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Wikipedia definition
1. Government budgetA government budget is a legal document that is often passed by the legislature, and approved by the chief executive-or president. For example, only certain types of revenue may be imposed and collected. Property tax is frequently the basis for municipal and county revenues, while sales tax and/or income tax are the basis for state revenues, and income tax and corporate tax are the basis for national revenues. The two basic elements of any budget are the revenues and expenses.
Read “Government budget” on English Wikipedia
Read “官庁会計” on Japanese Wikipedia
Read “Government budget” on DBpedia

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