This paper aims to study the distribution of fiscal power between the legislature and the executive in each of the 70 countries analysed - by comparing Legislative Budget Institutions of 70 countries. This paper also provide practical insights for developing financial strategies that would...

The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of...

This review looks at how the budgeting and public financial management system, as managed and co-ordinated by the Ministry of Finance, effectively supports Principles 2 and 3 of the OECD Recommendation on Budgetary Governance (2015). This report is divided into four sections providing...

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,...