Law in the process of globalisation (2018), (стр. 583-594) 

АУТОР: Marina Dimitrijevic

Е-АДРЕСА: marina@prafak.ni.ac.rs

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DOI: 10.46793/LawPG.583D

САЖЕТАК: 

The quality methods of budget planning are an essential part of contemporary concepts on which should be based budget process. The question of innovation of these methods is, therefore, quite actual and it is located in the focus of the author of the study. Improving the processes to increase efficiency and rationality of budgetary decisions is a permanent requirement that arising from the need to seriously address the problem in solving excessive public spending, as the main generator of crises. At the same time, the states should reduce the space for bringing short-term and isolated decisions on budgetary funds spending, without considering the real effects of their use. It is indisputable that the public sector should be more effective and in that regard, in most developed budgetary systems, is gradually improved a method of budget planning. Line-item (incremental) budgeting, as a simpler, more established and a routine method of allocation and use of budgetary funds is withheld in most budget systems. However, are visible shifts in the direction of the introduction of programme budgeting and performance budgeting, as advanced methods of budget planning.

КЉУЧНЕ РЕЧИ:

public finance, budget planning, line-item (incremental) budgeting, programme budgeting, performance budgeting.

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