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.
Also available in: French
- 3 times a year
- ISSN: 16812336 (online)
- https://doi.org/10.1787/16812336
Repairing the Budget Contract between Citizens and the State
This article argues that the budget is essentially a contract between citizens and the state, and that the contract is in a great state of disrepair. The ongoing debate and action in OECD countries should focus on post-crisis revenue and expenditure policies in order to repair this contract. The combination of fiscal stress, high expectations and citizen mistrust, however, greatly complicates the task. JEL classification: A130, H500, H600 Keywords: budget as contract, citizen expectations, citizen participation in government, trust in government, sustainable revenue and expenditure policies, accountability
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