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Budgeting Practices and Procedures in OECD Countries - Collective - OECD

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Budgeting Practices and Procedures in OECD Countries

de Collective (auteur)
Maison d'édition : OECD
mai 2014
166 pages Téléchargement après achat
35,00 €
The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, ...

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Résumé

The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.

Auteur

Auteur(s) : Collective

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Caractéristiques

Editeur : OECD

Auteur(s) : Collective

Publication : 12 mai 2014

Intérieur : Noir & blanc

Support(s) : Livre numérique eBook [PDF]

Contenu(s) : PDF

Protection(s) : Marquage social (PDF)

Taille(s) : 2,67 Mo (PDF)

Langue(s) : Anglais

Code(s) CLIL : 3305

EAN13 Livre numérique eBook [PDF] : 9789264059696

EAN13 (papier) : 9789264059689

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