The effective and efficient use of public resources has vital importance for Turkey. To serve this purpose, public financial management was reformed and a performance budgeting system was launched in Turkey. This article assesses the current ...

National leaders under pressure are often tempted to consider shifting costs to other levels of government and to satisfy new demands for public services by passing mandates and costs to other levels of governments to finance new programmes. These ...

A new and novel approach to controlling regulatory costs is the concept of the regulatory budget. This concept would require that governments account for regulatory expenditures in a similar way to fiscal expenditures. This article argues that there ...

This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new ...

The institutional features of the budget process in Moldova are in a permanent flux, because of ambitious reform programmes that have been adopted in recent years and that are planned for the future. This article examines the Moldovan budget ...