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 …

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 …

the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in …

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 …

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 …