The Impact Of Performance Budgeting On Public Spending In Germany S Laender
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The Impact Of Performance Budgeting On Public Spending In Germany S Laender
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Author : Christiane Lorenz
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-02-02
The Impact Of Performance Budgeting On Public Spending In Germany S Laender written by Christiane Lorenz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-02 with Business & Economics categories.
Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.
Performance Based Budgeting In The Public Sector
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Author : Michiel S. de Vries
language : en
Publisher: Springer
Release Date : 2019-01-30
Performance Based Budgeting In The Public Sector written by Michiel S. de Vries and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-30 with Political Science categories.
This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, Germany, Austria and Switzerland, Netherlands and Italy, as well as in seven developing countries - Bulgaria, Czech Republic, Slovakia, Slovenia, Ukraine, Russia and South Africa, at the national, and at the local level. Each chapter provides historical and descriptive details of successful or failed experiments in performance budgeting and performance financing.
Public Administration In Germany
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Author : Sabine Kuhlmann
language : en
Publisher: Springer Nature
Release Date : 2021-01-29
Public Administration In Germany written by Sabine Kuhlmann and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-29 with Political Science categories.
This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
Intelligent Human Systems Integration Ihsi 2024 Integrating People And Intelligent Systems
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Author : Tareq Ahram
language : en
Publisher: AHFE Conference
Release Date : 2024-02-22
Intelligent Human Systems Integration Ihsi 2024 Integrating People And Intelligent Systems written by Tareq Ahram and has been published by AHFE Conference this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-22 with Education categories.
Intelligent Human Systems Integration 2024 Proceedings of the 7th International Conference on Intelligent Human Systems Integration: Integrating People and Intelligent Systems, Università degli Studi di Palermo, Palermo, Italy, February 22- 24, 2024
Managing Public Expenditure A Reference Book For Transition Countries
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-03-20
Managing Public Expenditure A Reference Book For Transition Countries written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-20 with categories.
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.
Oecd Economic Surveys Germany 2023
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2023-05-08
Oecd Economic Surveys Germany 2023 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-08 with categories.
After a decade of strong export-led growth, decreasing unemployment and fiscal surpluses, the COVID-19 pandemic and the energy crisis have revealed structural vulnerabilities and emphasised the need for accelerating the green and digital transitions. At the same time, rapid population ageing increases public spending pressures and exacerbates skilled labour shortages.
Budgeting And Public Expenditures In Oecd Countries 2019
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-04-11
Budgeting And Public Expenditures In Oecd Countries 2019 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-11 with categories.
This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts ...
Public Management In Times Of Austerity
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Author : Eva Moll Sørensen
language : en
Publisher: Routledge
Release Date : 2017-06-26
Public Management In Times Of Austerity written by Eva Moll Sørensen and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-26 with Business & Economics categories.
Since 2008, the world has experienced an enormous decrease of wealth. By many measures the impact of the crisis was severe. The fall in GDP, the collapse of world trade, the rise in unemployment, and the credit slump reached bigger proportions than in any other crisis since World War II. Although the economic figures seem to improve in some countries, the crisis continues being a challenging issue and is said to be one of the most important problems governments face today. The crisis has put public finances under ever increasing pressure, and governments have responded through austerity measures such as new fiscal rules and budgeting procedures and cutbacks of public spending. Public Management in Times of Austerity seeks to explore the austerity policies adopted by European governments and their consequences to public management. It asks how governments have implemented new rules leading to more stringency in public budgeting and financial management, and how they have cut back public expenditure. These questions are examined comparatively through case studies in different parts of Europe, and variations across countries are discussed and explained. Throughout the volume, the consequences of the crisis and austerity policies for public management are discussed. What is the relationship between crisis and decision-making in the public sector, and how does austerity affect public-sector organisation? As the previous crisis in the 1970s resulted in a major reform movement, which was later referred to as New Public Management, Public Management in Times of Austerity look to understand whether the current crisis also leads to a wave of public management reform, and if so what is the content of this?
Tax Expenditures In Oecd Countries
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-01-05
Tax Expenditures In Oecd Countries written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-05 with categories.
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.
Budget Institutions In G 20 Countries Country Evaluations
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2014-07-04
Budget Institutions In G 20 Countries Country Evaluations written by International Monetary Fund 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 2014-07-04 with Business & Economics categories.
The central government publishes comprehensive financial statements, which include the social security funds and balance sheets with all financial assets and liabilities. Audited financial statements are published more than nine months after the end of the fiscal year. The 2004 Fiscal Responsibility Law (LRF), introduced a number of key reforms in public financial management which apply to the central and most of the first layer of sub-national governments. The reforms include establishment of a macro-fiscal framework, fiscal rules, a medium-term budget framework (MTBF), a system of quarterly budget execution reports, and the Federal Council on Fiscal Responsibility (FCFR) which is tasked to enforce the provisions of the LRF However, there are problems with the LRF and its implementation: (i) the out-years of the MTBF are indicative only; (ii) several LRF provisions have been suspended or relaxed since 2009; (iii) some provinces are not complying with their obligations under the law; and (iv) membership in the FCFR is not mandatory and adherence to the LRF is voluntary. The FCFR comprises of representatives of the central government, the city of Buenos Aires,1 and 21 of the 23 provincial governments. Nonetheless, the law has significantly increased the capacity to coordinate fiscal policies across levels of government and individual jurisdictions. Differences between macroeconomic and fiscal forecasts and outturns are not analyzed. Limited information is presented on fiscal risks. Budget execution control and reporting have been strengthened through a series of upgrades to the Integrated Financial Management Information System (SIDIF), which began operations in 1993.