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British Influenceon Commonwealth Budget Systems


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  • Ian Lienert
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    Several features of Tanzania''s budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.

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    Paper provided by International Monetary Fund in its series IMF Working Papers with number 07/78.

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    Length: 37
    Date of creation: 01 Apr 2007
    Date of revision:
    Handle: RePEc:imf:imfwpa:07/78

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    Postal: International Monetary Fund, Washington, DC USA
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    Keywords: Government accounting; budget management; budget system; budget systems; external audit; pfm system; fiscal performance; public finance; public expenditure; annual budget; financial management; budget execution; public finances; budget preparation; fiscal discipline; fiscal stability; budget decision; public financial management; budget process; fiscal balances; budgetary performance; budgetary power; fiscal rules; financial management system; medium-term budget; public spending; internal control; pfm systems; budgetary process; fiscal reporting; fiscal policy; budget strategy; fiscal deficit; budget proposals; public financial management system; budgetary system; budget cycle; budgetary implications; budget revenues; medium-term budget strategy; annual budgets; government spending; government expenditures; medium-term budget framework; budget framework; budget support; budget law; budget frame; accrual budgeting; budgetary institutions; budget authority; fiscal affairs department; budget negotiations; fiscal policies; government finance; budget planning; fiscal institutions; budget decisions; government budgets; budgetary policies; budget management system; public finance act; budget deficits; fiscal affairs; budgetary outcomes; public debt; government revenue; annual accounts; budget estimates; public finance management; government policies; budgetary decision-making; treasury board; treasury management; budget committee; national budget; government priorities; cash budget; general budget; budget aggregates; public finance laws; fiscal deficits; budget practices; financial management systems; budgetary cycle; fiscal outcomes; government guarantees; public financial management systems; accrual accounting; local government budgets; fiscal surpluses; contingent liability; integrated financial management; tax changes; budget paper; fiscal projections; budgetary procedures; budget report; budget institutions; fiscal outcome; budget information; budget management systems; treasury management systems; fiscal sustainability; revenue collection; budget preparation processes; treasury systems; cash budget system; cash budgeting; general budget support; budget year; accrual budgeting system; budget balance; cash budgeting ? system; budget preparation procedures; budget department; dual budgeting; sectoral budget; medium-term fiscal sustainability; public expenditures; budgetary processes; budget policy; government fiscal policies; budget planning system; budget formulation; budget outcomes; budgetary decision; budget committees; internal audit; budget principles; budget policies; fiscal governance; taxation; budget managers; central budget;

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    1. Ashoka Mody & Stefania Fabrizio, 2006. "Can Budget Institutions Counteract Political Indiscipline?," IMF Working Papers 06/123, International Monetary Fund.
    2. Mark Hallerberg & Jurgen von Hagen, 1997. "Electoral Institutions, Cabinet Negotiations, and Budget Deficits in the European Union," NBER Working Papers 6341, National Bureau of Economic Research, Inc.
    3. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa," IMF Working Papers 04/42, International Monetary Fund.
    4. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 03/2, International Monetary Fund.
    5. Hallerberg, Mark & Strauch, Rolf & von Hagen, Jürgen, 2004. "The design of fiscal rules and forms of governance in European Union countries," Working Paper Series 0419, European Central Bank.
    6. Ian Lienert, 2005. "Who Controls the Budget," IMF Working Papers 05/115, International Monetary Fund.
    7. Xavier Debrun & Manmohan S. Kumar, 2007. "The Discipline-Enhancing Role of Fiscal Institutions," IMF Working Papers 07/171, International Monetary Fund.
    8. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," OECD Journal on Budgeting, OECD Publishing, vol. 3(3), pages 35-66.
    9. Luc E. Leruth & Dominique Bouley & J. Fournel, 2002. "How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?," IMF Working Papers 02/58, International Monetary Fund.
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