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.

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Who has power over the budget-The Legislature or the Executive?

A comparative analysis of budgetary power in 70 Countries

This paper aims to study the distribution of fiscal power between the legislature and the executive in each of the 70 countries analysed - by comparing Legislative Budget Institutions of 70 countries. This paper also provide practical insights for developing financial strategies that would ensure an appropriate distribution of fiscal authority between the legislature and the executive.

English

Keywords: Fiscal Authority, budget operation, Independent fiscal institutions, organisational capacity
JEL: H10: Public Economics / Structure and Scope of Government / Structure and Scope of Government: General; H60: Public Economics / National Budget, Deficit, and Debt / National Budget, Deficit, and Debt: General
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