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  • Englisch  (8)
  • Curristine, Teresa  (8)
  • Paris : OECD Publishing  (8)
  • London [u.a.] : Routledge
  • [Erscheinungsort nicht ermittelbar] : IntechOpen
  • Governance  (8)
  • Chile  (1)
  • Taxation
Datenlieferant
Materialart
Sprache
Erscheinungszeitraum
Verfasser
Verlag/Herausgeber
  • Paris : OECD Publishing  (8)
  • London [u.a.] : Routledge
  • [Erscheinungsort nicht ermittelbar] : IntechOpen
Schlagwörter
  • 1
    Online-Ressource
    Online-Ressource
    Budget institutions in low-income countries (2016)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 15, no. 3, p. 9-25 | volume:15 | year:2016 | number:3 | pages:9-25
    Details
    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.
    DOI: 10.1787/budget-15-5jm0zbtmnnms
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 2
    Online-Ressource
    Online-Ressource
    Budgeting in Portugal (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 3, p. 1-60
    Details
    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.
    DOI: 10.1787/budget-v8-art10-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 3
    Online-Ressource
    Online-Ressource
    Budgeting in Latin America : Results of the 2006 OECD Survey (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 1, p. 1-37
    Details
    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.
    DOI: 10.1787/budget-v7-art4-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 4
    Online-Ressource
    Online-Ressource
    Improving Public Sector Efficiency : Challenges and Opportunities (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 1, p. 1-41
    Details
    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”).
    DOI: 10.1787/budget-v7-art6-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 5
    Online-Ressource
    Online-Ressource
    Budgeting in Chile (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 2, p. 7-45
    Details
    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.
    DOI: 10.1787/budget-v4-art8-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 6
    Online-Ressource
    Online-Ressource
    Government Performance : Lessons and Challenges (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 127-151
    Details
    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.
    DOI: 10.1787/budget-v5-art6-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 7
    Online-Ressource
    Online-Ressource
    Budgeting in Norway (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 1, p. 7-43
    Details
    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.
    DOI: 10.1787/budget-v6-art2-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 8
    Online-Ressource
    Online-Ressource
    Performance Information in the Budget Process : Results of the OECD 2005 Questionnaire (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 2, p. 87-131
    Details
    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.
    DOI: 10.1787/budget-v5-art13-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
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