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

Ilona Skačkauskienė

Study book (in Lithuanian)

€7.30
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Description

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

Product Details

Data sheet

Year:
2012
ISBN:
978-609-457-136-7
eISBN:
978-609-457-137-4
Imprint No:
1282-S
Dimensions:
145×205 mm
Pages:
124 p.
Cover:
Softcover
Language:
Lithuanian
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