Ihre E-Mail wurde erfolgreich gesendet. Bitte prüfen Sie Ihren Maileingang.

Leider ist ein Fehler beim E-Mail-Versand aufgetreten. Bitte versuchen Sie es erneut.

Vorgang fortführen?

Exportieren
Filter
  • Englisch  (23)
  • Dougherty, Sean  (15)
  • Curristine, Teresa  (8)
  • Paris : OECD Publishing  (23)
  • London [u.a.] : Routledge
  • [Erscheinungsort nicht ermittelbar] : IntechOpen
  • Governance  (16)
  • Taxation  (13)
Datenlieferant
Materialart
Sprache
Erscheinungszeitraum
Verlag/Herausgeber
  • Paris : OECD Publishing  (23)
  • London [u.a.] : Routledge
  • [Erscheinungsort nicht ermittelbar] : IntechOpen
  • Paris : OECD Publishing ;  (2)
  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15 | volume:23 | year:2023 | number:2 | day:21 | month:06 | elocationid:6 | pages:1-15
    ISSN: 1681-2336
    Sprache: Englisch
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:21
    Angaben zur Quelle: month:06
    Angaben zur Quelle: elocationid:6
    Angaben zur Quelle: pages:1-15
    Schlagwort(e): Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Kurzfassung: This paper explores how Early Childhood Education and Childcare (ECEC) can be more effectively financed and delivered to promote human capital development, economic growth and well-being. It discusses evidence showing that quality ECEC contributes to better education outcomes and higher future earnings, particularly for socio-economically disadvantaged children. Yet it identifies challenges in delivering ECEC services, including uneven coverage and lack of affordability in many OECD countries, necessitating intergovernmental fiscal co-operation. In the wake of the COVID-19 pandemic’s disruptive effects on children’s learning and future GDP, the paper underscores the urgent need for effective policy interventions. These include augmenting public spending, implementing equitable fiscal governance models, enhancing the affordability of services and establishing robust monitoring systems. By addressing these issues, the paper posits that we can ensure equitable access to high-quality ECEC and fortify the resilience of our education systems for future generations.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.44
    Schlagwort(e): Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Kurzfassung: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 3
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Sprache: Englisch
    Seiten: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Serie: OECD Fiscal Federalism Studies
    Schlagwort(e): Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Kurzfassung: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 4
    Sprache: Englisch
    Seiten: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.45
    Schlagwort(e): Social Issues/Migration/Health ; Economics ; Employment ; Governance
    Kurzfassung: This study provides an in-depth examination of the fiscal and governance decentralisation of long-term care (LTC) across OECD countries, offering projections of future fiscal burdens of LTC spending across levels of government. With rapid population ageing and a decrease in the supply of informal care, LTC spending has increased significantly. The paper introduces a novel methodology to estimate LTC expenditures across different government levels, including central and subnational governments. By analysing country cases, it explores the responsibilities assigned to each government level and the implications for service delivery and intergovernmental coordination. The study also discusses the overall anticipated increase of LTC expenditure to 2.3% of GDP by 2040, identifying the most impacted countries. This research contributes to our understanding of LTC systems, highlights the challenges of increasing LTC costs and provides insights for optimising governance and fiscal expenditure.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 5
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.41
    Schlagwort(e): Economics ; Taxation ; Finance and Investment ; Governance
    Kurzfassung: Fiscal rules are increasingly used at state and local levels to promote fiscal sustainability in OECD countries. Following the Global Financial Crisis, multiple reforms to fiscal rule frameworks were made so that governments could better tackle crises and build buffers for future downturns. This paper examines recent trends in the adoption of fiscal rules across levels of government and empirically assesses their effects with the purpose of providing lessons for the post-COVID-19 period. Beyond addressing the deterioration in public finances after the pandemic, the challenges include addressing the impact of population ageing, climate change and the energy transition, as well as growing regional inequalities. Evolution of the rules employed at the central level are contrasted to those at the subnational levels, including design features and institutional elements, together with their goals and limitations.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 6
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.39
    Schlagwort(e): Economics ; Taxation
    Kurzfassung: Government revenues may be affected by economic growth and changes in demographics over time. The effect of economic growth can be captured by long-run buoyancy – responsiveness of government revenues to GDP growth – while the demographic effect can be captured by changes in labour income, asset income and consumption patterns over the life cycle, as well as population growth. This paper attempts to quantify the effect of population ageing on OECD tax revenues across different levels of government, by estimating error correction models of revenue buoyancies over the 1990 to 2018 period, by type of revenue, country and level of government. Multiple scenarios are used for the projections to 2040, which are combined with scenarios for the evolution of revenue bases using newly harmonized EU and UN National Transfer Accounts data as well as OECD Population Projections.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 7
    Sprache: Englisch
    Seiten: 1 Online-Ressource (37 Seiten) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.38
    Schlagwort(e): Social Issues/Migration/Health ; Economics ; Taxation
    Kurzfassung: OECD economies are undergoing a seemingly inevitable process of population ageing that has been changing income and consumption patterns. Notably, the demand for health services is expected to increase, while labour forces are projected to shrink. Both factors are projected to negatively impact the sustainability of health systems – the former through an increase in government expenditures on health and the latter through a decrease in government revenues. As health systems and their funding streams tend to be at least partially decentralised in most OECD countries, this fiscal pressure is expected to be asymmetric across levels of government. The objective of this paper is to provide order-of-magnitude estimates of the possible effects of population ageing on government finances across OECD countries, and to discuss reforms to fiscal federalism and intergovernmental relations with the purpose of funding expenditures at all levels of government.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (44 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.36
    Schlagwort(e): Finance and Investment ; Governance ; Taxation
    Kurzfassung: Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 9
    ISBN: 9789264787162 , 9789264943001 , 9789264400528
    Sprache: Englisch
    Seiten: 1 Online-Ressource (195 p.) , 21 x 28cm.
