Valstybės ir savivaldybių biudžetų pajamos/The formation of revenue of state and municipalities budgets

The book demonstrates the theory of the budget revenue formation by linking it with various state‘s practices. The analysis of the budget revenue formation begins with general aspects of budget formation: legal regulation, principles, methods, structure. Following that budget‘s formation stages are examined consistently. Thus, preconditions are created to analyze theoretical and methodological aspects of the part of budget‘s revenue in depth. The focal point is the analysis of the taxes which is the most important source of revenue. The principles of building tax systems, peculiarities and problematic aspects of tax systems in some countries are discussed.

The book is intended for the students of higher education and it is recommended to lecturers and everybody who is interested in the issues of the state resource management.

Electronic version of the book:

DOI: https://doi.org/10.3846/1282-S