Volume 4, Issue 1
OECD's journal on government budgeting. This issue includes articles on budget system reform in transition economies, budgeting in Denmark, twenty-five years of budget reform, accrual budgeting, and off-budget and tax expenditures.
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The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field 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.
Anglais Egalement disponible en : Français
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- Prochaine édition
- ISSN : 16812336 (en ligne)
- https://doi.org/10.1787/16812336
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Volume 23
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Articles
| Sélectionner | Titre | ||
|---|---|---|---|
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Budget System Reform in Transition Economies
The 1990s witnessed the unprecedented restructuring of a large number of formerly interconnected centrally planned economies into market-based systems. These reforms were fundamental, affecting all sectors of the economy and all segments of the ... |
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Budgeting in Denmark
Denmark has a very large public sector and this has historically been the case. Currently at over 56% of GDP, the size of the public sector in Denmark is larger than that of any other OECD member country except Sweden. |
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Twenty-five Years of Budgeting Reform
The network of senior budget officials (SBO) was launched in 1980 as an ad hoc response to the budget stress that beset most developed countries in the aftermath of oil price shocks, high inflation, and economic stagnation. |
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Issues in Accrual Budgeting
There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other ... |
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Off-budget and Tax Expenditures
This paper reports the work that has been done by the OECD Secretariat on the project on off-budget and tax expenditures. The paper makes use of information that was provided at an expert meeting held in Paris in February 2004. |
The 1990s witnessed the unprecedented restructuring of a large number of formerly interconnected centrally planned economies into market-based systems. These reforms were fundamental, affecting all sectors of the economy and all segments of the ...
Denmark has a very large public sector and this has historically been the case. Currently at over 56% of GDP, the size of the public sector in Denmark is larger than that of any other OECD member country except Sweden.
The network of senior budget officials (SBO) was launched in 1980 as an ad hoc response to the budget stress that beset most developed countries in the aftermath of oil price shocks, high inflation, and economic stagnation.
There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other ...
This paper reports the work that has been done by the OECD Secretariat on the project on off-budget and tax expenditures. The paper makes use of information that was provided at an expert meeting held in Paris in February 2004.