    Serie: OECD Fiscal Federalism Studies
    Schlagwort(e): Finanzausgleich ; Gemeindefinanzen ; Länderfinanzen ; Asien ; Asiatisch-pazifischer Raum ; China ; Indien ; Finance and Investment ; Governance ; Taxation ; Development ; China, People’s Republic ; India
    Kurzfassung: Subnational governments’ capacity to effectively fund and deliver public services are crucial for the realisation of the benefits of decentralisation. However, subnational capacities often suffer from significant weaknesses, ranging from inadequate assignments of own-revenues, through to flaws in tax administration, the design of intergovernmental transfers, spending assignments and various aspects of public financial management. The volume discusses how better diagnostics and more strategic reforms can contribute to easing the resource constraints on subnational governments, as well as creating appropriate incentives for these governments to improve performance. The volume includes studies of the enabling conditions for subnational capacity building in Asia, as well as focused studies of China and India's fiscal relations challenges.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 10
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264878129 , 9789264360266 , 9789264358157
    Sprache: Englisch
    Seiten: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Serie: OECD Fiscal Federalism Studies
    Paralleltitel: Erscheint auch als Ageing and fiscal challenges across levels of government
    Schlagwort(e): Alternde Bevölkerung ; Finanzbeziehungen ; OECD-Staaten ; Deutschland ; China ; Brasilien ; Kanada ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Brazil ; Canada ; China, People’s Republic ; Germany ; Aufsatzsammlung ; OECD ; Deutschland ; China ; Brasilien ; Kanada ; Altersstruktur ; Finanzpolitik
    Kurzfassung: Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth. The consequences of population ageing at subnational government levels are especially intense. Many local governments are vulnerable to the ageing of their populations from a fiscal perspective. The economic and fiscal challenges of an ageing population go beyond intergovernmental boundaries, and they require complex intergovernmental policy responses. This volume brings together cross-country studies of fiscal policy, demographics and spatial productivity, as well as country studies of Brazil, Canada, China and Germany.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 11
    Sprache: Englisch
    Seiten: 1 Online-Ressource (54 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.28
    Schlagwort(e): Taxation
    Kurzfassung: Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems are used in the health sector. Decision-making in health care tends to rest largely with the central government, which has considerable power across many aspects of the delivery of health services. However, sub-national governments have more control over decisions regarding the inputs, outputs and monitoring of health care services. The majority of OECD countries tends to rely on centralised performance measurement systems, especially to monitor the performance of hospital providers, focusing more on improving performance rather than reducing service costs. Less likely to be monitored under a specific performance framework are providers of ancillary services, retailers and other providers of medical goods, and providers of preventive care.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 12
    Sprache: Englisch
    Seiten: 1 Online-Ressource (19 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.27
    Schlagwort(e): Taxation
    Kurzfassung: This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds on previous analytical research carried out by the OECD (Lorenzoni, Murtin et al., 2018; Lorenzoni and Marino, 2017), both of which established new methodological tools to analyse health sector performance. The present analysis extends this framework to examine the impact of centralisation versus decentralisation of responsibilities across levels of government, making use of newly collected data on governance and expenditure assignment, as well as non-linear empirical specifications.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 13
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.29
    Schlagwort(e): Taxation
    Kurzfassung: The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD’s tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 14
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.25
    Schlagwort(e): Taxation
    Kurzfassung: The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique insights about how responsibilities are assigned across levels of government, which enable the analysis of different arrangements on outcomes. Differences in characteristics across sectors and types of countries may have important consequences for intergovernmental fiscal relations.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 15
    Sprache: Englisch
    Seiten: 1 Online-Ressource (11 p.)
