Hawkesworth, Ian; Emery, Richard; Wehner, Joachim; … - In: OECD Journal on Budgeting 9 (2009) 3, pp. 133-183
Bulgaria’s budget management has seen a series of structural and procedural reforms, including in budget execution, treasury functions, internal audit, and programme and medium-term budgeting. This article discusses the use of modern budgeting techniques in Bulgaria such as top-down budgeting,...