[7] Government of Iceland (2015), Public Finance Act, https://www.althingi.is/lagas/nuna/2015123.html.
[3] Kraan, D. (2021), “The finance function of line ministries in the Netherlands”, OECD Journal on Budgeting, Vol. 2021/3, https://doi.org/10.1787/7ef61932-en.
[4] OECD (2023), Senior Budget Officials Survey on Budget Frameworks.
[6] OECD (2019), “Budgeting in Greece”, OECD Journal on Budgeting, Vol. 2019/2, https://doi.org/10.1787/e80aaae8-en.
[1] Pot, F. and J. Šušteršič (2024), “Organisational structure of budget management: Directions for reform in the Western Balkans and the Republic of Moldova”, SIGMA Papers, No. 72, OECD Publishing, Paris, https://doi.org/10.1787/5fd31556-en.
[2] Steger, G. (2012), “Budget Reform in Austria: From traditional to modern budgeting”, Presupuesto y Gasto Público, Vol. 2012/69, pp. 147-162.
[5] The French Ministry of Economics, Finance and Industrial and Digital Sovereignty (2019), La loi organique relative aux lois de finances (LOLF).