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The new Russian budget system: Critical assessment and future reform agenda

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  • Jack Diamond

Abstract

One of the major challenges faced by transitional economies has been to adjust institutions that were designed to function in a planning environment to function in an increasingly market-oriented environment. One of the most important of these institutional reforms has been the restructuring of the budget system. The latter should be interpreted quite widely to encompass the institutional framework as well as the administrative procedures that determine the means whereby resources are transferred to government, how the use of these resources is prioritised and directed to agreed policy objectives, and then subsequently managed, controlled, monitored and reported on. Such systems must be defined in terms of a legal framework...

Suggested Citation

  • Jack Diamond, 2003. "The new Russian budget system: Critical assessment and future reform agenda," OECD Journal on Budgeting, OECD Publishing, vol. 2(3), pages 119-147.
    • Handle: RePEc:oec:govkaa:5lmqcr2k3xxn
    DOI: 10.1787/budget-v2-art17-en
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    Cited by:

    1. Baburin, Vyacheslav & Zemtsov, Stepan, 2014. "Diffussion of ICT-products and "five Russias"," MPRA Paper 68926, University Library of Munich, Germany, revised 10 May 2014.
    2. Lehmbruch, B., 2012. "It takes two to quango: post-Soviet fiscal relations, political entrepreneurship and agencification from below," ISS Working Papers - General Series 538, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.

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