This book offers a comprehensive exploration of different aspects of public finance and its administrative practices across different countries. Based on a comprehensive review of existing literature, it combines theoretical exploration and practical case studies of developed and developing countries.

Part I of this volume provides a basic understanding of the concept of public finance. Part II examines the role of budget with detailed discussion on budgetary cycle in the U.S.A., Brazil, and India. It also provides an in-depth coverage of performance budgeting practices, focusing on the OECD countries. Part III focuses on intergovernmental federal fiscal relations with special focus on India, along with the Ministries of Finance in U.S.A., U.K., and India. Part IV delves into audit systems and Supreme Audit Institutions, presenting case studies of France, Germany, U.S.A., U.K., and India. It also includes studies on latest national and international reports to support the findings.

This book will be useful to students, researchers and teachers of Public Administration, Public Policy, Public Finance, Economics, and Management. It will also be an invaluable resource for professionals, like policymakers, as it shall help strengthen their conceptual understanding of the subject.

Bharati Garg is an Assistant Professor in the Department of Public Administration at Panjab University, Chandigarh. Her research interests span Renewable Energy, Education Administration, Health Policy, Public Policy and Policy Analysis, Emerging Areas in Public Administration, Public Service Delivery, Ethics in Public Administration, Development Administration, Sustainable Development Goals, and the Voluntary Sector. With 18 years of teaching experience, she is actively engaged in research.