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  • 1
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    The emergence of strategic budget initiatives (2024)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The growth of strategic budget initiatives – such as gender budgeting and green budgeting - has been a prominent trend in OECD countries. This is driven by a desire to use the budget to help deliver transformational change in relation to key policy priorities demanding a whole-of-government response. This paper outlines the emergence of strategic budget initiatives across OECD countries and offers some preliminary observations on how these initiatives are being designed and implemented.
    DOI: 10.1787/8053099b-en
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    MPI Ethno. Forsch.
  • 2
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    Gender budgeting and intersectionality (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The economic and fiscal costs of gender inequalities, such as the gender employment gap, are high. Intersectional analysis improves understanding of gender gaps and the measures needed to address them. This paper looks at how gender budgeting can be expanded to include intersectional analysis, allowing for consideration of how gender inequalities intersect with inequalities based on race, socioeconomic class, sexual orientation and disability. It provides examples from governments that have started to incorporate an intersectional approach to gender budgeting. It also highlights the main benefits and challenges associated with intersectional analysis and considers what governments can do to support an intersectional approach to gender budgeting.
    DOI: 10.1787/ffdf0ba7-en
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  • 3
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    Gender perspectives in spending review (2022)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 22, no. 3 | volume:22 | year:2022 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (15 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 22, no. 3
    Angaben zur Quelle: volume:22
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: Public finances will be under increasing pressure in the medium term. Tools such as spending review, which help governments prioritise and reallocate spending, are likely to be increasingly important. Integrating a gender perspective will ensure that budget reprioritisation does not increase gender gaps, but instead supports the achievement of gender goals – which can bring economic and fiscal dividends. This paper highlights the different ways in which countries are experimenting with integrating a gender perspective to spending review, as well as some of the key considerations that should be taken into account in the process.
    DOI: 10.1787/4b676369-en
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  • 4
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    Gender budgeting: The economic and fiscal rationale (2022)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 22, no. 3 | volume:22 | year:2022 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 22, no. 3
    Angaben zur Quelle: volume:22
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: Gender gaps persist in the labour market, with women less likely than men to be in employment in all OECD countries. This paper highlights the economic and fiscal dividends that could be achieved from closing the gender employment gap. It shows that increasing women’s participation in the labour market can bring positive GDP and productivity gains, as well as improvements to fiscal sustainability. Increased participation of women in the workforce is particularly helpful in the context of the shrinking labour forces that many OECD countries are expected to face over the coming decades. The paper illustrates how gender budgeting can be used by governments to mobilise policy making to close gender gaps in the labour market and help realise these economic and fiscal gains.
    DOI: 10.1787/9ca9b221-en
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  • 5
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    Budgeting in Thailand (2021)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 20(2021), 3 vom: 15. Jan., Seite 6-81 | volume:20 | year:2021 | number:3 | day:15 | month:01 | pages:6-81
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 20(2021), 3 vom: 15. Jan., Seite 6-81
    Angaben zur Quelle: volume:20
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:15
    Angaben zur Quelle: month:01
    Angaben zur Quelle: pages:6-81
    Keywords: budget review ; public financial management ; gender budgeting ; performance budgeting ; budgetary governance ; medium-term planning ; fiscal transparency ; Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives, medium-term planning, capital investment, the management of fiscal risk in budgets and performance budgeting. It focuses on the development and preparation of the budget, the oversight of the execution of the budget, and the accounting and reporting functions supporting the budget. The final section considers the oversight and accountability of the budget from the perspective that is external to the preparation and decision making of the government. It looks at the role of parliament and independent institutions as well as the transparency, openness and accessibility of the budget. The analysis undertaken in this review is based on the OECD Recommendation of the Council on Budgetary Governance.
    DOI: 10.1787/819aebb7-en
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  • 6
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    Thailand : gender budgeting action plan (2021)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 20(2021), 3 vom: 15. Jan., Seite 82-125 | volume:20 | year:2021 | number:3 | day:15 | month:01 | pages:82-125
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 20(2021), 3 vom: 15. Jan., Seite 82-125
    Angaben zur Quelle: volume:20
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:15
    Angaben zur Quelle: month:01
    Angaben zur Quelle: pages:82-125
    Keywords: budgeting ; gender budgeting ; public financial management ; budget reforms ; gender-responsive budgeting ; gender ; Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: Thailand set out a commitment to introduce gender budgeting in its 2017 Constitution. This Gender Budgeting Action Plan, prepared at the request of the Thai government, assesses the extent to which the necessary foundations are in place to develop and implement an effective approach to gender budgeting. It also proposes a path forward for Thailand to roll out an incremental approach to gender budgeting, grounded upon international standards set by the OECD. This work is carried out in the context of the OECD’s Thailand Country Programme.
