Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Bogacheva
Author-Email: bogacheva@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Title: Divided Budgeting of Operating and Investment Costs Problem: International Practice
Abstract: The specific features of public capital expenditures fuel the ongoing interest of both researchers and policy makers to issues of divided budgeting of capital and operating expenditures. Russian economic literature also attributes great importance to the problems of using government finance tools to fund capital investment projects. The paper focuses on the international practices of addressing problems of integrating the processes of government operating and capital expenditures planning and execution.
Classification-JEL:
Keywords: public finance, operating expenditures, capital expenditures, capital budget, current budget, government investments, capital assets, divided budgeting
Journal: Finansovyj žhurnal — Financial Journal
Pages: 38-44
Issue: 5
Year: 2015
Month: October
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/5/stastyi/03.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150503:p:38-44