    Serie: OECD Working Papers on Fiscal Federalism no.21
    Schlagwort(e): Taxation
    Kurzfassung: Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing problems of competitiveness, innovation and inequality brought on by globalisation. Adapting to these challenges involves rethinking the roles of various levels of government and rebalancing them appropriately. On the one hand, responding to inequality enhances the policy role of the federal government. On the other hand, state and local governments must respond to the imperative of providing education and business services to equip citizens and firms to compete in the knowledge economy. Perhaps most important, large urban governments are best placed to provide the physical and social capital to support innovation hubs. A key challenge for fiscal federalism is to facilitate the decentralisation of responsibilities to urban governments. This entails new thinking about revenue decentralisation, policy harmonisation and the structure of intergovernmental transfers so that cities can implement their policies effectively and accountably.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 16
    Sprache: Englisch
    Seiten: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 15, no. 3, p. 9-25
    Angaben zur Quelle: volume:15
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:9-25
    Schlagwort(e): Finance and Investment ; Governance
    Kurzfassung: This paper presents 12 budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G20 advanced and emerging market economies. The paper then presents recommendations for designing and implementing appropriate reform strategy for low-income countries. Particular attention is paid to prioritisation and sequencing of reform efforts.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 3, p. 1-60
    ISSN: 1681-2336
    Sprache: Englisch
    Seiten: 60 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. 1-60
    Schlagwort(e): Governance ; Portugal
    Kurzfassung: The Portuguese government has recently undertaken comprehensive structural reforms of the public sector and has successfully reduced its budget deficit. This article explores particular features of the Portuguese budget system and the proposed further reforms, including the adoption of a medium-term expenditure framework and performance budgeting.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 18
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 1, p. 1-37
    ISSN: 1681-2336
    Sprache: Englisch
    Seiten: 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. 1, p. 1-37
    Schlagwort(e): Governance
    Kurzfassung: This article provides a snapshot of the status of budgetary institutions, procedures and practices in Latin American countries based on the results of the OECD 2006 budget survey. Particular elements include: the legal framework and role of the legislature; fiscal rules; medium-term expenditure frameworks; performance information; and budget transparency.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 19
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 1, p. 1-41
    ISSN: 1681-2336
    Sprache: Englisch
    Seiten: 42 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. 1, p. 1-41
    Schlagwort(e): Governance
    Kurzfassung: This article examines key institutional drivers that may contribute to improving public sector efficiency and focuses on one of them in more detail: performance information and its role and use in the budget process (“performance budgeting”).
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 2, p. 7-45
    ISSN: 1681-2336
    Sprache: Englisch
    Seiten: 40 p
    Paralleltitel: Parallelausg. La procédure budgétaire au Chili
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 2, p. 7-45
    Schlagwort(e): Governance ; Chile
    Kurzfassung: In June 2003, the Budget Office of the Ministry of Finance of Chile requested the OECD to carry out a review of the Chilean budgeting system in a similar fashion as it does for its member countries. The OECD responded positively to this request, recognising that Chile is an established observer of the OECD Working Party of Senior Budget Officials and recognising the strong interest in the Chilean budgeting system expressed by members of the Working Party.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 127-151
    ISSN: 1681-2336
    Sprache: Englisch
    Seiten: 26 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. 1, p. 127-151
    Schlagwort(e): Governance
    Kurzfassung: This article concentrates on attempts by OECD countries to introduce performance-based or results-based budgeting and management. The need to enhance public sector performance has become more urgent as governments face mounting demands on public expenditure, calls for higher quality services and, in some countries, a public increasingly unwilling to pay higher taxes.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 1, p. 7-43
    ISSN: 1681-2336
    Sprache: Englisch
    Seiten: 39 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. 1, p. 7-43
    Schlagwort(e): Governance ; Norway
    Kurzfassung: Norway is a prosperous country with a healthy economy and a very high standard of living. Norway provides a truly unique example of long-term budgetary planning through its successful management of oil assets by means of the Government Pension Fund – Global. This article examines the annual budget process which is an important factor in the health of Norway’s public finances. The cabinet has a central role in formulating the budget via the annual budget conferences. Parliament has a strong formal position, and the Ministry of Finance has a long tradition of providing objective and unbiased information to Parliament. The article also describes the high degree of managerial flexibility, the system of accountability for results, human resource management, financial management and reporting, the use of performance information, and the role of local and regional governments.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 23
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 2, p. 87-131
    ISSN: 1681-2336
    Sprache: Englisch
    Seiten: 46 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. 2, p. 87-131
    Schlagwort(e): Governance
    Kurzfassung: Based on the results of the OECD 2005 questionnaire on performance information, this article provides an overview of the development and use of performance measures and evaluations in the budget process across OECD countries. This trend is both widespread and long-term. However, questions remain about the real extent of change and if and how performance information is used in budgetary decision making. The article examines: the different institutional roles and responsibilities in developing performance information; the main trends, challenges and success factors for implementation and how this information is used in the budget process; and what factors contribute to its use or lack of use. The article also classifies different approaches to performance budgeting. Two significant findings are that the majority of countries engage in performance-informed budgeting at the Ministry of Finance level (that is, performance information is most often used along with other information to inform but not to determine budget allocations) and that the main reason for not using performance information is the lack of a method to integrate it into the budget process.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
Schließen ⊗
Diese Webseite nutzt Cookies und das Analyse-Tool Matomo. Weitere Informationen finden Sie hier...