Non-appropriation principle (principle of general budget appropriation)

In government finance, the principle that public revenues may not be earmarked for specific expenditure purposes. In Germany, earmarking is permitted under budgetary law in some cases (e.g. motor vehicle tax, CH: Motorfahrzeugsteuer; motor vehicle tax). – The purpose of the nonappropriation principle is to give parliament and the finance minister broad scope for decision-making and action. – See fund economy, budget, subsidiary fund, parafiscus, sinking fund.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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