expectation is that current and future P-12 budget managers and educational leaders will find this text invaluable in their day-to-day work and that the material presented here will help them engage in fruitful decisions around the allocation of scare resources.

FISCAL ADMINISTRATION, Tenth Edition, is based on two principles: Students must understand precisely where the money for public budgets comes from and where it goes, and students must run the numbers to effectively learn public finance and budgeting and to be immediately useful to prospective employers. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

This book presents the changing roles of urban governments and how local governments struggle to gain administrative, fiscal, and political power to combat current urban challenges in Kazakhstan. Focusing on the cities and regions selected by the national government of Kazakhstan to be the drivers of national economic development, the author analyses the impact of decentralization on the role of local governments. The book examines the practical experiences of city and regional governments with an emphasis on urban planning, public investment in national projects, and management of urban transport. Due to the complexity and irregular distribution of political reforms at different levels of local government in Kazakhstan, three separate studies are presented, each looking at a specific aspect of decentralization reform and local government function related to physical urban development and distribution of public investment. The author argues that, if the national government of Kazakhstan wants to concentrate economic resources in urban agglomerations, it is not enough to assume that local governments are ready to play the role of efficient planners and managers of urban development. A useful analysis illustrating cities and urban conglomerations as engines of growth in economic development, this book will be of interest to academics studying Central Asian Studies, in particular political and economic development, Development Studies, and Urban Studies.

Volumes Seven and Eight of The Cambridge History of China are devoted to the Ming dynasty (1368-1644), providing the largest and most detailed account in any language. Summarizing all modern research, Volume Eight offers detailed studies of governmental structure, the fiscal and legal systems, international relations, social and economic history, transportation networks, and the history of ideas and religion. Although written by specialists, these volumes intend to explain and describe the Ming period to general readers without a specialized knowledge of Chinese history, as well as scholars and students.

The Political Economy of China’s Great Transformation consists of three parts: first, covering the current political transformation, providing a general political background for the socio-economic, fiscal and urban and rural transformation. The book analyses the economic transformation and addresses the shortcomings of existing interpretations of the "Chinese Miracle" and develops a new multi-dimensional framework. In addition, it shows how the private sector has been developing and what a major role it is playing in pushing forward the overall economic development. The book also focuses on the analysis of China’s fiscal transformation. With the set of refined principles of fiscal federalism that the author has developed, it examines the problems of Chinese fiscal federalism in contrast to them. It further elaborates on topics such as the local government debt and explains why further reforms are necessary, making this book a very comprehensive read to understand China’s progress.