Volume 4, Issue 1

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.

English Also available in: French

3 times a year
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ISSN: 16812336 (online)
https://doi.org/10.1787/16812336

image of OECD Journal on Budgeting, Volume 4 Issue 1

4 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.

18 Oct 2004 English Also available in: French

https://doi.org/10.1787/budget-v4-1-en

Author(s): OECD

Articles

Mark		Title
		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 ...	Click to download PDF - 449.02KB PDF Click to Read online and share READ
		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.	Click to download PDF - 376.81KB PDF Click to Read online and share READ
		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.	Click to download PDF - 321.34KB PDF Click to Read online and share READ
		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 ...	Click to download PDF - 294.43KB PDF Click to Read online and share READ
		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.	Click to download PDF - 330.31KB PDF Click to Read online and share READ

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 ...

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.

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.

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 ...

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.

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