This review of the Romanian budget system was carried out as part of the Budget Project of the Working Party of Senior Budget Officials (SBO). The Budget Project aims to initiate and foster regional networks of Senior Budget Officials outside the OECD area. This review served as a basis for the...

La présente étude sur le système budgétaire roumaine fait partie intégrante du Projet sur le budget du Groupe de travail des Hauts responsables du budget. Le projet sur le budget vise à mettre en place et renforcer des réseaux régionaux de hauts responsables du budget en dehors de la...

Russia’s budgeting procedures have been in transition since the adoption of the Budget Code in 1998. Major revisions of the Code were undertaken in 2003, 2004 and 2007. This article explores the many facets of budgeting in the Russian Federation, including budget formulation, parliamentary...

The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct democracy, consensus and federalism.

The budgetary process in the United States federal government is different from that in other OECD member countries. This is a consequence of the strict separation of powers that characterises the American constitutional system and of a long historical development in which new layers of...

The budget is the most fundamental and important document of governments. It is the key economic document in that it allocates a significant share of a nation’s gross domestic product, over half in some OECD member countries. It is the key program policy document in that governments establish...

Denmark has a very large public sector and this has historically been the case. Currently at over 56% of GDP, the size of the public sector in Denmark is larger than that of any other OECD member country except Sweden.

How governments keep control over large and complex operations and how they are held to account has changed over the past 15 years because of technological innovations, changes in the size of government, and the introduction of performance budgeting and management. This paper looks at the...

Le Danemark dispose d’un secteur public très important, et cela depuis longtemps. Il représente actuellement plus de 56 % du PIB, soit la proportion la plus élevée de tous les pays membres à l’exception de la Suède.

Au cours des 15 dernières années, la manière dont l’administration a gardé la maîtrise de nombreuses opérations complexes et son obligation de rendre compte ont évoluées du fait des innovations technologiques, des modifications de la taille et de l’organisation de l’administration...