1: Market System and the Role of Government -- Part I: Budget Background -- 2: Elements of Taxation -- 3: Elements of … Government Expenditures -- 4: An Overview of Government Revenues -- Part II: Budget Basics -- 5: Understanding the Budget Process …: Elements of Budget Forecasting -- 11: Revenues, Expenditures, and Economic Base -- 12: Overview Critical Issues and Challenges. …

In recent years, a lot of rules concerning government expenditures as well as tax revenues were changed in Germany …. Government expenditures in relation to GDP were reduced, income tax rates were lowered and the budget deficit declined. The … structure of government expenditures changed in favor of productive expenditures, tax expenditures were reduced. It is concluded …