Downes, Ronnie; Von Trapp, Lisa; Jansen, Juliane - In: OECD journal on budgeting 18 (2018) 1, pp. 9-88
fiscal transparency. This second review, carried out by the OECD, covers budgetary management, performance budgeting and …Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms …, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals …