Usklađivanje pravnog sistema Srbije sa standardima Evropske unije (2023) (str. 779-793)
AUTOR(I) / AUTHOR(S): Milivoje Lapčević
E-ADRESA / E-MAIL:
DOI: 10.46793/UPSSXI.779L
SAŽETAK / ABSTRACT:
U ovom radu autor analizira eksperimentalne modele primene budžetiranja od nule u finansijskom sistemu Sjedinjenih američkih država. Uvođenje ove budžetske tehnike u SAD-u, karakterisao je veoma složen institucionalni put, na kojem su se politički akteri u ulozi eformatora, suočavali sa čitavim nizom prepreka. Autor će opisati opisati evolutivni hod ove budžetske reforme počev od „probne primene“ budžetiranja od nule na korporativnom nivou, zatim na nivou Sekretarijata za poljoprivredu SAD-a, do finalnog uvođenje ovog instrumenta budžetskog planiranja kao krovne tehnike federalnog budžeta.
KLJUČNE REČI / KEYWORDS:
budžetiranje od nule, SAD, budžetsko planiranje, javni rashodi, efektivnost
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