OECD Best Practices for Spending Reviews:
Spending reviews are widely used in OECD countries. They have become a core instrument for expenditure prioritisation and reallocation and a permanent feature of the budget process in many countries. Spending reviews provide governments with means to support the sustainability of public finances thr...
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1. Verfasser: | |
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Format: | Elektronisch Artikel |
Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2022
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Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | Spending reviews are widely used in OECD countries. They have become a core instrument for expenditure prioritisation and reallocation and a permanent feature of the budget process in many countries. Spending reviews provide governments with means to support the sustainability of public finances through systematic analysis of existing expenditure. This is particularly important as baseline expenditure has grown unsustainably in certain spending areas across OECD countries. This paper looks at how spending reviews are applied in OECD countries and presents best practices for using spending reviews. Every country is different and uses different approaches. However, there are common features to successful spending reviews where valuable lessons can be drawn from experiences across OECD countries which are reflected in the best practices. |
Beschreibung: | 1 Online-Ressource (11 p.) 21 x 28cm. |
DOI: | 10.1787/90f9002c-en |
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author | Tryggvadottir, Álfrún |
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indexdate | 2024-11-26T14:56:11Z |
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spelling | Tryggvadottir, Álfrún VerfasserIn aut OECD Best Practices for Spending Reviews Álfrún, Tryggvadottir Paris OECD Publishing 2022 1 Online-Ressource (11 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Spending reviews are widely used in OECD countries. They have become a core instrument for expenditure prioritisation and reallocation and a permanent feature of the budget process in many countries. Spending reviews provide governments with means to support the sustainability of public finances through systematic analysis of existing expenditure. This is particularly important as baseline expenditure has grown unsustainably in certain spending areas across OECD countries. This paper looks at how spending reviews are applied in OECD countries and presents best practices for using spending reviews. Every country is different and uses different approaches. However, there are common features to successful spending reviews where valuable lessons can be drawn from experiences across OECD countries which are reflected in the best practices. Finance and Investment Governance Economics Enthalten in OECD Journal on Budgeting Vol. 22, no. 1 volume:22 year:2022 number:1 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/90f9002c-en Volltext |
spellingShingle | Tryggvadottir, Álfrún OECD Best Practices for Spending Reviews Finance and Investment Governance Economics |
title | OECD Best Practices for Spending Reviews |
title_auth | OECD Best Practices for Spending Reviews |
title_exact_search | OECD Best Practices for Spending Reviews |
title_full | OECD Best Practices for Spending Reviews Álfrún, Tryggvadottir |
title_fullStr | OECD Best Practices for Spending Reviews Álfrún, Tryggvadottir |
title_full_unstemmed | OECD Best Practices for Spending Reviews Álfrún, Tryggvadottir |
title_short | OECD Best Practices for Spending Reviews |
title_sort | oecd best practices for spending reviews |
topic | Finance and Investment Governance Economics |
topic_facet | Finance and Investment Governance Economics |
url | https://doi.org/10.1787/90f9002c-en |
work_keys_str_mv | AT tryggvadottiralfrun oecdbestpracticesforspendingreviews |