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  • 1
    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
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  • 2
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    L'exception néerlandaise (2009)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 4, p. 121-146
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 28 p
    Parallel Title: Parallelausg. Typically Dutch
    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. 121-146
    Keywords: Governance ; Netherlands
    Abstract: Cet article a pour but de mettre en évidence quelques-unes des particularités des institutions et des politiques du secteur public néerlandais qui peuvent être qualifiées « d’exception néerlandaise » et qui, en outre, peuvent paraître mériter une étude approfondie, voire s’affirmer comme source d’inspiration dans les pays qui réfléchissent aujourd’hui sur la modernisation de leur secteur public. Ce dessein comporte deux limitations qui doivent être soulignées dès le départ.
    DOI: 10.1787/budget-v4-art18-fr
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  • 3
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    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
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  • 4
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    Programme Budgeting in OECD countries (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 4, p. 1-41
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 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. 4, p. 1-41
    Keywords: Governance
    Abstract: This article explores ways in which countries can reform their budget classification to focus more on results. It also examines the use of performance information in the budget process and its presentation in budget documentation. The article draws attention to the danger in overloading the documentation with performance information that plays no role in the budget process and thereby detracts from transparency rather than enhancing it.
    DOI: 10.1787/budget-v7-art18-en
    URL: Volltext
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  • 5
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    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
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  • 6
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    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
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  • 7
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    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
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  • 8
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    Budgeting in Switzerland (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 37-78
    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. 5, no. 1, p. 37-78
    Keywords: Governance ; Switzerland
    Abstract: The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct democracy, consensus and federalism.
    DOI: 10.1787/budget-v5-art3-en
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  • 9
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    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
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  • 10
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    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
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  • 11
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    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
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  • 12
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    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
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  • 13
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    Dépenses hors budget et dépenses fiscales (2006)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 1, p. 143-170
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 29 p
    Parallel Title: Parallelausg. Off-budget and Tax Expenditures
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 143-170
    Keywords: Governance
    Abstract: Ce document rend compte des travaux qui ont été effectués par le Secrétariat de l’OCDE sur le projet de « dépenses hors budget et dépenses fiscales ». Il reprend des informations fournies lors d’une réunion d’experts tenue à Paris en février 2004.
    DOI: 10.1787/budget-v4-art6-fr
    URL: Volltext
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  • 14
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    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
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  • 15
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    Online Resource
    Typically Dutch (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 4, p. 103-125
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 25 p
    Parallel Title: Parallelausg. L'exception néerlandaise
    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. 103-125
    Keywords: Governance ; Netherlands
    Abstract: This paper aims to identify a few features of institutions and policies in the Dutch public sector that can be characterised as “typically Dutch” and that, moreover, may be considered as worthy of further thought, or perhaps even as a source of inspiration, for countries that are presently thinking about the modernisation of their public sector. This aim implies two limitations that ought to be emphasised at the outset...
    DOI: 10.1787/budget-v4-art23-en
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  • 16
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    Off-budget and Tax Expenditures (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 1, p. 121-142
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 24 p
    Parallel Title: Parallelausg. Dépenses hors budget et dépenses fiscales
    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. 1, p. 121-142
    Keywords: Governance
    Abstract: This paper reports the work that has been done by the OECD Secretariat on the project on off-budget and tax expenditures. The paper makes use of information that was provided at an expert meeting held in Paris in February 2004.
    DOI: 10.1787/budget-v4-art6-en
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