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  • Wehner, Joachim  (11)
  • Paris : OECD Publishing  (11)
  • Cham : Springer International Publishing AG
  • Washington, D.C : The World Bank
  • Governance  (11)
Datasource
Material
Language
Years
Author, Corporation
Publisher
  • Paris : OECD Publishing  (11)
  • Cham : Springer International Publishing AG
  • Washington, D.C : The World Bank
Keywords
  • 1
    Online Resource
    Online Resource
    Principles for independent fiscal institutions and case studies (2016)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 15, no. 2, p. 9-24 | volume:15 | year:2016 | number:2 | pages:9-24
    Details
    Language: English
    Pages: 1 Online-Ressource (264 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 15, no. 2, p. 9-24
    Angaben zur Quelle: volume:15
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:9-24
    Keywords: Finance and Investment ; Governance
    Abstract: Independent fiscal institutions serve to promote sound fiscal policy and sustainable public finances. Today IFIs are considered among the most important innovations in the emerging architecture of public financial management. Within the OECD area, their number has more than tripled and is expected to continue to rise. This publication provides a unique set of in depth case studies of IFIs in 18 OECD member countries in light of many of the good practices for effective IFIs identified in the OECD Recommendation on Principles for Independent Fiscal Institutions.
    DOI: 10.1787/budget-15-5jm2795tv625
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Budgeting in Bulgaria (2010)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 3, p. 133-183
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 51 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 3, p. 133-183
    Keywords: Finance and Investment ; Governance ; Bulgaria
    Abstract: Bulgaria’s budget management has seen a series of structural and procedural reforms, including in budget execution, treasury functions, internal audit, and programme and medium-term budgeting. This article discusses the use of modern budgeting techniques in Bulgaria such as top-down budgeting, multi-year budgeting perspectives and the use of performance information in the budget process, and makes recommendations for budget formulation, the role of Parliament, budget execution and management (including organisational questions and the role of municipalities), and accounting and audit.
    DOI: 10.1787/budget-9-5kmh6dn6n4d7
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Budgeting in Latvia (2010)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 3, p. 185-227
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 43 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 3, p. 185-227
    Keywords: Finance and Investment ; Governance ; Latvia
    Abstract: At the time of this review, fiscal policy in Latvia was in considerable turmoil as a consequence of the world-wide financial crisis. Thus, some of the usual budget rules and procedures were not followed during budget preparation 2009 and 2010 and budget execution 2009. This review examines the usual budget rules and procedures that were followed until 2008 and also the major institutional revisions that were discussed in 2009. The instability of fiscal policy is a major problem for Latvia and there is an urgent need to bring more stability to the budget process.
    DOI: 10.1787/budget-9-5kmh6dmr9zvk
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Budgeting in Lithuania (2010)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 10, no. 3, p. 1-36
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 36 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 10, no. 3, p. 1-36
    Keywords: Finance and Investment ; Governance ; Lithuania
    Abstract: This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the policy focus of the budget at the level of the line ministries and could be accompanied by a more robust medium.term fiscal framework. All public.private partnerships (PPPs) should be subject to approval by the Ministry of Finance, and municipal use of PPPs should be closely monitored. Parliament operates a well.designed and orderly review process but parliamentary involvement can be further developed. Budget execution is based on sound rules and procedures, and the full development of the programme structure could be accompanied by more flexibility. The shift towards accruals in accounting and financial reporting will enhance transparency and should strengthen fiscal discipline. JEL classification: H610.
    DOI: 10.1787/budget-10-5km36kl2ms7b
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
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  • 5
    Online Resource
    Online Resource
    La procédure budgétaire en Roumanie (2009)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 4, p. 31-63
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 35 p
    Parallel Title: Parallelausg. Budgeting in Romania
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 4, p. 31-63
    Keywords: Governance ; Romania
    Abstract: La présente étude sur le système budgétaire roumaine fait partie intégrante du Projet sur le budget du Groupe de travail des Hauts responsables du budget. Le projet sur le budget vise à mettre en place et renforcer des réseaux régionaux de hauts responsables du budget en dehors de la zone de l’OCDE. Cette étude a servi de base à l’examen du système budgétaire roumaine lors de la première réunion du réseau des hauts responsables du budget d’Europe centrale et orientale, les 10 et 11 novembre 2004 à La Haye.
    DOI: 10.1787/budget-v4-art15-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    La procédure budgétaire en Slovénie (2009)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 4, p. 65-114
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 52 p
    Parallel Title: Parallelausg. Budgeting in Slovenia
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 4, p. 65-114
    Keywords: Governance ; Slovenia
    Abstract: La présente étude sur le système budgétaire slovène fait partie intégrante du Projet sur le budget du Groupe de travail des Hauts responsables du budget. Le projet sur le budget vise à mettre en place et renforcer des réseaux régionaux de hauts responsables du budget en dehors de la zone de l’OCDE. Cette étude a servi de base à l’examen du système budgétaire slovène lors de la première réunion du réseau des hauts responsables du budget d’Europe centrale et orientale, les 10 et 11 novembre 2004 à La Haye.
    DOI: 10.1787/budget-v4-art16-fr
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
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  • 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
    Budgeting in Estonia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-40
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 40 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. 1-40
    Keywords: Governance ; Estonia
    Abstract: Since independence, Estonia has been at the forefront of institutional reform in the area of financial management. Budget formulation is divided into two distinct stages: strategic planning and preparation of the annual budget that is submitted to Parliament. This article describes key characteristics of budgeting in Estonia, including the development of the State Budget Strategy, the parliamentary process, the organisation of budget execution, and systems for accounting and auditing.
    DOI: 10.1787/budget-v8-art8-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Budgeting in Slovenia (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 4, p. 55-98
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 46 p
    Parallel Title: Parallelausg. La procédure budgétaire en Slovénie
    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. 4, p. 55-98
    Keywords: Governance ; Slovenia
    Abstract: This review of the Slovenian budget system was carried out as part of the Budget Project of the Working Party of Senior Budget Officials (SBO). The Budget Project aims to initiate and foster regional networks of Senior Budget Officials outside the OECD area. This review served as a basis for the examination of the Slovenian budget system at the first meeting of the network of Senior Budget Officials of Central and Eastern Europe, held on 10-11 November 2004 in The Hague...
    DOI: 10.1787/budget-v4-art21-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 10
    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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  • 11
    Online Resource
    Online Resource
    Budgeting in Romania (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 4, p. 27-54
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 30 p
    Parallel Title: Parallelausg. La procédure budgétaire en Roumanie
    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. 4, p. 27-54
    Keywords: Governance ; Romania
    Abstract: This review of the Romanian budget system was carried out as part of the Budget Project of the Working Party of Senior Budget Officials (SBO). The Budget Project aims to initiate and foster regional networks of Senior Budget Officials outside the OECD area. This review served as a basis for the examination of the Romanian budget system at the first meeting of the network of Senior Budget Officials of Central and Eastern Europe, held on 10-11 November 2004 in The Hague.
    DOI: 10.1787/budget-v4-art20-en
    URL: Volltext
    URL: lizenzpflichtig
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