Toward a Framework for a Budget Law for Economies in Transition
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.
Series:
Working Paper No. 1994/149
Subject:
Budget execution and treasury management Budget planning and preparation Expenditure Fiscal accounting and reporting Fiscal law Fiscal policy Public financial management (PFM)
English
Publication Date:
December 1, 1994
ISBN/ISSN:
9781451856866/1018-5941
Stock No:
WPIEA1491994
Pages:
44
Please address any questions about this title to publications@imf.org