Volume 4, Issue 3

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 3

4 Volume 4, Issue 3

The Legal Framework for Budget Systems: An International Comparison

This publication compares legal frameworks for budgeting in 13 selected OECD countries. It presents detailed case studies of national budget system laws and identifies why the legal frameworks differ so much. The book also looks at theories of public finance and constitutional political economics, and discusses norms for an optimum legal framework.

07 Jul 2005 English Also available in: French, Korean

https://doi.org/10.1787/budget-v4-3-en

Author(s): OECD

Articles

Mark		Title
		Comparative Law, Constitutions, Politics and Budget Systems. 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 ...	Click to download PDF - 460.30KB PDF Click to Read online and share READ
		Comparisons of OECD Country Legal Frameworks for Budget Systems This chapter compares the extent to which law is used to specify budget players and processes, with a particular focus on 13 OECD countries. Although budget system laws serve differing purposes, new budget-related laws are often adopted to introduce ...	Click to download PDF - 651.14KB PDF Click to Read online and share READ
		Is There an Optimum Legal Framework for the Budget System? Public finance specialists and constitutional theorists are very reluctant to establish legal norms for budget systems. International organisations have published guidelines for desirable features of budgetary transparency. Except for external audit ...	Click to download PDF - 417.95KB PDF Click to Read online and share READ
		Case Studies of Selected OECD Countries Canada has a Westminster model of government and therefore does not highlight the legal basis for annual budget processes. A combination of laws, regulations and conventions govern budget preparation, adoption and budget reporting to Parliament ...	Click to download PDF - 1.92MB PDF Click to Read online and share READ

Comparative Law, Constitutions, Politics and Budget Systems.

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 ...

Comparisons of OECD Country Legal Frameworks for Budget Systems

This chapter compares the extent to which law is used to specify budget players and processes, with a particular focus on 13 OECD countries. Although budget system laws serve differing purposes, new budget-related laws are often adopted to introduce ...

Is There an Optimum Legal Framework for the Budget System?

Public finance specialists and constitutional theorists are very reluctant to establish legal norms for budget systems. International organisations have published guidelines for desirable features of budgetary transparency. Except for external audit ...

Case Studies of Selected OECD Countries

Canada has a Westminster model of government and therefore does not highlight the legal basis for annual budget processes. A combination of laws, regulations and conventions govern budget preparation, adoption and budget reporting to Parliament ...

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