Public Budgeting in India: Principles and Practices

by Gayithri Karnam

Overview

This book explores public budgeting in India. As government finances play an important role in the social and economic development of a nation, it focuses on public budgeting in the context of India. The respective chapters not only discuss the underlying principles of budgeting, but also address the practical issues related to the government’s financial operations and their macro-economic implications. Recently there has been considerable debate surrounding the size of government, with the neo-liberal framework advocating a very limited governmental role.

This book provides comprehensive information on the practical aspects of public budgeting with regard to how governments raise revenues, how they are spent, the nature of public services provided, and their implications for the social and economic development of the country against the backdrop of public budgeting theory. The topics covered include the constitutional fiscal framework; theories, structure and issues related to budgets; mechanisms of budget construction, budget execution, public budgeting and performance assessment; government accounting; and financial accountability.

Product Details

ISBN-13:	9788132239154
Publisher:	Springer India
Publication date:	11/04/2018
Series:	India Studies in Business and Economics
Edition description:	1st ed. 2018
Pages:	220
Product dimensions:	6.10(w) x 9.25(h) x (d)

About the Author

Gayithri Karnam is a Professor of Economics at the Center for Economic Studies and Policy, Institute for Social and Economic Change, Bangalore, India. She specializes in the areas of public economics, industrial economics and public policy studies. She has conducted extensive research in the area of state fiscal studies, public expenditure planning and management, budget reforms. She has served as an advisor on a number of state government committees and as consultant to international donor agencies like USAID and DFID for state level fiscal studies. She has been a recipient of Shastri Indo Canadian faculty research fellowship twice to undertake comparative fiscal studies at the Carleton University, Canada. She has undergone training at the Duke Center for International Development, Duke University (Durham, USA) on aspects relating to ‘public budgeting and financial management’. She has also participated in the executive education program on ‘Public financial management in a changing world’ at the John F Kennedy School of Government at the Harvard University, Boston.

Table of Contents

Chapter 1. Introduction and Overview (K. Gayithri).- Chapter 2. Indian Constitutional Frame Work for Fiscal Regime (K. Gayithri).- Chapter 3. The Budget: What It Means and How it is Prepared (Srinivasa Murthy).- Chapter 4. Public Revenue: Sources and Growth (N. Sreedevi).- Chapter 5. Managing Government Expenditure: Searching for Lines of Control (Bhandary).- Chapter 6. Public Expenditure in India: Some Issues and Concerns (K. Gayithri).- Chapter 7. Budgeting Techniques of Rural Local Bodies in Karnataka (Anantha Ramu).- Chapter 8. Program Performance Budgeting approach to enhance quality of public Expenditure: Approach and Challenges in Karnataka (K. Gayithri).- Chapter 9. Accrual Budgeting (S.K. Das).- Chapter 10. Revisiting Financial Accountability a Premchand (K. Gayithri).- Chapter 11. Public financial accounting and auditing: Principles and practices (C. Vijaya Kumar).- Chapter 12. Public Provisioning of infrastructure: Alternative strategies and the performance (Nagesha).