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.

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How budgeting systems can prepare better for national emergencies: Six lessons from the COVID-19 crisis

This article discusses how budgeting systems can be better prepared for national (and global) emergencies such as COVID‑19, with special reference to the health sector. What spending modalities and flexibilities were introduced during the pandemic to provide emergency funding for health services? What are the emerging lessons? Which of these mechanisms should be sustained or refined in the future to enhance preparedness and responsiveness in health spending or other areas of budgeting?


JEL: I19: Health, Education, and Welfare / Health / Health: Other; H61: Public Economics / National Budget, Deficit, and Debt / Budget; Budget Systems; H62: Public Economics / National Budget, Deficit, and Debt / Deficit; Surplus; H60: Public Economics / National Budget, Deficit, and Debt / National Budget, Deficit, and Debt: General; H53: Public Economics / National Government Expenditures and Related Policies / Government Expenditures and Welfare Programs; H12: Public Economics / Structure and Scope of Government / Crisis Management
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