Although practitioners (decision makers or public servants) can choose between different
estimation techniques and models, data availability as well as their limited knowledge will …

A line-item budget lists, in vertical columns, each of the revenue sources and each of the
types–or classes–of items will purchase during the fiscal year. The line-item budget, which is …

A modern budget should: set goals and formulate a plan to achieve them; establish priorities
in the selection of city programs to help achieve those goals; determine the level of taxation …

Sources of attractiveness and local competitiveness have an important role in the economic
development of local communities. Local governments can make an important contribution …

This paper is concerning with the very important effects what taxes on income have to
various persons. The taxes, on various forms of income, have various effects on work …

Performance budgeting is the same as program budgeting, except that one additional
component–performance–is included to tie expenditures for each program to specific goals …