OECD Journal on Budgeting

Frequency :
Annual
ISSN :
1681-2336 (online)
ISSN :
1608-7143 (print)
DOI :
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
 

Comparative Law, Constitutions, Politics and Budget Systems. You do not have access to this content

 
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Author(s):
OECD
Publication Date
07 July 2005
Pages
14
Bibliographic information
No.:
14,
Volume:
4,
Issue:
3
Pages
23–57
DOI
10.1787/budget-v4-art14-en

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This part aims to identify reasons for the wide differences in budget system laws in advanced countries. Comparative research on budget system laws is virtually non-existent. The economics and public finance literature provides little explanation as to why budget system laws differ so widely across countries. Comparative law studies are more promising, particularly those relating to the hierarchy of law. The differences in the relative importance of the constitution, statutes and regulations provide some explanation as to why countries’ budget-related laws are so different. However, there is no theory to explain why the relative weight of each of these sources of law differs across countries. Political variables are also important, particularly the past and present forms of government. The degree of separation of powers between the executive and the legislature partly explains the extent to which law is used for specifying budget processes and actors.