Budgeting in Thailand:
This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives, medium-term p...
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Weitere Verfasser: | , , |
Format: | Elektronisch Buchkapitel |
Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2021
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Schlagworte: | |
Online-Zugang: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 Volltext |
Zusammenfassung: | This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives, medium-term planning, capital investment, the management of fiscal risk in budgets and performance budgeting. It focuses on the development and preparation of the budget, the oversight of the execution of the budget, and the accounting and reporting functions supporting the budget. The final section considers the oversight and accountability of the budget from the perspective that is external to the preparation and decision making of the government. It looks at the role of parliament and independent institutions as well as the transparency, openness and accessibility of the budget. The analysis undertaken in this review is based on the OECD Recommendation of the Council on Budgetary Governance |
Beschreibung: | 1 Online-Ressource (76 Seiten) 21 x 28cm |
DOI: | 10.1787/819aebb7-en |
Internformat
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Datensatz im Suchindex
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author | Blazey, Andrew |
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author_facet | Blazey, Andrew Keller, Anne Nicol, Scherie Degan, Donna |
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doi_str_mv | 10.1787/819aebb7-en |
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id | DE-604.BV047937954 |
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index_date | 2024-07-03T19:35:08Z |
indexdate | 2024-11-07T19:02:32Z |
institution | BVB |
language | English |
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physical | 1 Online-Ressource (76 Seiten) 21 x 28cm |
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publisher | OECD Publishing |
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spelling | Blazey, Andrew Verfasser aut Budgeting in Thailand Andrew Blazey ... [et al] Paris OECD Publishing 2021 1 Online-Ressource (76 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives, medium-term planning, capital investment, the management of fiscal risk in budgets and performance budgeting. It focuses on the development and preparation of the budget, the oversight of the execution of the budget, and the accounting and reporting functions supporting the budget. The final section considers the oversight and accountability of the budget from the perspective that is external to the preparation and decision making of the government. It looks at the role of parliament and independent institutions as well as the transparency, openness and accessibility of the budget. The analysis undertaken in this review is based on the OECD Recommendation of the Council on Budgetary Governance Finance and Investment Governance Economics Keller, Anne ctb Nicol, Scherie ctb Degan, Donna ctb https://doi.org/10.1787/819aebb7-en Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Blazey, Andrew Budgeting in Thailand Finance and Investment Governance Economics |
title | Budgeting in Thailand |
title_auth | Budgeting in Thailand |
title_exact_search | Budgeting in Thailand |
title_exact_search_txtP | Budgeting in Thailand |
title_full | Budgeting in Thailand Andrew Blazey ... [et al] |
title_fullStr | Budgeting in Thailand Andrew Blazey ... [et al] |
title_full_unstemmed | Budgeting in Thailand Andrew Blazey ... [et al] |
title_short | Budgeting in Thailand |
title_sort | budgeting in thailand |
topic | Finance and Investment Governance Economics |
topic_facet | Finance and Investment Governance Economics |
url | https://doi.org/10.1787/819aebb7-en |
work_keys_str_mv | AT blazeyandrew budgetinginthailand AT kelleranne budgetinginthailand AT nicolscherie budgetinginthailand AT degandonna budgetinginthailand |