Medium-term and top-down budgeting in OECD countries:
This paper, based on preliminary results of the 2023 OECD SBO Survey on Budget Frameworks, takes stock of OECD countries' practices in top-down and medium-term budgeting. It shows that OECD countries' fiscal frameworks can be characterised by strong reliance on multiple fiscal rules or obj...
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| Format: | Elektronisch Artikel |
| Sprache: | English |
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Paris
OECD Publishing
2023
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| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper, based on preliminary results of the 2023 OECD SBO Survey on Budget Frameworks, takes stock of OECD countries' practices in top-down and medium-term budgeting. It shows that OECD countries' fiscal frameworks can be characterised by strong reliance on multiple fiscal rules or objectives for enforcing fiscal discipline, with medium-term and top-down budgeting not used yet to their full potential in some countries. Drawing on the OECD Spending Better Framework, this paper advises that countries that wish to strengthen their fiscal frameworks reinforce the processes and institutions that underpin effective medium-term and top-down budgeting systems. Central to this is producing and publishing more regularly baseline projections of government expenditures and setting credible multi-year expenditure ceilings that serve as stringent guidelines for budget planning, while also allowing for some degree of flexibility under clearly defined conditions. |
| Beschreibung: | 1 Online-Ressource (24 p.) |
| DOI: | 10.1787/39425570-en |
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| spelling | Moretti, Delphine VerfasserIn aut Medium-term and top-down budgeting in OECD countries Delphine, Moretti, Anne, Keller and Marco, Majercak Paris OECD Publishing 2023 1 Online-Ressource (24 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper, based on preliminary results of the 2023 OECD SBO Survey on Budget Frameworks, takes stock of OECD countries' practices in top-down and medium-term budgeting. It shows that OECD countries' fiscal frameworks can be characterised by strong reliance on multiple fiscal rules or objectives for enforcing fiscal discipline, with medium-term and top-down budgeting not used yet to their full potential in some countries. Drawing on the OECD Spending Better Framework, this paper advises that countries that wish to strengthen their fiscal frameworks reinforce the processes and institutions that underpin effective medium-term and top-down budgeting systems. Central to this is producing and publishing more regularly baseline projections of government expenditures and setting credible multi-year expenditure ceilings that serve as stringent guidelines for budget planning, while also allowing for some degree of flexibility under clearly defined conditions. Economics Finance and Investment Governance Keller, Anne MitwirkendeR ctb Majercak, Marco MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 23, no. 3 volume:23 year:2023 number:3 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/39425570-en Volltext |
| spellingShingle | Moretti, Delphine Medium-term and top-down budgeting in OECD countries Economics Finance and Investment Governance |
| title | Medium-term and top-down budgeting in OECD countries |
| title_auth | Medium-term and top-down budgeting in OECD countries |
| title_exact_search | Medium-term and top-down budgeting in OECD countries |
| title_full | Medium-term and top-down budgeting in OECD countries Delphine, Moretti, Anne, Keller and Marco, Majercak |
| title_fullStr | Medium-term and top-down budgeting in OECD countries Delphine, Moretti, Anne, Keller and Marco, Majercak |
| title_full_unstemmed | Medium-term and top-down budgeting in OECD countries Delphine, Moretti, Anne, Keller and Marco, Majercak |
| title_short | Medium-term and top-down budgeting in OECD countries |
| title_sort | medium term and top down budgeting in oecd countries |
| topic | Economics Finance and Investment Governance |
| topic_facet | Economics Finance and Investment Governance |
| url | https://doi.org/10.1787/39425570-en |
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