Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- 1 Introduction
- 2 Tax and Government
- 3 The Budget
- 4 Tax Principles
- Part II Tax Law in Context
- Part III The Tax State in the Global Digital Era
- References
- Index
3 - The Budget
from Part I - Principles and Concepts
Published online by Cambridge University Press: 01 September 2022
Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- 1 Introduction
- 2 Tax and Government
- 3 The Budget
- 4 Tax Principles
- Part II Tax Law in Context
- Part III The Tax State in the Global Digital Era
- References
- Index
Summary
Budgeting is a political process constrained by legal rules and institutions for legislating and financing policy, combined with an annual accounting and allocation of resources to expenditures, functions and agencies in government. Aaron Wildavsky explained in 1974 that the ‘traditional’, annual line-item cash budget ‘is a product of history, not logic. It was not so much created as evolved. Its procedures and its purposes represent accretions over time rather than propositions postulated at a moment in time’.1
- Type
- Chapter
- Information
- Tax and Government in the 21st Century , pp. 51 - 74Publisher: Cambridge University PressPrint publication year: 2022