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  • 10-August-2009

    English, , 157kb

    Economic Reforms in Angola in the General Context of Africa

    This article addresses the political, social and broader economic context of public finance reforms in Angola, drawing upon historical perspectives of economic development in Africa and the country’s own experience. The article highlights changes in Angolan practices in line with generally accepted public finance principles, and demonstrates how these reforms occurred within a particular political economy and within sets of

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  • 10-August-2009

    English, , 213kb

    Public Expenditure and Fiscal Consolidation in Portugal

    This article analyses the evolution of Portuguese public expenditure from 1990 to 2004, in order to assess the current position and the prospects for future developments in the absence of corrective measures and structural reforms.

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  • 10-August-2009

    English, , 234kb

    Public Investment in the United Kingdom

    The new fiscal and expenditure policy framework adopted in the United Kingdom in 1997 included clear fiscal rules and a reformed system of budgetary controls and capital appraisal procedures. Those macro and micro reforms also allowed the historic shortfall in public investment to be addressed. This article lays out some general considerations for public investment policy, including involving the private sector, and describes how the

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  • 10-August-2009

    English, , 248kb

    Performance Budgeting in the Netherlands

    Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the

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  • 10-August-2009

    English, , 248kb

    Framework For Fiscal Consolidation: Successes And Failures In Japan

    This article discusses selected historical developments of Japan’s public finance system from 1947 through 2004, then analyses the successful efforts for fiscal consolidation in the 1980s and the unsuccessful attempt in the 1990s. The article concludes with a look at ongoing reform efforts and lessons for the future.

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  • 29-July-2009

    English, , 797kb

    The Dutch Fiscal Framework

    Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in

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  • 29-July-2009

    English, , 840kb

    Structural Balance Policy in Chile

    Since 2001 Chile’s fiscal policy has been built on the concept of a central government structural balance. The Fiscal Responsibility Law, passed in 2006, gave legal force to key aspects of the structural surplus and fiscal policy.

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  • 29-July-2009

    English, , 363kb

    Performance Budgeting in the Netherlands

    This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the budget structure and process is described. An annex explains some typical characteristics of the Dutch budgetary process.

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  • 29-July-2009

    English, , 210kb

    Performance Budgeting in Korea

    Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of performance budgeting and its impact in the budget process.

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  • 29-July-2009

    English, , 132kb

    Performance Budgeting in Sweden

    Management by performance began in Sweden’s public administration in the late 1980s, both as a tool for the government’s budget process and as a way for the government to control its agencies. This article discusses various aspects of the performance system in the Swedish context.

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