Reforming Budget System Laws


Reforming Budget System Laws
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Reforming Budget System Laws


Reforming Budget System Laws
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Author : Israel Fainboim Yaker
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 2010-02-03

Reforming Budget System Laws written by Israel Fainboim Yaker and has been published by INTERNATIONAL MONETARY FUND this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-02-03 with categories.


This paper discusses the need for reforming budget system laws (BSLs). The outcomes of the budget process depend heavily on whether there are clear rules for formulating, executing, and reporting on the annual budget, as well as a clear statement of medium-term fiscal policy objectives. These rules are usually specified in a BSL. This paper analyzes the relationship between the BSL, the constitution, and the wider legal framework. It also discusses how a BSL should be adapted to a country’s political arrangements.



Budget System Reform In Transitional Economies


Budget System Reform In Transitional Economies
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Author : Jack Diamond
language : en
Publisher: International Monetary Fund
Release Date : 2002-02

Budget System Reform In Transitional Economies written by Jack Diamond and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-02 with Business & Economics categories.


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 magnitude of the problems faced is documented, and the strategy of reform eventually adopted is critically reviewed. In conclusion, some lessons are drawn for other transitional countries undertaking similar reforms, and the future agenda for completing these reforms in Russia is indicated.



Budget System Reform In Transitional Economies


Budget System Reform In Transitional Economies
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Author : Mr.Jack Diamond
language : en
Publisher: International Monetary Fund
Release Date : 2003-12-01

Budget System Reform In Transitional Economies written by Mr.Jack Diamond and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-12-01 with Business & Economics categories.


For the republics of the former Socialist Federal Republic of Yugoslavia (SFRY) as for many other transition economies, an important step in introducing a more market-oriented system was the restructuring of their budget systems. This paper reviews and evaluates the process of budget system reform during the transition period extending from the time they emerged from the collapse of the SFRY in 1989 until the end of 2002. For at least a decade of this period, the Fiscal Affairs Department of the IMF has been providing technical assistance (TA) to these countries to facilitate such reforms. Based on the material generated by this effort, the authors offer a review of the progress made and an assessment of the reform elements still to be completed. Given that the former Yugoslav republics all commenced the reform process with the same institutions, this paper offers a unique opportunity to analyze the critical elements in successful budget system reform. An attempt is made to explain the varying degrees of success experienced by different countries, and a reform agenda is suggested to guide future TA.



Performance Budgeting Reform


Performance Budgeting Reform
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Author : Alfred Tat-Kei Ho
language : en
Publisher: Routledge
Release Date : 2019-06-04

Performance Budgeting Reform written by Alfred Tat-Kei Ho and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-04 with Political Science categories.


Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process. Chapters investigate theory-driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers.



Budget Reform For Government


Budget Reform For Government
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Author : Michael Babunakis
language : en
Publisher: Greenwood
Release Date : 1982

Budget Reform For Government written by Michael Babunakis and has been published by Greenwood this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Program budgeting categories.




Reforming Fiscal And Economic Management In Afghanistan


Reforming Fiscal And Economic Management In Afghanistan
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Author : Michael Carnahan
language : en
Publisher: World Bank Publications
Release Date : 2004

Reforming Fiscal And Economic Management In Afghanistan written by Michael Carnahan and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Afghanistan categories.




Public Budgeting In Context


Public Budgeting In Context
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Author : Katherine G. Willoughby
language : en
Publisher: John Wiley & Sons
Release Date : 2014-09-02

Public Budgeting In Context written by Katherine G. Willoughby and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-02 with Business & Economics categories.


Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries Public Budgeting in Context examines budgeting at all levels of U.S. government—federal, state, and local—and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments today—industrialized or developing, large or small. For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanics—budget types, formats, timelines and reforms—are introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of government spending—human rights budget analysis—and includes as an example the assessment of budget reform and results of public health spending in one selected government. Highlights of Public Budgeting in Context Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels Written by a noted expert in the field of public budgeting and financial management Contains illustrative examples from industrialized and developing countries Guides to innumerable datasets with information about governments and their budgets Includes a companion website filled with templates for budget and fiscal analysis Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world.



Toward Next Generation Performance Budgeting


Toward Next Generation Performance Budgeting
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Author : Donald Moynihan
language : en
Publisher: World Bank Publications
Release Date : 2016-11-14

Toward Next Generation Performance Budgeting written by Donald Moynihan and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-14 with Business & Economics categories.


Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four advanced countries that were early reformers and three pioneers in Central and Eastern Europe. In addition to looking at their current systems, Toward Next-Generation Performance Budgeting looks at how their approaches have evolved over time. This book attempts to fill a gap between survey-based self-assessments and best-practice guides. It was compiled in response to the concerns of budget departments in countries in Eastern Europe and Central Asia, many of which are committed to adopting some form of performance-based budgeting and are seeking to learn from the experiences of previous reformers what the practical challenges are and how they can adapt best-practice approaches to a messy reality. The case studies demonstrate a general pattern of disappointment with the results of performance budgeting, balanced by a strong belief in the underlying logic, which has resulted in repeated efforts to modify approaches to tighten the links between budgeting and performance. These efforts have resulted in significant variation in how countries have implemented performance budgeting and in the benefits they have derived. These variations offer guidance for models of next-generation performance budgeting, avoiding classic pitfalls, and incorporating modifications introduced by those who have used it longest and found it useful.



The Micro Basis Of Budget System Reform


The Micro Basis Of Budget System Reform
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Author : Jack Diamond
language : en
Publisher: International Monetary Fund
Release Date : 2002-06

The Micro Basis Of Budget System Reform written by Jack Diamond and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-06 with Business & Economics categories.


In reviewing the means to strengthen public expenditure management (PEM) systems, there has been increased emphasis on the micro basis of broader budget system reforms, especially reforms of the internal financial management systems in government agencies. Specifically in transition economies, there has been increasing recognition that OECD-type budget systems need to be broadly based on a firm platform of financial management in government institutions. At the same time, many transitional countries have generally acknowledged that this aspect of their PEM systems is problematic and needs to be rectified; hence, international agencies have been actively promoting reforms in these areas. In particular, three areas have been emphasized: human resource management, procurement, and internal audit. This paper explores the problems faced by transitional economies in each of these areas and reviews the generally recommended solutions to these problems.



Comparative Public Budgeting


Comparative Public Budgeting
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Author : Charles Menifield
language : en
Publisher: Jones & Bartlett Publishers
Release Date : 2011

Comparative Public Budgeting written by Charles Menifield and has been published by Jones & Bartlett Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.


Comparative Public Budgeting and Finance is a collection of original chapters examining public budgeting issues, methods, and techniques in countries around the world. Each chapter explores the history of the budget system and how it fits within the political system in the country, as well as the legal foundation and any reforms that affect the budget system. A discussion of revenue and expenditure allocations is included in each section. Each chapter also examines topics such as: budget behavior and decision making, capital budgeting, analytical processes, budget processes, intergovernmental relations, budget reform, performance budgeting, and financial management. Each chapter concludes with a list of thought provoking questions, an appendix, end notes and a glossary which provides a point of departure for classroom discussion as well as individual student research on each country.