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The book addresses a system of public finance which has rapidly changed from a destroyed economic and political system to one which is not yet fully developed. It is also focused on an economic value system which at one time greatly valued equity over health, in the socialist system, to one which attempts to balance the values of wealth and equity in a free market economy. Many of the concepts described in this text relative to public finance systems, such as taxation principles and expenditure analysis methods, represents a new body of knowledge for the teachers and students of economics and public administration in the Central European region. Contributors represent most of the countries of the Central European region from Poland to Bulgaria. This book is also directed at providing an opportunity to share experiences through case studies which are found at the end of many of the chapters.