2010 | OriginalPaper | Chapter
Innovative Public Finance: Definition, Practice and Context
Authors : Pekka Valkama, Ari-Veikko Anttiroiko, Stephen J. Bailey
Published in: Innovations in Financing Public Services
Publisher: Palgrave Macmillan UK
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Taking a narrow view, public finance means the provision of money for public expenditures by taxation, charges and borrowing (Bannock and Manser 1999). Public finance can also be conceptualised in a more functional way to include drafting and implementing relevant tax laws, safeguarding public money, managing public budgets, selling government bonds and assessing financial aspects of public policy programmes.