| Наименование статьи | The budget process as a tool for managing the public and municipal finances |
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| Страницы | 102 |
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| Аннотация | The article shows that the essential tools for managing the public and municipal finances are emerged from the organization of the budget process because this process permeates all areas of fiscal activity of public and municipal authorities. The author emphasizes that the changes in the economic, social and financial policy of the state at a particular stage of development of the country influence over the budget process. The author has focused attention on determining the place and the role of local budgets in the general system of the country’s budget process. He considers some new methods in budget planning and forecasting. |
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| Ключевые слова | The essence of budget federalism, forms and tools for its implementation; modernization of budget federalism |
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| Журнал | Economic and social changes: facts, trends, forecast |
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| Номер выпуска | 1 |
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| Автор(ы) | Аветисян И. А. |
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| Файл |  |
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