Budgeting in Ukraine:
This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for the budget structure and classification, the annual budget preparati...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , , |
| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2013
|
| 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 budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for the budget structure and classification, the annual budget preparation cycle, medium-term planning, long-term fiscal sustainability, the organisation of the Ministry of Finance, and the funding of local government. Section 3 addresses the parliamentary budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit. JEL classification: H610, H570, H830 Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine |
| Beschreibung: | 1 Online-Ressource (72 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-12-5k4c1s8n0br0 |
Internformat
MARC
| LEADER | 00000nma a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047938314 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2013 |||| o||u| ||||||eng d | ||
| 024 | 7 | |a 10.1787/budget-12-5k4c1s8n0br0 |2 doi | |
| 035 | |a (ZDB-13-SOC)061317225 | ||
| 035 | |a (OCoLC)961400013 | ||
| 035 | |a (DE-599)BVBBV047938314 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Kraan, Dirk-Jan |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Budgeting in Ukraine |c Dirk-Jan Kraan ... [et al] |
| 264 | 1 | |a Paris |b OECD Publishing |c 2013 | |
| 300 | |a 1 Online-Ressource (72 Seiten) |c 21 x 28cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 520 | |a This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for the budget structure and classification, the annual budget preparation cycle, medium-term planning, long-term fiscal sustainability, the organisation of the Ministry of Finance, and the funding of local government. Section 3 addresses the parliamentary budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit. JEL classification: H610, H570, H830 Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Governance | |
| 650 | 4 | |a Ukraine | |
| 700 | 1 | |a von Trapp, Lisa |4 ctb | |
| 700 | 1 | |a Kostyleva, Valentina |4 ctb | |
| 700 | 1 | |a van Tuinen, Jan |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
| 912 | |a ebook | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033319808 | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-384 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-473 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-824 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-29 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-739 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-355 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-20 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-1028 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-1049 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-521 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-861 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-898 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-92 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-91 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-573 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |l DE-19 |p ZDB-13-SOC |x Verlag |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1815091526585286656 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Kraan, Dirk-Jan |
| author2 | von Trapp, Lisa Kostyleva, Valentina van Tuinen, Jan |
| author2_role | ctb ctb ctb |
| author2_variant | t l v tl tlv v k vk t j v tj tjv |
| author_facet | Kraan, Dirk-Jan von Trapp, Lisa Kostyleva, Valentina van Tuinen, Jan |
| author_role | aut |
| author_sort | Kraan, Dirk-Jan |
| author_variant | d j k djk |
| building | Verbundindex |
| bvnumber | BV047938314 |
| collection | ebook |
| ctrlnum | (ZDB-13-SOC)061317225 (OCoLC)961400013 (DE-599)BVBBV047938314 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/budget-12-5k4c1s8n0br0 |
| format | Electronic Book Chapter |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nma a2200000zc 4500</leader><controlfield tag="001">BV047938314</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2013 |||| o||u| ||||||eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061317225</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)961400013</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047938314</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Kraan, Dirk-Jan</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Budgeting in Ukraine</subfield><subfield code="c">Dirk-Jan Kraan ... [et al]</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2013</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (72 Seiten)</subfield><subfield code="c">21 x 28cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for the budget structure and classification, the annual budget preparation cycle, medium-term planning, long-term fiscal sustainability, the organisation of the Ministry of Finance, and the funding of local government. Section 3 addresses the parliamentary budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit. JEL classification: H610, H570, H830 Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Ukraine</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">von Trapp, Lisa</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kostyleva, Valentina</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">van Tuinen, Jan</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ebook</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033319808</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-384</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-473</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-824</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-29</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-739</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-355</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-20</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-1028</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-1049</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-521</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-861</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-898</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-92</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-91</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-573</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-12-5k4c1s8n0br0</subfield><subfield code="l">DE-19</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV047938314 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:35:08Z |
| indexdate | 2024-11-07T19:02:50Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033319808 |
| oclc_num | 961400013 |
| open_access_boolean | |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (72 Seiten) 21 x 28cm |
| psigel | ebook ZDB-13-SOC |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Kraan, Dirk-Jan Verfasser aut Budgeting in Ukraine Dirk-Jan Kraan ... [et al] Paris OECD Publishing 2013 1 Online-Ressource (72 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for the budget structure and classification, the annual budget preparation cycle, medium-term planning, long-term fiscal sustainability, the organisation of the Ministry of Finance, and the funding of local government. Section 3 addresses the parliamentary budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit. JEL classification: H610, H570, H830 Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine Finance and Investment Governance Ukraine von Trapp, Lisa ctb Kostyleva, Valentina ctb van Tuinen, Jan ctb https://doi.org/10.1787/budget-12-5k4c1s8n0br0 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Kraan, Dirk-Jan Budgeting in Ukraine Finance and Investment Governance Ukraine |
| title | Budgeting in Ukraine |
| title_auth | Budgeting in Ukraine |
| title_exact_search | Budgeting in Ukraine |
| title_exact_search_txtP | Budgeting in Ukraine |
| title_full | Budgeting in Ukraine Dirk-Jan Kraan ... [et al] |
| title_fullStr | Budgeting in Ukraine Dirk-Jan Kraan ... [et al] |
| title_full_unstemmed | Budgeting in Ukraine Dirk-Jan Kraan ... [et al] |
| title_short | Budgeting in Ukraine |
| title_sort | budgeting in ukraine |
| topic | Finance and Investment Governance Ukraine |
| topic_facet | Finance and Investment Governance Ukraine |
| url | https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |
| work_keys_str_mv | AT kraandirkjan budgetinginukraine AT vontrapplisa budgetinginukraine AT kostylevavalentina budgetinginukraine AT vantuinenjan budgetinginukraine |