1887

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

Principles for independent fiscal institutions and case studies

Independent fiscal institutions serve to promote sound fiscal policy and sustainable public finances. Today IFIs are considered among the most important innovations in the emerging architecture of public financial management. Within the OECD area, their number has more than tripled and is expected to continue to rise. This publication provides a unique set of in depth case studies of IFIs in 18 OECD member countries in light of many of the good practices for effective IFIs identified in the OECD Recommendation on Principles for Independent Fiscal Institutions.

English

Keywords: independent fiscal institutions, fiscal councils, Parliamentary Budget Office(s), public finances, financial management, legislature, fiscal policy, transparency
JEL: H11: Public Economics / Structure and Scope of Government / Structure, Scope, and Performance of Government; H83: Public Economics / Miscellaneous Issues / Public Administration; Public Sector Accounting and Audits; H50: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: General
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