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During the last two decades, France introduced a series of far-reaching reforms intended to bring about greater transparency towards Parliament, autonomy and flexibility to public managers, and rigor in to fiscal policy making.
Persistent link: https://www.econbiz.de/10012418947
Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms … fiscal transparency. This second review, carried out by the OECD, covers budgetary management, performance budgeting and …
Persistent link: https://www.econbiz.de/10012418941
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...
Persistent link: https://www.econbiz.de/10012418951
Persistent link: https://www.econbiz.de/10012418957
Thailand set out a commitment to introduce gender budgeting in its 2017 Constitution. This Gender Budgeting Action Plan … 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 …
Persistent link: https://www.econbiz.de/10012418992
the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in …
Persistent link: https://www.econbiz.de/10012522813
economic levels. In line with the 2015 OECD Recommendation on Gender Equality in Public Life, gender budgeting ensures that … of gender budgeting has the potential to improve gender equality, ensure a sense of fairness and contribute to inclusive … can develop as a tool to support gender equality goals; the different ways in which gender budgeting can be implemented …
Persistent link: https://www.econbiz.de/10012418988
This paper analyses the effect of National Numerical Fiscal Rules (FRs) upon fiscal discipline in 74 developing countries over the period 1990–2007. It is the first study that assesses the impact of FRs on budgetary outcomes while controlling for the self-selection problem. It finds that the...
Persistent link: https://www.econbiz.de/10010577071
The recent economic crisis, one of the symptoms of which is a sudden increase of public debt in the majority of OECD countries, again made the government and the society aware of the necessity for conducting transparent, but also responsible fiscal policy. Creating a framework of the fiscal...
Persistent link: https://www.econbiz.de/10011274684
cash budgeting system to accrual budgeting, while others (particularly Belgium and Portugal) continue to use cash budgeting … countries deciding for a partial change and for staying with cash budgeting argue that a clear and unambiguous view at cash … spending is authoritative for their budgeting concept and that political decision makers would not accept an accrualbased …
Persistent link: https://www.econbiz.de/10012418944