OECD Journal on Budgeting

Frequency
3 times a year
ISSN: 
1681-2336 (online)
ISSN: 
1608-7143 (print)
http://dx.doi.org/10.1787/16812336
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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.

Also available in French
Article
 

Austria's budget reform

How to create consensus for a decisive change of fiscal rules You do not have access to this content

English
 
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    http://oecd.metastore.ingenta.com/content/4210011ec001.pdf
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Author(s):
Gerhard Steger
01 Oct 2010
Pages:
14
Bibliographic information
No.:
1,
Volume:
10,
Issue:
1
Pages:
1–14
http://dx.doi.org/10.1787/budget-10-5kmh5hcrx924

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In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a legally binding medium-term expenditure framework, of accrual budgeting and accounting as well as performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative and political culture.

Both legislative decisions were finally taken unanimously. This article describes the respective change management and gives an overview of the main Austrian reform elements.

 
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