OECD Journal on Budgeting

Frequency :
1681-2336 (online)
1608-7143 (print)
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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

Volume 7, Issue 2 You do not have access to this content

Publication Date :
05 Nov 2007

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  05 Nov 2007 Click to Access:  Budgeting in Turkey
Dirk-Jan Kraan, Daniel Bergvall, Ian Hawkesworth
The Turkish budget process has three features which set it apart from other OECD countries: a centralised yet fragmented decision-making process; the IMF stand-by agreement as a de facto fiscal rule; and a very detailed line-item classification. This article analyses these features and makes suggestions for policy adjustment to improve effectiveness and efficiency. The article examines all stages of the budget process (preparation, parliamentary approval, execution, and accounting and auditing) and assesses Turkey’s recent rapid progress with reform. The article offers suggestions for next steps and new priorities for Turkey in the light of other OECD country experience.
  05 Nov 2007 Click to Access:  Structural Balance Policy in Chile
Jorge C. Rodriguez, Carla R. Tokman, Alejandra C. Vega
Since 2001, Chile’s fiscal policy has been built on the concept of a central government structural balance. The Fiscal Responsibility Law, approved in 2006, gave legal force to key aspects of the structural surplus and fiscal policy. This article assesses the results of the structural surplus rule in Chile over the past six years.
  05 Nov 2007 Click to Access:  Integrating Current and Development Budgets
David Webber

For most developing and transition countries, the integration of current and capital (or "development") budgets is a major step towards improved budget management and more effective public finance institutions. Moving to a unified budget, however, can be a technically and managerially demanding task that involves legislative, institutional, budget presentation and expenditure management issues. Countries undertaking this step need to understand each of these dimensions, how they interact with each other, and how they may affect various aspects of the budget system.

  05 Nov 2007 Click to Access:  Performance Budgeting and Accrual Budgeting
Allen Schick

Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers

  05 Nov 2007 Click to Access:  Engaging the Public in National Budgeting
Susan Tanaka

This article explores how citizens are being engaged in an important area of policy making – the budget – and suggests ways in which budget officials can use the powerful resource of the Internet to further that involvement.

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