ថវិការដ្ឋាភិបាល

ដោយវិគីភីឌា
Budgeted revenues of governments in 2006

ថវិការដ្ឋាភិបាល (អង់គ្លេសgovernment budget) is a document plan of public revenue and expenditure that is often passed by the legislature, approved by the chief executive-or president and presented by the Finance Minister to the nation. The budget is also known as the Annual Financial Statement of the country. This document estimates the anticipated government revenues and government expenditures for the ensuing (current) financial year. For example, only certain types of revenue may be imposed and collected. Property tax is frequently the basis for municipal and county revenues, while sales tax and/or income tax are the basis for state revenues, and income tax and corporate tax are the basis for national revenues.

ប្រភេទ[កែប្រែ]

ថវិការដ្ឋាភិបាលត្រូវបានបែងចែកជា៣ប្រភេទ៖

សមាសធាតុ[កែប្រែ]

សមាសធាតុចម្បង២នៃគ្រប់ថវិកាទាំងអស់ គឺខ្ទង់ចំណូល និងខ្ទង់ចំណាយ។ In the case of the government, revenues are derived primarily from taxes. Government expenses include spending on current goods and services, which economists call government consumption; government investment expenditures such as infrastructure investment or research expenditure; and transfer payments like unemployment or retirement benefits.

Budgets have an economic, political and technical basis. Unlike a pure economic budget, they are not entirely designed to allocate scarce resources for the best economic use. They also have a political basis wherein different interests push and pull in an attempt to obtain benefits and avoid burdens. The technical element is the forecast of the likely levels of revenues and expenses.

ឯកសារយោង[កែប្រែ]