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  • 1
    Online Resource
    Online Resource
    Budgeting in Croatia (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 4, p. 7-60
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 55 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 4, p. 7-60
    Keywords: Governance ; Croatia
    Abstract: Since 2000, three consecutive governments in Croatia have focused their policies on modernising the public administration and reforming the budget process. This article examines the budget process in Croatia in the light of its two unique characteristics: a very detailed account structure, and a large number of extra-budgetary funds and quasi-fiscal activities of public enterprises. The steps in the annual budget process are described, including the roles of specific actors (budget users, line ministries, the Central Government Treasury), and the limited role of Parliament in the formulation of budget policy.
    DOI: 10.1787/budget-v5-art22-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Budgeting in Hungary (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 3, p. 1-61
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 63 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 6, no. 3, p. 1-61
    Keywords: Governance ; Hungary
    Abstract: This review of the Hungarian budget process was carried out in May 2006. The review covers budget formulation, budget execution, parliamentary approval, accounting and auditing, and sub-national financing. Hungary has modernised its budget process over the last ten years, first as part of the pre-accession programme and then, since EU accession in 2004, in connection with the Convergence Programme 2005-08. Nevertheless, there remain some shortcomings which include the focus on the actual (non-cyclically adjusted) deficit, the focus on the budget year rather than the medium term, the lack of rules of budgetary discipline, and the lack of transparency concerning forecasts and outcomes. Hungary’s long-term growth record and general economic outlook are good, but institutional reform to correct these shortcomings is important for fiscal consolidation and macroeconomic stability.
    DOI: 10.1787/budget-v6-art14-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Budgeting in Turkey (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 2, p. 7-58
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 54 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 2, p. 7-58
    Keywords: Governance ; Turkey
    Abstract: The Turkish budget process has three features which set it apart from other OECD countries: a centralised yet fragmented decision-making process; the IMF stand-by agreement as a de facto fiscal rule; and a very detailed line-item classification. This article analyses these features and makes suggestions for policy adjustment to improve effectiveness and efficiency. The article examines all stages of the budget process (preparation, parliamentary approval, execution, and accounting and auditing) and assesses Turkey’s recent rapid progress with reform. The article offers suggestions for next steps and new priorities for Turkey in the light of other OECD country experience.
    DOI: 10.1787/budget-v7-art8-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Budgeting in Russia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-58
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 58 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 8, no. 2, p. 1-58
    Keywords: Governance ; Russian Federation
    Abstract: Russia’s budgeting procedures have been in transition since the adoption of the Budget Code in 1998. Major revisions of the Code were undertaken in 2003, 2004 and 2007. This article explores the many facets of budgeting in the Russian Federation, including budget formulation, parliamentary approval, budget execution, accounting and auditing, and financial relations between levels of government.
    DOI: 10.1787/budget-v8-art7-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Budgeting in Georgia (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 4, p. 61-109
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 50 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 4, p. 61-109
    Keywords: Governance ; Georgia
    Abstract: Following the Rose Revolution of November 2003, the government of Georgia has undertaken large reform initiatives in the area of fiscal policy. These efforts have focused on taxation, tax administration, and the budget process, including cash and debt management. A new budget system law became effective in January 2004, establishing a comprehensive framework for the functions and responsibilities of the Ministry of Finance and the spending agencies via a two-stage prioritisation process guided by the annual “Basic Data and Directions” document.
    DOI: 10.1787/budget-v5-art23-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Intergovernmental Transfers and Decentralised Public Spending (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 4, p. 111-158
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 49 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 4, p. 111-158
    Keywords: Governance
    Abstract: Intergovernmental grants are used in many countries to finance subnational spending and to implement national policies. However, the governance of grants is complex, and practices vary widely across OECD countries. The aim of this article is to provide a study of grant design that will be useful to policy makers. The article attempts to integrate both theoretical and empirical insights from the fiscal federalism literature as well as information obtained directly from practitioners concerning their experiences with the implementation of different types of grants. A typology of grants is presented, as well as an overview of the purposes of grants. The article concludes with some principles of grant design and implementation issues.
    DOI: 10.1787/budget-v5-art24-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Budgeting in Greece (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 3, p. 1-50
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 50 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 8, no. 3, p. 1-50
    Keywords: Governance ; Greece
    Abstract: Greece is undertaking important reforms with the aim of making the budget a more modern strategic policy document. This article examines Greece’s recent economic and fiscal performance and the developments that led to the launch of the programme budgeting pilot in 2008. The article discusses the budget formulation process, the role of Parliament, and various aspects of budget implementation and management. The report concludes with a discussion of accounting, audit and accountability.
    DOI: 10.1787/budget-v8-art12-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Intergovernmental Transfers and Decentralised Public Spending (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.3
    Keywords: Taxation
    Abstract: Intergovernmental grants are used in many countries to finance sub-national spending and to implement national policies. However, the governance of grants is complex, and practices vary widely across OECD countries. The aim of this article is to provide a study of grant design that will be useful to policy makers. The article attempts to integrate both theoretical and empirical insights from the fiscal federalism literature as well as information obtained directly from practitioners concerning their experiences with the implementation of different types of grants. A typology of grant is presented, as well as an overview of the purposes of grants. The article concludes with some principles of grant design and implementation issues.
    DOI: 10.1787/5k97b11z2hxw-en
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Budgeting in Austria (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 3, p. 1-37
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 38 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 3, p. 1-37
    Keywords: Governance ; Austria
    Abstract: This article discusses budgeting institutions, processes and practices at the federal level in Austria. Separate sections are devoted to the budget formulation process, the role of parliament, and various aspects of budget implementation and government management issues. Each section highlights the government’s reform agenda and current practices, and analyses the two vis-à-vis OECD best practices.
    DOI: 10.1787/budget-v7-art14-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Budgeting in Australia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-64
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 64 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 8, no. 2, p. 1-64
    Keywords: Governance ; Australia
    Abstract: This review of budgeting in Australia concentrates on the national government only. The article first discusses Australia’s recent economic and fiscal performance and then focuses on the budget formulation process. After a discussion of the role of the Parliament, the article reviews various aspects of budget implementation and management. The article concludes with a special section on Australia’s efforts to eliminate “red tape” within government. This review was undertaken in September 2007; following the election of a new government in Australia in November 2007, some new policies are highlighted, encompassing budget formulation, processes, accounting and management.
    DOI: 10.1787/budget-v8-art9-en
    URL: Volltext
    URL: lizenzpflichtig
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