Budgeting as the instrument of public policy: Ruminating over five budgets of Indian union from 2016-17 (Record no. 524134)

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100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Dutta, Rajib
245 ## - TITLE STATEMENT
Title Budgeting as the instrument of public policy: Ruminating over five budgets of Indian union from 2016-17
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Bihar Journal of Public Administration
300 ## - PHYSICAL DESCRIPTION
Extent 20(1), Jan-Jun, 2023: p.198-208
520 ## - SUMMARY, ETC.
Summary, etc Budgeting by governments has a history of almost hundred and fifty years and it gradually evolved as tool of public policy. Budget was first used as a tool of policy in the early 19th Century by American President Abraham Lincoln. However, the history of budgeting in India can be traced back to ancient period as reflected in Kautilya’s Arthshastra. In modern times, budget has been proved to be effective tool of policy as it regulates governments’ accountability, efficiency and economy. Further, the nature of budgeting has been changing with change in time and political regimes. With this view in mind, the present paper attempts to analyse the Union budgets of last five years in order to underline influence of budget on policy decisions. The paper finds that the tax revenue has gradually increased over the years on one hand and non-plan public expenditure has also risen sharply in last two budgets on the other. This trend indicates the shift in policy priorities. – Reproduced


http://www.iipabiharbranch.org/upload/Journal%20Volume%20XX.pdf
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Budgeting, Revenue, Budget-cycle, Policy-process, Public-expenditure, Policy, India.
9 (RLIN) 41363
773 ## - HOST ITEM ENTRY
Main entry heading Bihar Journal of Public Administration
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
Subject DIP BUDGET
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Item type Articles
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent location Current location Date acquired Serial Enumeration / chronology Barcode Date last seen Koha item type
          Indian Institute of Public Administration Indian Institute of Public Administration 2023-10-30 20(1), Jan-Jun, 2023: p.198-208 AR130010 2023-10-30 Articles

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