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Budgeting for results in Latin America: Conditions for its deployment and development

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  • Gabriel Filc
  • Carlos Scartascini

    ()

Abstract

Given current evidence of potential tangible benefits, in terms of public expenditure sustainability, efficiency and effectiveness, from more efficient utilization of budgeting for results, how can we explain the uneven development of this process in Latin America and the Caribbean? This paper analyzes the conditions that favor its implementation (institutional conditions, motivation, capacities, and legal support), and provides policy recommendations aimed at increasing the likelihood that countries will eventually introduce budgeting for results and in its total utilization once these systems are in course.

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Paper provided by Inter-American Development Bank, Research Department in its series Research Department Publications with number 4787.

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Date of creation: Jun 2012
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Handle: RePEc:idb:wpaper:4787

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  1. Mark Hallerberg & Carlos Scartascini, 2011. "Economic Crisis and Fiscal Reforms in Latin America," Research Department Publications 4697, Inter-American Development Bank, Research Department.
  2. Allen Schick, 2003. "The Performing State: Reflection on an Idea Whose Time Has Come but Whose Implementation Has Not," OECD Journal on Budgeting, OECD Publishing, vol. 3(2), pages 71-103.
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