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This glossary explains technical terms, abbreviations and acronyms. All words, which are listed in the glossary, are marked in the texts of the chapters. The long name of abbreviations can be read when scrolling with the mouse courser on it.

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The budget lists the planned expenses and revenues of institutions, e.g. of nation states. The constitution of a nation state defines which agency is responsible for drafting this plan: the government, the legislature, parliament, etc. In recent years, developing countries have witnessed a growing tendency towards participatory budget formulation. Traditionally the state budget is valid for one year, but nowadays states try to plan according to a medium-term perspective.

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