The Case of Public Capital Budgeting and Management Process in Germany

Author:

Ermasova Natalia B.1ORCID

Affiliation:

1. Governors State University, USA

Abstract

This chapter presents an analysis of four main components of the German capital budgeting system including (1) long-term public capital planning, (2) annual public budgeting and financing, (3) project execution, and (4) public infrastructure evaluation. Germany provides good conditions for capital investments. This chapter explains main reasons for it: institutional framework, healthy public finance, structural reform, and special investment and redemption fund that gave a boost to investments in infrastructure. This case describes the capital budgeting process in Germany and explains the recent trends of public capital investments.

Publisher

IGI Global

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