Toward a Framework for a Budget Law for Economies in Transition

December 1, 1994

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Format: Chicago

Bill Allan. Toward a Framework for a Budget Law for Economies in Transition, (USA: International Monetary Fund, 1994) accessed November 21, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

This paper discusses basic principles underlying budget law and reviews key features of budget legislation in several OECD countries as a basis for development of budget legislation in economies in transition to a market environment (EITs). It recommends a broad structure and a number of specific provisions that could be included in budget law for EITs.

Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal law, Fiscal policy, Public financial management (PFM)

Keywords: Banking business, Budget, Budget execution and treasury management, Budget legislation, Budget management law, Budget planning and preparation, Country, Fiscal accounting and reporting, Fiscal law, Government, Government auditor, Government bank accounts, Government banking, Government budget management, Government organization, Government program, Governments providing, Minister of Finance authority, OECD government budget, WP

Publication Details

Pages:

44
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 1994/149
Stock No:

WPIEA1491994
ISBN:

9781451856866
ISSN:

1018-5941

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