Budgeting Practices and Procedures in OECD Countries

Budgeting Practices and Procedures in OECD Countries PDF Author: OECD. OCDE
Publisher: OCDE
ISBN: 9789264059689
Category : Budget
Languages : en
Pages : 0

Get Book Here

Book Description
The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.

Budgeting Practices and Procedures in OECD Countries

Budgeting Practices and Procedures in OECD Countries PDF Author: OECD. OCDE
Publisher: OCDE
ISBN: 9789264059689
Category : Budget
Languages : en
Pages : 0

Get Book Here

Book Description
The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.

Performance Budgeting in OECD Countries

Performance Budgeting in OECD Countries PDF Author: Teresa Curristine
Publisher: OECD Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 240

Get Book Here

Book Description
This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.--Publisher's description.

Budgeting Practices and Procedures in OECD Countries

Budgeting Practices and Procedures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264059695
Category :
Languages : en
Pages : 170

Get Book Here

Book Description
This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264233385
Category :
Languages : en
Pages : 264

Get Book Here

Book Description
The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to ...

Guidelines for Public Expenditure Management

Guidelines for Public Expenditure Management PDF Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84

Get Book Here

Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

Get Book Here

Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Managing Public Expenditure A Reference Book for Transition Countries

Managing Public Expenditure A Reference Book for Transition Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264192603
Category :
Languages : en
Pages : 497

Get Book Here

Book Description
Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.

Health Care Financing Review

Health Care Financing Review PDF Author:
Publisher:
ISBN:
Category : Medical care
Languages : en
Pages : 546

Get Book Here

Book Description


A Review of Capital Budgeting Practices

A Review of Capital Budgeting Practices PDF Author: Ms.Davina F. Jacobs
Publisher: International Monetary Fund
ISBN: 1451870183
Category : Business & Economics
Languages : en
Pages : 26

Get Book Here

Book Description
A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.

Comparative Public Budgeting

Comparative Public Budgeting PDF Author: George M. Guess
Publisher: Cambridge University Press
ISBN: 1107198291
Category : Law
Languages : en
Pages : 287

Get Book Here

Book Description
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.