Control of Public Money: The Fiscal Machinery in Developing Countries
Synopsis
This is one of the first comprehensive volumes on the public fiscal machinery. Premchand discusses here its multiple dimensions in the context of developing economies. The book outlines the objectives of fiscal policy and explores how the system achieves this through its various components and their inter-linkages. It gives an exhaustive coverage of: The key role of the fiscal mechanism in the allocation, utilization and accounting of public money, a historical review of the concepts, systems and operational techniques, the problems associated with the inexorable growth of expenditures, the implementation of reforms and their impact on the provision of public services, the role of institutions and opportunities and threats to them, a menu of options to formulate a diversified framework for management in conformity with the changing portfolio of expenditures. The book provides an integrated analysis of the fiscal machinery within the executive wing, the audit agency, and the legislature, and partnerships with the private sector. It highlights that efficient and purposeful fiscal management has global and multicultural aspects and is absolutely essential for improving governance in a civic society. The book is invaluable to researchers and economists specializing in public finance, policy, fiscal management, and development economics.
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