Publications & Documents


  • 10-August-2009

    English, , 439kb

    Competitiveness and Modernisation of Public Finances: Selecting an Action Scenario in Hungary Following EU Accession

    The most important strategic tasks of Hungarian economic policy are to complete the process of European integration, to build up the appropriate institutional and social capacities and to harmonise real and nominal convergence. This article discusses a theoretical framework for modernisation and how it could be adapted to the Hungarian public sector. Several action scenarios are discussed, but any reforms should aim to rethink 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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  • 10-August-2009

    English, , 385kb

    South Africa: Transition to Democracy Offers Opportunity for Whole System Reform

    This case study considers the substantial reforms to the South African public expenditure management system undertaken since the mid-1990s. The key aspects of the reform process have been: establishing the institutional framework for budget reforms through the "new" Constitution and further national legislation and practice; adopting a multi-year budget framework and top-down budget process; developing a framework for public financial

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  • 10-August-2009

    English, , 221kb

    Malawi: Lessons Learnt from First Reforms Lead to New Approach

    Malawi provides valuable experience on the advantages of a holistic approach when attempting reforms, and on how to manage longer reform programmes. Since 1995, the budget process has been based on the principles of the Medium-term Expenditure Framework. This article presents the findings of a comprehensive review of the MTEF in 1999/2000 which examined its strengths and weaknesses, the possible causes and the proposed reforms

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