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Comparisons of OECD Country Legal Frameworks for Budget Systems

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Abstract

This chapter compares the extent to which law is used to specify budget players and processes, with a particular focus on 13 OECD countries. Although budget system laws serve differing purposes, new budget-related laws are often adopted to introduce budget reforms. Differences in the laws underpinning the main budget players – especially legislatures, the political and non-political executive, and external audit offices – are found to be wide. Important differences are observed in the extent to which law is used for specifying each stage of the budget processes: preparation, presentation, adoption (by the legislature), execution, government accounting and fiscal reporting arrangements. Comparative “models” or tables are provided for various budget-related issues and processes, including: budget timetables (legal requirements); fiscal rules; medium-term budget frameworks; the nature, structure and duration of appropriations; annual and in-year accounts, as well as for specific budget players such as parliamentary budget committees or external audit offices.

Suggested Citation

  • Oecd, 2006. "Comparisons of OECD Country Legal Frameworks for Budget Systems," OECD Journal on Budgeting, OECD Publishing, vol. 4(3), pages 59-123.
  • Handle: RePEc:oec:govkaa:5l9vcjlbg0r5
    DOI: 10.1787/budget-v4-art15-en
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    Cited by:

    1. Cassette, Aurélie & Creel, Jérôme & Farvaque, Etienne & Paty, Sonia, 2013. "Governments under influence: Country interactions in discretionary fiscal policy," Economic Modelling, Elsevier, vol. 30(C), pages 79-89.

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