Reform of the national budget process in Sweden

Sets out the recent history of budget reform in Sweden and offers a brief assessment of the progress made to date. It is now ten years since the Swedish Government began its initial trials of a three‐year budget cycle intended to provide for a longer‐term perspective in the financing of the public sector. Since 1989, the use of this three‐year cycle has been extended to virtually all of Sweden′s 170‐plus administrative agencies. Concludes that, while the attempt to respond quickly and openly to perceived problems in the new budget cycle is commendable, more entrenched political, constitutional and economic problems remain the Achilles′ heel of attempts to implement a rational budget process.