    DOI: 10.1787/6c398fc7-en
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  • 7
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    OECD scan of equality budgeting in Ireland : equality mainstreaming and inclusive policy making in action (2021)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 21(2021), 1 vom: 15. Apr., Seite 129-154 | volume:21 | year:2021 | number:1 | day:15 | month:04 | pages:129-154
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 21(2021), 1 vom: 15. Apr., Seite 129-154
    Angaben zur Quelle: volume:21
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Angaben zur Quelle: day:15
    Angaben zur Quelle: month:04
    Angaben zur Quelle: pages:129-154
    Keywords: budgeting ; performance budgeting ; gender budgeting ; budget reforms ; equality ; public financial management ; gender-responsive budgeting ; Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article takes stock of actions that the government of Ireland has taken to mainstream equality considerations into the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in light of national developments and international experience. These take into account the standards set out in the 2015 OECD Recommendation of the Council on Gender Equality in Public Life and the 2015 OECD Recommendation of the Council on Budgetary Governance. The scan also provides guidance to strengthen Ireland’s institutional approach to equality proofing more holistically.
    DOI: 10.1787/80b7b9a5-en
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  • 8
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    Designing and implementing gender budgeting : a path to action (2020)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 20(2020), 2 vom: 31. Juli, Seite 67-96 | volume:20 | year:2020 | number:2 | day:31 | month:07 | pages:67-96
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 20(2020), 2 vom: 31. Juli, Seite 67-96
    Angaben zur Quelle: volume:20
    Angaben zur Quelle: year:2020
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:31
    Angaben zur Quelle: month:07
    Angaben zur Quelle: pages:67-96
    Keywords: equality ; framework ; budgeting ; Gender ; Finance and Investment ; Governance ; Economics ; Slovak Republic ; United States ; Aufsatz in Zeitschrift
    Abstract: Gender inequality is an important and visible issue for OECD countries and the costs are borne at both social and economic levels. In line with the 2015 OECD Recommendation on Gender Equality in Public Life, gender budgeting ensures that gender equality considerations are taken systematically into account in tax and spending decisions. Effective implementation of gender budgeting has the potential to improve gender equality, ensure a sense of fairness and contribute to inclusive economic growth. This paper draws on the experiences of OECD countries and aims to provide insights into how the budget process can develop as a tool to support gender equality goals; the different ways in which gender budgeting can be implemented; and the factors that help provide an enabling environment for gender budgeting. Arising from this analysis, this paper proposes initial guidelines for designing and implementing gender budgeting to assist countries in putting in place an effective and sustainable approach. It also presents a first pass at a composite index for gender budgeting which assesses the extent to which OECD countries gender budgeting efforts are characterised by a strong strategic framework, effective tools of implementation and an enabling environment.
    DOI: 10.1787/689198fa-en
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  • 9
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    Financial reporting in Ireland (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 1 vom: 31. Mai, Seite 107-169 | volume:19 | year:2019 | number:1 | day:31 | month:05 | pages:107-169
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 1 vom: 31. Mai, Seite 107-169
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:1
    Angaben zur Quelle: day:31
    Angaben zur Quelle: month:05
    Angaben zur Quelle: pages:107-169
    Keywords: financial reporting ; accruals ; transparency ; accountability ; Ireland ; Governance ; Aufsatz in Zeitschrift
    Abstract: The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the Irish Government establish accrual financial statements compliant with international standards for its departments and offices and harmonise accounting standards used by entities within the general government sector. The report notes that accrual data would be a “building block” for richer, more reliable fiscal information, which would, in turn, help formulate improved assumptions for fiscal forecasts and be better equipped to identify fiscal risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its financial reporting framework by preparing integrated reports for departments and offices and consolidated financial statements. Integrated accounts for departments and offices would provide an overview of each department’s resources and spending alongside information on their strategy and performance. This would enhance and improve scrutiny and examination of departmental performance by the Committee of Public Accounts and by the Oireachtas Sectoral Committees.
