OECD Journal on Budgeting

3 times a year
1681-2336 (en ligne)
1608-7143 (imprimé)
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The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. Now published as a part of the OECD Journal subscription package.

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Volume 12, Numéro 2 You do not have access to this content

19 mars 2013
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  19 mars 2013 Cliquez pour accéder: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/economic-theory-and-four-centuries-of-fiscal-decentralisation-in-the-netherlands_budget-12-5k8zpd5cczd8
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Economic theory and four centuries of fiscal decentralisation in the Netherlands
Frits Bos
The history of the Netherlands reveals major shifts from centralisation of government tasks towards decentralisation and vice versa. In the 17th century, the Republic of United Provinces was the first federal state in modern history. Many transformations later, the Kingdom of the Netherlands became a big centralised welfare state. Since the 1980s, a reverse development has started: the welfare state is being downsized and decentralised. This article describes and discusses this evolution in view of a broad spectrum of economic theories. Four conclusions are drawn. First, the major changes in Dutch fiscal decentralisation arrangements were introduced as policies to overcome a severe economic and political crisis. Second, many other factors – like the increase in communication, mobility, population density, urbanisation and the role of government – also necessitated changes. Third, in order to ensure efficient and financially solid government, the accountability and transparency of central and local government and their interrelationships have been improved substantially. Fourth, current arrangements are not optimal and should be changed. For example, Dutch municipalities should increase further in scale, and the role of Dutch provinces should be reconsidered.
  19 mars 2013 Cliquez pour accéder: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/redirecting-public-finance-towards-a-sustainable-path_budget-12-5k8zsl7n94s8
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Redirecting public finance towards a sustainable path
Gerhard Steger
This article summarises the conclusions of Gerhard Steger, chair of the OECD Working Party of Senior Budget Officials, which he presented at the 2nd International Policy Forum on Budgeting in Seoul in November 2011.
  19 mars 2013 Cliquez pour accéder: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-ukraine_budget-12-5k4c1s8n0br0
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Budgeting in Ukraine
Dirk-Jan Kraan, Lisa von Trapp, Valentina Kostyleva, Jan van Tuinen, Matthias Morgner

This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for the budget structure and classification, the annual budget preparation cycle, medium-term planning, long-term fiscal sustainability, the organisation of the Ministry of Finance, and the funding of local government. Section 3 addresses the parliamentary budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit.

JEL classification: H610, H570, H830

Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine.

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