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...
Gespeichert in:
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| Weitere Verfasser: | , , |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
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| Schlagworte: | |
| Online-Zugang: | 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 p.) 21 x 28cm. |
| DOI: | 10.1787/819aebb7-en |
Internformat
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| 520 | |a 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. | ||
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| 650 | 4 | |a Governance | |
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| 700 | 1 | |a Degan, Donna |e MitwirkendeR |4 ctb | |
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| author | Blazey, Andrew |
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| discipline | Wirtschaftswissenschaften |
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| id | ZDB-13-SOC-068283172 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-16T15:07:33Z |
| institution | BVB |
| language | English |
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| physical | 1 Online-Ressource (76 p.) 21 x 28cm. |
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| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Blazey, Andrew VerfasserIn aut Budgeting in Thailand Andrew, Blazey ... [et al] Paris OECD Publishing 2021 1 Online-Ressource (76 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource 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 MitwirkendeR ctb Nicol, Scherie MitwirkendeR ctb Degan, Donna MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 20, no. 3 volume:20 year:2021 number:3 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/819aebb7-en 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_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 |