Top-Down Budgeting: An Instrument to Strengthen Budget Management
This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a str...
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1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
2009
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Schriftenreihe: | IMF Working Papers
Working Paper No. 09/243 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
Zusammenfassung: | This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal discipline and improves policy prioritization and coordination. Top-down budgeting also alters the division of roles and responsibilities between the central budget authority and line ministries, and requires that the process of determining the total expenditure level, sectoral allocations and individual appropriations is clarified. Finally, the paper argues that strong top-down elements in the parliamentary budget voting process can be effective in addressing the risk of excessive and unsustainable amendments during budget approval |
Beschreibung: | 1 Online-Ressource (24 p) |
ISBN: | 1451873905 9781451873900 |
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spelling | Ljungman, Gösta Verfasser aut Top-Down Budgeting An Instrument to Strengthen Budget Management Ljungman, Gösta Washington, D.C International Monetary Fund 2009 1 Online-Ressource (24 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 09/243 This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal discipline and improves policy prioritization and coordination. Top-down budgeting also alters the division of roles and responsibilities between the central budget authority and line ministries, and requires that the process of determining the total expenditure level, sectoral allocations and individual appropriations is clarified. Finally, the paper argues that strong top-down elements in the parliamentary budget voting process can be effective in addressing the risk of excessive and unsustainable amendments during budget approval Online-Ausg http://elibrary.imf.org/view/IMF001/10487-9781451873900/10487-9781451873900/10487-9781451873900.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Ljungman, Gösta Top-Down Budgeting An Instrument to Strengthen Budget Management |
title | Top-Down Budgeting An Instrument to Strengthen Budget Management |
title_auth | Top-Down Budgeting An Instrument to Strengthen Budget Management |
title_exact_search | Top-Down Budgeting An Instrument to Strengthen Budget Management |
title_exact_search_txtP | Top-Down Budgeting An Instrument to Strengthen Budget Management |
title_full | Top-Down Budgeting An Instrument to Strengthen Budget Management Ljungman, Gösta |
title_fullStr | Top-Down Budgeting An Instrument to Strengthen Budget Management Ljungman, Gösta |
title_full_unstemmed | Top-Down Budgeting An Instrument to Strengthen Budget Management Ljungman, Gösta |
title_short | Top-Down Budgeting |
title_sort | top down budgeting an instrument to strengthen budget management |
title_sub | An Instrument to Strengthen Budget Management |
url | http://elibrary.imf.org/view/IMF001/10487-9781451873900/10487-9781451873900/10487-9781451873900.xml |
work_keys_str_mv | AT ljungmangosta topdownbudgetinganinstrumenttostrengthenbudgetmanagement |