In the course of the prolonged economic crisis that started in 2008, fiscal space has become a scarce commodity in OECD countries. This has not only broadened the appeal of a concept originally raised by emerging countries in the early 2000s, but has also extended its meaning to recognise its...

The Republic of Albania is located in south-eastern Europe and has a population of 2.8 million (2011 census). It was established as a unitary parliamentary republic in 1991 after 46 years of Communist rule. This review of the budget process of the Republic of Albania was carried out as part of...

The strength of the United Kingdom’s central finance agency (H.M. Treasury) has been attributed to its broad and powerful influence on policy issues; the high intellectual standards of its staff; the relatively clear division between the “official” treasury and the political level; and the...

The challenge for fiscal policy in Slovakia is to achieve fiscal consolidation in a way which supports the fragile recovery and protects spending on areas which are important for re-embarking on a trajectory of high trend growth and underpinning a catch-up in living standards. While the recently...

Substantial fiscal consolidation was achieved under the aegis of the 2003 Fiscal Responsibility and Budget Management Act. While deficits widened anew in 2008 and 2009, against the backdrop of the global financial and economic crisis, efforts to reduce them have resumed since. To ensure...

Esta parte tiene como objetivo analizar la situación del Perú en comparación con la de otros países. Se inicia con una observación de los problemas y soluciones ensayadas en el marco de la lucha contra la pobreza en diversos países de la región. Luego, se revisa cómo emergen y funcionan...

Esta tercera parte propone algunas mejoras a los limitados mecanismos de evaluación presentados en la segunda parte. Las propuestas discurren desde lo general, como el planeamiento de una estrategia de superación de la pobreza, hasta sugerencias sobre cómo tercerizar, a partir de experiencias...

La segunda parte busca ahondar de manera más detallada sobre cómo se intentó luchar contra la pobreza y la desigualdad en el Perú. Por lo tanto, el abanico está compuesto pro preocupaciones sobre gestión de programas de mejora de capital humano (capítulo IV) y capital físico (capítulo...

Esta parte tiene como objetivo analizar la situación del Perú en comparación con la de otros países. Se inicia con una observación de los problemas y soluciones ensayadas en el marco de la lucha contra la pobreza en diversos países de la región. Luego, se revisa cómo emergen y funcionan...

Today in Hungary, cash-based accounting dominates all areas related to the accounting settlement of public sector expenditures and revenues, which represents significant problems from planning through implementation to auditing. The greatest disadvantage of the system currently in place is that...