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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

OECD Review of Finland’s Independent Fiscal Institution

This review was originally published on 23 June 2021 and reflects the situation at that time. This version has been reformatted and lightly edited from the original to be in line with the OECD Journal on Budgeting guidelines.

English

Keywords: fiscal discipline, oversight of fiscal policy, independent fiscal institutions, National Audit Office, surveillance of public finances, fiscal council
JEL: H61: Public Economics / National Budget, Deficit, and Debt / Budget; Budget Systems; E62: Macroeconomics and Monetary Economics / Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook / Fiscal Policy; H68: Public Economics / National Budget, Deficit, and Debt / Forecasts of Budgets, Deficits, and Debt; H60: Public Economics / National Budget, Deficit, and Debt / National Budget, Deficit, and Debt: General
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