| Abstract [eng] |
Theoretical aspects of the financial expence planning of the national budget are analysed in this master’s work. This work represents classical taxes theories, their typology and the significance of the formation of the national budget in the state. The classification of financial expence, ways of their distribution, and principals of planning are analysed in the work. Various programs of the budget, their evaluation system, and main parameters are also given. This work represents the influence of the state budget and its expence on the state economy. The analysis of the distribution of the national financial expence and their dependence on various factors, covering the national budget of 2000 – 2005, has been carried out. On the grounds of some indexes of budget management, the efficiency of state fiscal policy has been evaluated. The author represents the changing tendencies of Lithuanian national budget income, expence, and debt. Future forecast based on statistical counting is also represented. |
