A Review of Capital Budgeting Practices
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Summary:
A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.
Series:
Working Paper No. 08/160
Subject:
Budgetary policy Budgets Capital expenditure Government expenditures Low-income developing countries National budgets Public financial management Public investment
English
Publication Date:
June 1, 2008
ISBN/ISSN:
9781451870183/1018-5941
Stock No:
WPIEA2008160
Format:
Paper
Pages:
24
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