OECD Journal on Budgeting
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.
Egalement disponible en : Français
- 3 fois par an
- ISSN : 16812336 (en ligne)
- https://doi.org/10.1787/16812336
The Dutch fiscal framework
History, current practice and the role of the central planning bureau
Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in managing public expenditure, its history since 1814, the most recent national discussions and the role of the CPB.