Fundamentals of Public Budgeting and Finance

Aman Khan is Professor of Political Science and Public Administration at Texas Tech University, USA where he teaches public budgeting, financial management, cost and managerial accounting, and quantitative methods.

• 1. Introduction: Market System and the Role of Government.- 2. Evaluating a Tax System and Related Measures.- 3. An Overview of Government Expenditures.- 4. An Overview of Government Revenues.- 5. Understanding the Budget Process.- 6. Budget Systems, Underlying Structures and Characteristics.- 7. Elements of Budget Forecasting.- 8. Capital Budgeting and Improvement Process.- 9. Evaluating Capital Projects and Budget Decisions.- 10. Capital Rationing and Budget Allocation.- 11. Concluding Observations: Some Critical Issues.