1887

OECD Journal on Budgeting

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.

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Budget institutions in low-income countries

This paper presents 12 budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G20 advanced and emerging market economies. The paper then presents recommendations for designing and implementing appropriate reform strategy for low-income countries. Particular attention is paid to prioritisation and sequencing of reform efforts.

English

Keywords: Budget Reforms, Low Income Countries, Budget Institutions
JEL: H61: Public Economics / National Budget, Deficit, and Debt / National Budget; Budget Systems; H83: Public Economics / Miscellaneous Issues / Public Administration; Public Sector Accounting and Audits; H60: Public Economics / National Budget, Deficit, and Debt / National Budget, Deficit, and Debt: General
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