The History Points of State Budget and Budget Process
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Abstract
The author of this article presents the origin of term „budget“, the form of budget as state’s financial–legal act from the beginning to estimate of state’s income and expenditures for current years and to the adoption of first budget laws.
Particular attention is paid to the problems of Lithuania’s budget history and budget process of the Grand Duchy of Lithuania in 15-18 centuries.
The author also analyses the budget process at different periods: Lithuania being part of the Russian Empire, Lithuania’s Independence (1918-1940) and Soviet Occupation period.
Particular attention is paid to the problems of Lithuania’s budget history and budget process of the Grand Duchy of Lithuania in 15-18 centuries.
The author also analyses the budget process at different periods: Lithuania being part of the Russian Empire, Lithuania’s Independence (1918-1940) and Soviet Occupation period.
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Section
Articles
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Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Please see Copyright and Licence Agreement for further details.
