(A quantitative plan of activities and programs expressed in terms of the assets, equities, revenues, and expenses that will be involved in carrying out the plans, or in other quantitative More…
(Requests that are submitted to make changes to the request year budget after it has been approval.; Haushaltsanpassung; բյուջեի փոփոխություն; ბიუჯეტის ცვლილება) მოთხოვნები, რომელიც ბიუჯეტის More…
(A document/memorandum issued by the Central Budget Authority to guide line ministries/agencies in the preparations of their initial budget proposals/budget estimates. A budget circular, for More…
(The budget life cycle refers to the major events or stages of the budgetary decision-making process, as well as the implementation and ex-post review of those decisions over time. More…
(Narrative which explains expenditures and services from prior years and supports the requested level of expenditure and services.; Haushaltsplan; բյուջետային պլան; ბიუჯეტის დასაბუთება) More…
(A program budget expresses the operating plan in terms of the costs of activities (programs) to be undertaken to achieve specific goals and objectives.; Programm im Haushalt; բյուջեի More…
(Test used against tax avoidance schemes. Artificial schemes which create circumstances under which no tax or minimal tax is levied may be disregarded if they do not serve a "business More…
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