This paper stresses the role of budget system reform in economies in transition as an essential basis for the implementation of effective fiscal policies. However, introducing such structural reforms in often unstable economic environments has not proved easy. Using Russia as a case study, the...

This paper reviews current discussions on reforming the European Union (EU) budgetary procedure and assesses the main reform proposals that have been suggested thus far. It argues that prospects for reforms are presently hampered by the complex interplay between supranational and...

Der allgemeine Vorwurf der Untauglichkeit institutioneller Strukturen und Prozesse der EU wird explizit für die Haushalts- und Finanzverfassung überprüft. Normativ theoretischer Ausgangspunkt ist die Effizienz haushalts- und finanzpolitischer Prozesse im Rahmen europäischer öffentlicher...