    DOI: 10.1787/ea5cae13-en
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  • 10
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    Budgeting in Kazakhstan : a roadmap for continued budgetary governance reform (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 18(2019), 3 vom: 6. Mai, Seite 9-80 | volume:18 | year:2019 | number:3 | day:6 | month:05 | pages:9-80
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 18(2019), 3 vom: 6. Mai, Seite 9-80
    Angaben zur Quelle: volume:18
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:6
    Angaben zur Quelle: month:05
    Angaben zur Quelle: pages:9-80
    Keywords: Nurly Zhol ; National Fund ; budget transparency ; citizen engagement ; gender budgeting ; Budgetary oversight ; Budgetary governance ; Governance ; Kazakhstan ; Aufsatz in Zeitschrift
    Abstract: The Republic of Kazakhstan is the largest economy in central Asia, and one of the fastest growing in the region. Having benefited from oil wealth as well as a diversifying and liberalised economy, Kazakhstan envisages a progressive modernisation of the political, administrative and juridical culture within the country. While strong progress has already been made on several fronts, other aspects of these envisaged reforms are at early stages. This OECD review takes stock of these reform efforts, and is designed to assist the national authorities in charting a course for future reforms and innovations.
    DOI: 10.1787/08310b83-en
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  • 11
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    Budgeting and performance in the European Union : A review by the OECD in the context of EU budget focused on results (2017)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 1, p. 1-60 | volume:17 | year:2017 | number:1 | pages:1-60
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 1, p. 1-60
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:1-60
    Keywords: Finance and Investment ; Governance
    Abstract: The European Union has a unique system of institutions and relationships between different levels of government resulting in a close attention to the performance aspects of budgeting. The EU system of budgeting for performance and results is advanced and highly specified, scoring higher than any OECD country in the standard index of performance budgeting frameworks. Aimed at improving the effectiveness of the EU budget in contributing to the achievement of EU objectives for growth, the EU Budget Focused on Results initiative is one that is gaining more focus and importance since it was launched in 2015. This report is the OECD’s independent assessment of how the EU model of budgeting for performance and results compares with good practice around the world, in line with the long-established practice of OECD Budget Reviews; and offers suggestions for how the current reform agenda might be advanced. JEl Codes: H50, H61, H83 Keywords: Europe 2020, Multiannual Financial Framework, Annual Management and Performance Report, European Court of Audit, EU Budget Focused on Results
    DOI: 10.1787/budget-17-5jfnx7fj38r2
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  • 12
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    Gender budgeting in OECD countries (2017)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 16, no. 3, p. 71-107 | volume:16 | year:2017 | number:3 | pages:71-107
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 3, p. 71-107
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:71-107
    Keywords: Finance and Investment ; Governance
    Abstract: Gender gaps persist in education, employment, entrepreneurship and public life opportunities and outcomes. Gender budgeting involves using the tools, techniques and procedures of the budget cycle in a systematic way to promote equality. Responses to the 2016 OECD Survey of Gender Budgeting Practices show that almost half of OECD countries have introduced, plan to introduce or are actively considering the introduction of gender budgeting. The OECD analysis demonstrates that a wide variety of gender budgeting approaches are practised. Only half of OECD countries can currently point to specific examples of impact, however a wider range of impacts may become more evident in the future since the introduction of gender budgeting is relatively recent in many countries. Useful areas for further study and policy action include: the routine availability of gender-disaggregated data; embedding of genderspecific approaches within the normal annual routines of budgeting; and complementing executive-led approaches with external quality assurance. JEL codes:H54, H60, H61 Keywords: Gender budgeting, gender equality, budgetary process, budgeting practices
    DOI: 10.1787/budget-16-5jfq80dq1zbn
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  • 13
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    Review of budget oversight by parliament : Ireland (2016)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 16, no. 1, p. 65-111 | volume:16 | year:2016 | number:1 | pages:65-111
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 1, p. 65-111
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:65-111
    Keywords: Finance and Investment ; Governance ; Ireland
    Abstract: Budget oversight by the Irish parliamentary chambers, the Houses of the Oireachtas, is under-developed by international standards. Many stakeholders and participants question whether the existing process is meaningful or impactful. Nevertheless, there is a strong momentum for reform with Ireland’s public administration. Against this background, the OECD presents in this report an analysis of the strengths and weaknesses of Ireland’s system of parliamentary engagement in budgeting, and outlines a number of proposals for continued reform by reference to international experience, for consideration by the Houses of the Oireachtas and by other institutional actors and by the political system more generally. JEL Classification: H5, H57, H60 Keywords: Budget process, Dáil, Ireland, Oireachtas, parliament, public administration
    DOI: 10.1787/budget-16-5jlv0r0g8zd7
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